Unemployment Insurance Data Validation Program

Unemployment Insurance Data Validation Operations Guide

APPENDIX B

B-1

Unemployment Insurance Data Validation Operations Guide

EXPLANATION OF UI TAX DATA FORMATS
There are 6 types of data formats referred to in Appendix B.
1. Required. These fields cannot be blank. They may be mandatory codes,
dates or dollar values. Required cells in Appendix A tables indicate the
required code, date, or dollar value parameters, or display the word
“Required.”
Required text fields have code values that must be entered, such as A, C, R,
etc. All of the allowable generic values for each field are listed in the Data
Type/Format column on the record layout. The generic values must be
followed by a dash and the corresponding state-specific value.
2. Conditionally required. Data are included in these fields if the data are
present in the state’s system. Applies to date and wages fields.
3. Optional. These fields are gray in Appendix B and the word “Optional” is
displayed. The software does not look at these fields at all. Any values can
be entered or they can be left blank.
4. Must be blank. These are text or date fields where the presence of data
indicates an error. Therefore, they must be left blank (such as population 4
transaction date for balance subpopulations 4.7, 4.8, 4.15, and 4.16).
5. Must be blank or 0. These are numeric fields where the presence of data
other than 0 indicates an error. In tax these are primarily wages fields in
populations 4 and 5.
6. System generated. These fields are generated by the DV software and
data should not be placed in these fields in the extract files. These fields are
primarily time lapse and age fields.
Notes:
For most steps referenced in Appendix B column headers, Rule 1 is the indicator
in the state system. However, if a state does not maintain the indicator specified
in Rule 1, then the state programmer must review the other rules in that step in
order to develop the required validation logic.
The extract file type is ASCII, comma delimited. Data must be in the order listed
in the record layouts.

B-2

EAN

Employer Status Indicator

Employer Type

Liability Date (Met
Threshold)

2

3

4

5

APPENDIX B

OBS

Field Name

1

No.

Step 14

Step 2A
Step 2B

Step 3A

Step 1A

Module 3 Reference

B-3

Indicate the most recent
date on which the
employing unit met the
State law definition of a
newly established or
successor employer.

Indicate whether the
employer type is
contributory or
reimbursable.

Indicate that the employer
is an active employer.

Employer Account
Number

Assign to each record.
Use sequential numbers
starting at 1.

Field Description

Date - MM/DD/YYYY
(Required)

Text – C
R
(Required)

Text - A
(Required)

Number - 000000000
(Required)

Number - 00000000
(Required)

Data Format

Example: If the state-specific code for an Active Employer is 01, then the data format would be A-01.

DATE

CHAR (20)

CHAR (20)

CHAR (20)

INTEGER

Data Type

RECORD LAYOUT

NOT NULL

NOT NULL

NOT NULL

NOT NULL

NOT NULL

Constraint

The record layout provides the format for the validation extract file. The extract file type must be ASCII, comma delimited columns. Data
must be in the order listed in the record layout. The Data Format column indicates the generic values for text fields. These must be
followed by a dash and the state-specific value. The Module 3 reference indicates the step where the state-specific values are
documented.

TAX RECORD LAYOUT FOR POPULATION 1

Unemployment Insurance Data Validation Operations Guide

Inactive/Terminated "as of"
Date

Activation Processing Date

7

8

APPENDIX B

Reactivation Processing
Date

Field Name

6

No.

Step 15

Step 5

Step 16

Module 3 Reference

B-4

Indicate the date on
which an account was
established on the State’s
system for an 'employer,'
under the State
unemployment
compensation law.

Indicate the effective date
for the termination or
inactivation status of the
employer.

Indicate the date on
which an employer
account was updated on
the State's system to
reflect the reactivation of
a previously inactivated or
terminated employer.

Field Description

Unemployment Insurance Data Validation Operations Guide

Date - MM/DD/YYYY
(Required)

Date - MM/DD/YYYY

Date - MM/DD/YYYY

Data Format

DATE

DATE

DATE

Data Type

RECORD LAYOUT

NOT NULL

Constraint

Wages in Quarter 1

Wages in Quarter 2

10

11

APPENDIX B

Number of Liable Quarters

Field Name

9

No.

