Enhanced State UI Wage Reporting
States have begun to add data elements to the traditional core wage reporting elements (name, SSN, wages). States are adding hours worked, hourly wage rate, Standard Occupation Classification (SOC) code, location code, and date of hire.
Why? – Each state seems to have their own reasons.Â Most enhance the stateâ€™s ability to measure education and training outcomes.Â In theory, states will be able to identify individuals that have received training; track their earnings over time and compare those earnings to other groups and other types of training.Â This analysis could help identify industries and jobs with the greatest growth, inform our educational institutions on what curricula to offer, and help people decide where to focus their education and careers.
Examples – states that have enhanced quarterly UI wage reporting:
- Alaska (many years) â€“ Requires SOC code and Geographic Code
- SOC â€“ full occupational title OR SOC code (6 or 8 digit, depending on occupation)
- Geographic Code â€“ state-specific 2 digit code of workerâ€™s primary work location
- Louisiana (2015) â€“ Requests SOC Code and Added Hourly Rate of Pay
- SOC â€“ descriptive job title OR 6-digit SOC code
- Hourly Rate of Pay – salary divided by number of standard hours; excluding overtime pay, bonuses and tips.
- Indiana (2019) â€“ Requires SOC code, Hire Date, Part-time/full-time/seasonal worker status, ZIP code
- SOC â€“ 6-digit code
- Hire Date â€“ the date reported for Indiana New Hire purposes
- Part-time, full-time, or seasonal worker status
- Zip code â€“ where the services are primarily performed
- Nebraska (2017) â€“ Voluntary â€“ Job Title Description and Hours Paid
- Primary job title description
- Number of hours paid
- District of Columbia â€“ Requires Tips Reporting for employers in hospitality industries.
No Standards Apply â€“ Each state seems to brand the new reporting uniquely, without much consideration for national standards.Â AK, LA, IN and NE all added a job descriptor to the employee wage record, but not one of them agrees with the other in terms of reporting.Â For primary work location AK uses a state-specific code, where IN uses the ZIP code.Â Â Every unique reporting requirement reduces standardization and complicates reporting.
Expect More – states often copy promising practices from other states, and new reporting often arises as states approach new UI tax system installations, as in Indiana.Â There may be subsequent installs of the same system in other state in the future, which could include wage reporting enhancements.