Chapter 41

COL12010611GCA FINANCE &TAXATION CH.41STATE WAGE INFORMATION AND COLLECTION AGENCY 1CHAPTER 41 STATE WAGE INFORMATION AND COLLECTION AGENCY § 41101. Definitions. § 41102. Designation as State Wage Information and Collection Agency (SWICA). § 41103. Coor dination with Department of Public Health and Social Services. § 41104. Quarterly Repor ts. § 41105. Penalty . § 41106. Disclosure of W age Information to the Department of Public Health and Social Services. § 41107. SWICA’s Quarterly Reports. § 41108. Funding. § 41109. Regulations. § 41110. Severability . § 41101. Definitions. Within this Chap ter, the following terms have the following meanings: (a) Employer means any sole proprietor ship, partner ship, corporation or other business association which pays wages to private individuals who work on behalf of the employer, perform domestic service on behalf of the employer and who are not in a consul tant relationship. (b) Employee means a person who is employed or self - employed and receiving compensation subject to federal employment taxes. (c) Calendar Quarter means any of the following four perio ds of three months each: January 1st through March 31st; April 1st through June

receiving compensation subject to federal employment taxes. (c) Calendar Quarter means any of the following four perio ds of three months each: January 1st through March 31st; April 1st through June 30th; July 1st through Septem ber 30th; October 1st through December 31st. (d) Income and Eligibility V erification System (IEVS) mea ns a system of infor mation acquisition and e xchange for purposes of income and eligibility verifica tion which meets the requirements of Section 1137 of the Social Security Act.COL12010611GCA FINANCE &TAXATION CH.41STATE WAGE INFORMATION AND COLLECTION AGENCY 2(e) Actmeans the Deficit Reduction Act of 1984 (Public Law 98-369) as amended. (f) Social Service Programs includes but i s not limited to the Food Stamps Program, the Aid to Families and Depen dent Children Program, Aid to the Aged, Blind and Disabled Programs, Medicaid Program, the IV -D Pro gram and any other Social Service Programs administered by the Department of Public Health and Social Services for which federal and local laws require crossmatching of infor mation for the prevention of program fraud and abuse.

vice Programs administered by the Department of Public Health and Social Services for which federal and local laws require crossmatching of infor mation for the prevention of program fraud and abuse. (g) State W age Information Collection Agency (SWICA) mea ns the State agency administering the State unemploy ment compen - sation law , any agency administer ing a quar terly wage reporting system, or a State agency administer ing an alternative system which has been determined by the Secretary of Labor, in consultation with the Secretary of Agriculture and the Secret ary of Health and Human Services, to be as effective and timely in providing employ ment related income and eligibility data as the two just mentioned agencies. SOURCE: Added by P .L. 19 -22:2. § 41 102. Designation as State Wage Informa tion and Collection Agency (SWICA). The Department of Revenue and Taxation shall be the State W age Infor mation and Collection Agency (SWICA) as required by the Act. The SWICA shall comply with all the requirements found in the Act; all of the federal regulations concerning St ate W age Information Agen cies as adopted by the U.S. Department of Health and Human Ser vices, the U.S.

mply with all the requirements found in the Act; all of the federal regulations concerning St ate W age Information Agen cies as adopted by the U.S. Department of Health and Human Ser vices, the U.S. Department of Agriculture and the U.S. Depart ment of Labor; and any other requirements on it by law . SOURCE: Added by P .L. 19 -22:2. § 41103. Coordinat ion with Department of Public Health and Social Services. SWICA shall implement a program of wage information collec tion in conjunction with Department of Public Health and Social Services. Such program shall cross match employee wage information with inform ation from Social Service programs adminis tered by the Department of Public Health and Social Services. The wage information collection program shall meet all federal and local require ments and shall COL12010611GCA FINANCE &TAXATION CH.41STATE WAGE INFORMATION AND COLLECTION AGENCY 3be implemented within one hun dred twenty (120) da ys from the enactment of this Chapter . SOURCE: Added by P .L. 19 -22:2. § 41104. Quarterly Reports. Within ninety (90) days of the enactment of this Chapter, every employer on Guam, including the govern ment of Guam, shall file quarterly wage

CE: Added by P .L. 19 -22:2. § 41104. Quarterly Reports. Within ninety (90) days of the enactment of this Chapter, every employer on Guam, including the govern ment of Guam, shall file quarterly wage reports with S WICA concerning each of its employees by the thirtieth (30th) day following the end of each calendar quarter as defined herein. Quar terly reports shall include but are not limited to the full name and address of each employee and employer, taxpayers ident ification number (social security num ber/employer identification number); gross earnings and gross federal taxes withheld for the calendar quarter . (a) Certain reports must be filed on magnetic media. (1) In the case of any employer who is required to fil e quarterly reports with respect to more than 50 employees for any calendar quarter, all reports shall be on magnetic media. (2) Subsection (1) shall not apply to any person for any period if such person establishes to the satis faction of SWICA that its a pplication to such person for such period would result in undue hard ship. SOURCE: Added by P .L. 19 -22:2. § 41105. Penalty . (a) Failure to file on time.