Step 7A

Step 7A

Step 7B

Module 3 Reference

B-5

Total wages for the
employer in the second
quarter prior to the report
quarter. Enter 0.00 for
either zero wage reports
or reports that weren't
filed.

Total wages for the
employer in the quarter
prior to the report quarter.
Enter 0.00 for either zero
wage reports or reports
that weren't filed.

Indicate the number of
consecutive quarters
between the date the
employer was activated
or reactivated on the
State’s system and the
quarter prior to the report
quarter being validated. If
the number of liable
quarters is eight or more,
the value should be
reported as eight. If the
employer was activated
or reactivated during the
report quarter, then the
number of liable quarters
is zero.

Field Description

Unemployment Insurance Data Validation Operations Guide

Number0000000000000.00
(Conditionally Required)

Number0000000000000.00
(Conditionally Required)

Number – 0
1
2
3
4
5
6
7
8
(Required)

Data Format

DECIMAL (15,2)

DECIMAL (15,2)

INTEGER

Data Type

RECORD LAYOUT

NOT NULL

Constraint

Wages in Quarter 3

Wages in Quarter 4

Wages in Quarter 5

Wages in Quarter 6

12

13

14

15

APPENDIX B

Field Name

No.

Step 7A

Step 7A

Step 7A

Step 7A

Module 3 Reference

B-6

Total wages for the
employer in the sixth
quarter prior to the report
quarter. Enter 0.00 for
either zero wage reports
or reports that weren't
filed.

Total wages for the
employer in the fifth
quarter prior to the report
quarter. Enter 0.00 for
either zero wage reports
or reports that weren't
filed.

Total wages for the
employer in the fourth
quarter prior to the report
quarter. Enter 0.00 for
either zero wage reports
or reports that weren't
filed.

Total wages for the
employer in the third
quarter prior to the report
quarter. Enter 0.00 for
either zero wage reports
or reports that weren't
filed.

Field Description

Unemployment Insurance Data Validation Operations Guide

Number 0000000000000.00
(Conditionally Required)

Number 0000000000000.00
(Conditionally Required)

Number 0000000000000.00
(Conditionally Required)

Number 0000000000000.00
(Conditionally Required)

Data Format

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

Data Type

RECORD LAYOUT

Constraint

Wages in Quarter 7

Wages in Quarter 8

User Field

16

17

18

APPENDIX B

Field Name

No.

Step 7A

Step 7A

Module 3 Reference

B-7

User defined field. Can be
used for any additional
data element.

Total wages for the
employer in the eighth
quarter prior to the report
quarter. Enter 0.00 for
either zero wage reports
or reports that weren't
filed.

Total wages for the
employer in the seventh
quarter prior to the report
quarter. Enter 0.00 for
either zero wage reports
or reports that weren't
filed.

Field Description

Unemployment Insurance Data Validation Operations Guide

Text
(Optional)

Number 0000000000000.00
(Conditionally Required)

Number 0000000000000.00
(Conditionally Required)

Data Format

CHAR (100)

DECIMAL (15,2)

DECIMAL (15,2)

Data Type

RECORD LAYOUT

Constraint

EAN

Employer Report Quarter
(ERQ)

Employer Type

Received Date

Final Assessment Date

2

3

4

5

6

APPENDIX B

OBS

Field Name

1

No.

Step 10

Step 9

Step 2A
Step 2B

Step 1B

Step 1B

Module 3 Reference

B-8

Indicate the date a final
assessment becomes legally
due and collectible.

Indicate the date of receipt
by the agency of the
contributions report from a
subject employer.

Indicate whether the
employer type is contributory
or reimbursable.

Indicate the calendar quarter
of business activity covered
by an employer’s
contributions report.

Employer Account Number

Sequential number, start at
1

Field Description

Date - MM/DD/YYYY
(Conditionally Required)

Date - MM/DD/YYYY
(Conditionally Required)

Text – C
R
(Required)

Number - YYYYQQ
(Required)

Number - 000000000
(Required)

Number - 00000000
(Required)

Data Format

Example: If the state-specific code for Contributory Employer Type is A, then the data format would be C-A.

