[ 2.3.1 - Amending Final Wages Date No Successor ] [ 2.3.2 - Amending Final Wages Date - No Transfer ] [ 2.3.3 - Amending Final Wages Date - Transfer ] [ 2.3.4 - Amending Final Wages Date - Due Dates ] [ 2.3.5 - Amending Final Wages Date - Investigation ] [ 2.3.6 - Amending Final Wages Date STA Screen Use ]

Sometimes an account displays incorrect suspend information. The problem can arise from Commission or Employer error. Suspend information can be in error when it includes "None" reports prior to the final wages date or when reports with wages are posted after the final wages date. Both situations should be corrected when they are encountered.

For example, an account suspended with a final wages date of 9-30-08, reporting total wages in the second quarter of 2008, but reporting no wages paid in the third quarter of 2008, would need its final wages date amended to 6-30-08.

Corrections can be made by amending the incorrect information or reopening the account. The individual situation must be examined to determine the correct course of action. Suspend information should only be amended so that final wages date and reports with wages reflect that same quarter.

Suspend information is composed of three components: suspend date, final wages date and reason code. Of these three components, the only one that determines whether an Employer's Quarterly Report is due for a particular quarter, is the final wages date. In most situations, the suspend date and the final wages date may be the same unless the account has a successor.

When an account is closed reason 1, 2 or 7, it is possible to reopen the account or amend the final wages date depending on the situation. Generally, the final wages date is amended only when the employer has not resumed operations. If an account is suspended and the employer has resumed operations, reopen the account instead of amending the final wages date.

Although it is only necessary to amend the final wages date, the suspend date is sometimes also amended for clarity. It is the individual accounts examiner's decision whether to amend the suspend date when amending a final wages date in this situation.

For example, an account inactivated reason 1 with suspend and final wages dates of 6-30-08, might have both the suspend and final wages dates amended to 9-30-08 to accommodate a third quarter 2008 report, rather than simply changing the final wages date to 9-30-08.

If an account is inactivated but the employer submits a Quarterly Report after one or more quarters has elapsed, it is necessary to reopen the account. Merely amending the final wages date will cause erroneous Employer's Quarterly Reports to be due.

For example, an account has final wages date of 3-31-08 and submits a fourth quarter 2008 report. If the final wage date is amended to 12-31-08 the system will show “Report Due” on SER for both the second quarter 2008 and third quarter 2008. The proper action is to reopen the account as of 10-1-08.

In special situations it is permissible to amend the final wages date instead of reopening the account, but it is necessary to prepare on time "None" reports on the Employer's behalf. On time "None" reports must be prepared for each quarter between the previous final wages date and the new final wages date. See Chapter 2  - “Completing None Reports” for more information.

If an account is inactivated in error it should be reopened. Do not amend the final wages date. Never delete the final wages date and suspend date to reopen an account.

When an account is inactivated reason 4 or 5, with a successor and no transfer of experience, it is possible to amend the final wages date or reopen the account. The accounts examiner must decide on the correct course of action depending on the situation. The final wages date is usually amended only if the Employer did not resume operations. The suspend date should not be amended because it must continue to match the successor acquisition date. If the account was inactivated in error it should be reopened rather than having the final wages date amended.

An Employer may inactivate with a successor then submit Employer's Quarterly Reports after one or more quarters have elapsed. When this occurs, reopen the account. Merely amending the final wages date causes erroneous Employer's Quarterly Reports to be due.

An account, inactivated reason 4 or 5 with a successor and a transfer of experience, may continue to report quarterly wages in the year of acquisition or subsequent year. The final wages date in this situation can be amended, if these are winding down wages. If an account transfers its experience and continues to submit Employer's Quarterly Reports, do not amend the final wages date. The proper action is to reopen the account if wages have resumed. However, if wages are just winding down it is okay to amend the final wages date.

When amending suspend information on an account, which has transferred their experience; amend only the final wages date. The suspend date must continue to match the successor acquisition date.

If an account is inactivated with a transfer of experience, but does not submit Employer's Quarterly Reports until after one or more quarters have elapsed, do not amend the final wages date. The proper action is to reopen the account.

Reopening an account grants an employer a ten day extended due date on Employer's Quarterly Reports effective the quarter of the reactivation. Amending the final wages date on an account does not grant the employer an extended due date. For this reason care should be exercised when determining whether or not to amend the final wages date. If an employer resumes operations and we amend final wages date, instead of reopening the account, the employer can be assessed erroneous late report penalties.

If a final wages date is amended and it is necessary for the Employer to be granted an extended due date, notify ADP & Audit by e-mail regarding the situation. ADP & Audit may or may not grant the extended due date manually depending on the situation. Document FTC regarding your e-mail.

Whenever information indicates that an Employer has paid wages after the final wages date:

1. Review the EMF to determine whether it is appropriate to amend the final wages date or reopen the account. Check the TDO, SER, FTC, and QRM screens.
   
   
2. If it is obvious that the final wages date should be amended, access the STA screen and make the appropriate changes. You cannot use SNC to amend a final wage date.
   
   
3. If it is not obvious that the final wages date should be amended, telephone the Employer for information. Access the STA screen, make any changes and update the FTC screen to document the call.

Situation 1

As an example consider an account closed reason 2 as of 6-30-08 which submits an Employer's Quarterly Report for the third quarter of 2008 showing total wages and "1, 0, 0" employees in the respective months of July, August and September. A review of all screens on the account does not indicate that the Employer has resumed operations.

Solution 1

Amend the final wages date on the account to 7-31-08. Since there is no reason to believe that the Employer has resumed operations the account should not be reopened.

Situation 2

As another example consider an account closed reason 4 with a transfer of experience to a successor on 4-1-08 and a final wages date of 3-31-08 which submits Employer's Quarterly Reports for the third and fourth quarters of 2008. A review of all screens on the account does not indicate whether or not the Employer has resumed operations.

Solution 2

Reopen the account as of 7-1-08 as long as the successor account has its own reports for the third and fourth quarters of 2008.

Situation 3

An account is suspended reason 4 without a transfer of experience as of 10-1-08. The Employer submits a fourth quarter of 2008 Employer's Quarterly Report showing total wages and "2, 3, 2" employees in the respective months of October, November and December. A review of all screens on the account does not indicate whether or not the Employer has resumed operations.

Solution 3

Telephone the Employer to verify whether or not they have resumed operations. It is possible that the total acquisition could have been recorded in error.  Determine if acquisition was a partial.

The final wages date should always be amended using the STA screen where possible. If a final wages date cannot be amended using the STA screen because of screen edits, use Form C-10. The SNC screen cannot be used to amend suspend information.

Access the STA screen

1. Key ACCT
   
   
2. Press <Enter>
   
   
3. Key NORPTDUE (final wages date)
   
   
4. Key RPTS YY
   
   Note: It is not necessary to code the grid for a particular quarter if an Employer's Quarterly Report is already posted to that quarter.
   
   
5. Press <PF5> to add the record.