es to the satis faction of SWICA that its a pplication to such person for such period would result in undue hard ship. SOURCE: Added by P .L. 19 -22:2. § 41105. Penalty . (a) Failure to file on time. If an employer fails to file the information required under this Chapter on or before the date prescri bed, unless such failure is due to reason able cause, there shall be imposed on the employer a penalty of one hundred dollars ($100) per employee for the first thirty (30) days after the prescribed due date and fifty dollars ($50) for each additional thirt y (30) days or a fraction thereof thereafter . (b) Furnishing false, misleading, or fraudu lent information. In addition to any other penalty provided by this Chapter, any employer who willfully furnishes a false, misleading or fraudu lent statement or willfully fails to furnish such statement in the manner required may b e fined fifty dollars ($50) for each offense per month. SOURCE: Added by P .L. 19 -22:2.COL12010611GCA FINANCE &TAXATION CH.41STATE WAGE INFORMATION AND COLLECTION AGENCY 4§ 41106. Disclosure of Wage Information to the Depart ment of Public Health and Social Services.

by P .L. 19 -22:2.COL12010611GCA FINANCE &TAXATION CH.41STATE WAGE INFORMATION AND COLLECTION AGENCY 4§ 41106. Disclosure of Wage Information to the Depart ment of Public Health and Social Services. SWICA shall, upon written request, disclose current return information for the purpose of, and to the extent necessary for, deter mining eligibility for, or the correct amount of, benefits under a program listed in Section 41101(f). (a) Requirements governing th e release of wa ge infor mation. (1) Purpose of the request. (2) Identification of all Department of Public Health and Socia l Services employ ees, by position with authority to request information. (3) Methods and timing of the requests for information, including the machine readable format to be used, the period of time needed to furnish the requested information and the basis for establishing this period. (4) The type of information and re porting peri ods for which information will be provided. (b) Safegua rding wage information. The Department of Public Health and Social Ser vices shall limit the use of disclosure informa - tion concerning applicants and recipi ents to purposes directly connected with: (1) Establishing

tion. The Department of Public Health and Social Ser vices shall limit the use of disclosure informa - tion concerning applicants and recipi ents to purposes directly connected with: (1) Establishing eligibility , determining amount of assis tance, and providing ser vices for applicants and recipients. (2) Any investigation, prosecution, or criminal or civil proceeding conducted in connection with the administration of any such plans or programs. (3) Publicize provisions governing the confiden tial nature of information about applicants and recipients, including the legal sanctions imposed for improper dis closure and use, and will ma ke these provisions available to applicants and recipients and to other persons to whom information is disclosed . (4) The wage information obtained pursuant to SWICA will be stored and processed so that no unauthorized person nel can acquire or retrieve the information by any means.COL12010611GCA FINANCE &TAXATION CH.41STATE WAGE INFORMATION AND COLLECTION AGENCY 5(5) All persons with access to informa tion ob tained pursuant to SWICA will be advi sed of the circumstances under which access is permitted and the sanctions imposed for illegal use or

TION AGENCY 5(5) All persons with access to informa tion ob tained pursuant to SWICA will be advi sed of the circumstances under which access is permitted and the sanctions imposed for illegal use or disclosure of the information. SOURCE: Added by P .L. 19 -22:2. § 41107. SWICA ’sQuarterly Reports. Not later than sixty (60) days from the end of each cal endar quarter, SWICA shall crossmatch em ployee information as obtained pursuant to Section 41104 with Social Service program infor mation held by the Department of Public Health and Social Services. Such crossmatching shall be done in a manner which does not compromise the privacy of employers, employees or public welfare beneficiaries. SOURCE: Added by P .L. 19 -22:2. § 41108. Funding. The sum of Four Hundred Thousand Dollars ($400,000) is hereby reappro priated from the appropria tions made to the Executi ve Branch for FY’88 pursuant to Public Law 19 -10. These funds are to be used to fund the implementa tion of the State W age Information Collection Agency (SWICA) Program. SOURCE: Added by P .L. 19 -22:2. § 41109. Regulations. The Departments of Revenue and Taxation and of Public Health and Socia l Services shall adopt

age Information Collection Agency (SWICA) Program. SOURCE: Added by P .L. 19 -22:2. § 41109. Regulations. The Departments of Revenue and Taxation and of Public Health and Socia l Services shall adopt regulations to facili tate the administration of the State W ageInfor mation and Collection Agency (SWICA) in accordance with the Administrative Adjudication Law . SOURCE: Added by P .L. 19 -22:2. § 41110. Severability . If any of the provi sions of this Chapter, or the application thereof to any person or circum stance, is held invalid, such invalidity shall not affect any other provi sion or application of this Chapter which can b e given effect wi thout the invalid provision or application, and to this end the provisions of this Chapter are severable. ----------