DATE

DATE

CHAR (20)

CHAR (6)

CHAR (20)

INTEGER

Data Type

The record layout provides the format for the validation extract file. The extract file type must be ASCII, comma delimited columns. Data
must be in the order listed in the record layout. The Data Format column indicates the generic values for text fields. These must be
followed by a dash and the state-specific value. The Module 3 reference indicates the step where the state-specific values are
documented.

TAX RECORD LAYOUT FOR POPULATION 2

Unemployment Insurance Data Validation Operations Guide

RECORD LAYOUT

NOT NULL

NOT NULL

NOT NULL

NOT NULL

Constraint

Liability Date
(Met Threshold)

Inactive/
Terminated "as of" Date

Suspended "as of" Quarter

Inactivation
/Termination
Processing Date

User Field

8

9

10

11

12

APPENDIX B

Liability Date (Initial or
Reopen)

Field Name

7

No.

Step 6A
Step 6B
Step 6C

Step 5

Step 5

Step 14

Step 4A
Step 4B

Module 3 Reference

B-9

User defined field. Can be
used for any additional data
element.

Indicate the processing date
for the inactivation or
termination status of the
employer.

Indicate the specific ERQ for
which the State has
suspended the employer’s
report filing requirement.

Indicate the effective date
for termination or
inactivation status of the
employer.

Indicate the most recent
date on which the employing
unit met the State law
definition of a newly
established or successor
employer.

Indicate the date on which
an employing unit meets the
State’s legal definition of an
employer and is registered
and required to file reports.

Field Description

Unemployment Insurance Data Validation Operations Guide

Text
(Optional)

Date - MM/DD/YYYY
(Conditionally Required)

Number - YYYYQQ

Date - MM/DD/YYYY
(Conditionally Required)

Date - MM/DD/YYYY
(Conditionally Required)

Date - MM/DD/YYYY
(Conditionally Required)

Data Format

CHAR (100)

DATE

CHAR (6)

DATE

DATE

DATE

Data Type

RECORD LAYOUT

Constraint

EAN

Employer Type

Status Determination Type
Indicator

Time Lapse

2

3

4

5

APPENDIX B

OBS

Field Name

1

No.

Step 12

Step 11A
Step 11B
Step 11C
Step 11D

Step 2A
Step 2B

Step 1C

Module 3 Reference

B-10

Place a zero (0) in this field.
(Software generates the
time lapse)

Indicate status determination
type by New, Successor,
Inactivation or Termination.

Indicate whether the
employer type is contributory
or reimbursable.

Employer Account Number

Sequential number, start at
1

Field Description

Text – N
S
I
T
(Required)
Number – 0

Text – C
R
(Required)

Number - 000000000
(Required)

Number - 00000000
(Required)

Data Format

Example: If the state-specific code for New Status Determination is NEW, then the data format would be N-NEW.

INTEGER

CHAR (10)

CHAR (20)

CHAR (20)

INTEGER

Data Type

The record layout provides the format for the validation extract file. The extract file type must be ASCII, comma delimited columns. Data
must be in the order listed in the record layout. The Data Format column indicates the generic values for text fields. These must be
followed by a dash and the state-specific value. The Module 3 reference indicates the step where the state-specific values are
documented.

TAX RECORD LAYOUT FOR POPULATION 3

Unemployment Insurance Data Validation Operations Guide

RECORD LAYOUT

NOT NULL

NOT NULL

NOT NULL

NOT NULL

Constraint

Liability Date
(Met Threshold)

End of Liable Quarter

Activation Processing Date

7

8

9

APPENDIX B

Status Determination Date

Field Name

6

No.

Step 15

Step 14

Step 14

Step 13

Module 3 Reference

B-11

Indicate the date on which
an account was established
on the State’s system for an
'employer,' under the State
unemployment
compensation law.

Indicate the last day of the
quarter in which the
employing unit met the State
law definition of a newly
established or successor
employer. States that do not
have this should leave the
field blank; the value will
then be calculated by the
software.

Indicate the most recent
date on which the employing
unit met the State law
definition of a newly
established or successor
employer.

