3.6   Wages Lists - Missing or Improper Format Overview

[ 3.6.1   Wages Lists - Improper Format ] [ 3.6.2   Wages Lists - C-4 Not Received]

Employers are required to report individual wages quarterly. The method of this reporting can vary depending on the number of employees. Those reporting 10 or more employees are required to report by an electronic media. Those who report less then 10 employees can choose to submit their reports in an electronic media, or to file paper forms.

Those that file by paper must use the state provided forms or blank sheets of paper with no lines, that are perfectly aligned with an original form, and in portrait format.

3.6.1   Wages Lists - Improper Format

When Data Processing receives a Wage Listing that is not on an authorized form, is not in the portrait format, or is not in the exact format of a C-4, they will forward the form(s) to the Tax Department.

Tax Personnel will
Check the WRIE screen to ensure that wages are not posted for that quarter.
Check the TDO screen to ensure that adjustments are not reflected.

If wages are present on the WRIE screen, verify that the Total Wages and the Taxable wages agree with the paper document.

If the totals agree, then the paper document is considered a duplicate and the following steps are taken:

Log the account number and quarter into the file on the Q drive labeled C-4 Not Scanned List.
Notify the appropriate staff if and when the list is ready.
Tax staff will prepare and send out letters to the employers informing them that they are not required to send in duplicate forms i.e. with payment or Mag Media. A copy of this letter is sent to TDO.
Prepare and send the original paperwork from the employer to TDO.
Place appropriate comments on FTC

If the totals do not agree, take the necessary actions to determine why the employer submitted the document. The employer might be attempting to use the form to make adjustments instead of a C-7.

If the wages are not present on the WRIE screen and no adjustments appear on the TDO screen

Log the account number and quarter into the file on the Q drive labeled C-4 Not Scanned List.
Notify the appropriate staff if and when the list is ready.
Tax staff will prepare and send out letters to the employers that their submitted Form C-4 does not comply with agency regulations. A copy of this letter is sent to TDO.
Prepare and send the original paperwork from the employer to TDO.
Place appropriate comments on FTC.

3.6.2    Wages List - C-4 Not Received

On or about January, April, July, and October 10 the proof list (program TXQW2071) is printed. This print out is the result of a separate data base being established which includes all those accounts the program has identified with no C-4 on file for the previous quarter.

This proof list is used to manually review the accounts to determine if a report is truly on file. Compare this listing to the WRIE screen to see if individual wages are posted, and the TDO screen to see if adjustments for that quarter have been made.

Upon receipt of this proof list, an e-mail is sent to the Tax personnel to determine if they have any accounts that should be put on the "strike list":

When there is no record of receiving a Wage List (C-4), the following procedures and time line will be followed.

The "strike list" is another separate database that can be accessed at "P.EA.TXUSQW.WR207M1.STRIKE.FILE". This database requires only the account number without dashes. Accounts either found with wage data on the WRIE screen or estimated wages, and those requested to be placed on the "strike list" must be on the "strike list" before the next program can be requested and the letters printed and mailed.

The cut off date for the construction of the "strike list" will be on or about the 18th of these months. An e-mail will be sent to request program, 1st notification letter, be run on or about the 20th. The letters that are produced are automatically mailed to the employers.

This e-mail will be addressed to Output Control with copies to the appropriate personnel.

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