Indicate the date of any
recorded administrative
action that establishes,
modifies, changes,
inactivates, or terminates an
employing unit’s liability as
an employer.

Field Description

Unemployment Insurance Data Validation Operations Guide

Date - MM/DD/YYYY

Date - MM/DD/YYYY
(Conditionally Required)

Date - MM/DD/YYYY
(Required)

Date - MM/DD/YYYY
(Required)

Data Format

DATE

DATE

DATE

DATE

Data Type

RECORD LAYOUT

NOT NULL

NOT NULL

Constraint

Reactivation Processing
Date

Successorship Processing
Date

Predecessor Account
Number

Inactivation Processing Date

Termination Processing
Date

10

11

12

13

14

APPENDIX B

Field Name

No.

Step 6A or
Step 6C

Step 6A or
Step 6B

Step 18

Step 17

Step 16

Module 3 Reference

B-12

Indicate the processing date
for the termination status of
the employer.

Indicate the processing date
for the inactivation status of
the employer.

Indicate the account number
for an employing unit that
has been acquired by
another employer.

Indicate the date on which
an employer account was
established or updated to
reflect an acquisition by the
employer which met the
State law definition of
successorship.

Indicate the date on which
an employer account was
updated on the State’s
system to reflect the
reactivation of a previously
inactivated or terminated
employer.

Field Description

Unemployment Insurance Data Validation Operations Guide

Date - MM/DD/YYYY

Date - MM/DD/YYYY

Number - 000000000

Date - MM/DD/YYYY

Date - MM/DD/YYYY

Data Format

DATE

DATE

CHAR (20)

DATE

DATE

Data Type

RECORD LAYOUT

Constraint

User Field

15

APPENDIX B

Field Name

No.

Module 3 Reference

B-13

User defined field. Can be
used for any additional data
element.

Field Description

Unemployment Insurance Data Validation Operations Guide

Text
(Optional)

Data Format
CHAR (100)

Data Type

RECORD LAYOUT

Constraint

EAN

Employer Type

Transaction Date

Established Q/Date

Employer Report Quarter
(ERQ)

Due Date

2

3

4

5

6

7

APPENDIX B

OBS

Field Name

1

No.

Step 20

Step 1D

Step 19B

Step 19A

Step 2A
Step 2B

Step 1D

Module 3 Reference

B-14

Indicate the date after which
the State imposes interest
and penalty for late
payment.

Indicate the calendar quarter
of business activity covered
by an employer’s
contributions report.

Indicate the date that a past
due contribution was
entered into the system.

Indicate the date that a
transaction was entered into
the system.

Indicate whether the
employer type is
contributory or reimbursable.

Employer Account Number

Sequential number, start at
1

Field Description

Date - MM/DD/YYYY

Number - YYYYQQ

Date - MM/DD/YYYY
(Required)

Date - MM/DD/YYYY

Text – C
R
(Required)

Number - 000000000
(Required)

Number - 00000000
(Required)

Data Format

Example: If the state-specific code for Receivables Established is R, then the data format would be E-R.

DATE

CHAR (6)

DATE

DATE

CHAR (20)

CHAR (20)

INTEGER

Data Type

The record layout provides the format for the validation extract file. The extract file type must be ASCII, comma delimited columns. Data
must be in the order listed in the record layout. The Data Format column indicates the generic values for text fields. These must be
followed by a dash and the state-specific value. The Module 3 reference indicates the step where the state-specific values are
documented.

TAX RECORD LAYOUT FOR POPULATION 4

Unemployment Insurance Data Validation Operations Guide

RECORD LAYOUT

NOT NULL

NOT NULL

NOT NULL

NOT NULL

Constraint

Amount Established in RQ

Amount Liquidated

Amount Uncollectible

Amount Removed

9

10

11

12

APPENDIX B

Transaction Type/Indicator

Field Name

8

No.

Step 25

Step 24

Step 23

Step 22

Step 21A
Step 21B
Step 21C

Module 3 Reference

B-15

Indicate the amount of
receivables removed during
the report quarter.

Indicate the amount of
receivables declared
uncollectible during the
report quarter.

Indicate the amount of
receivables liquidated during
the report quarter.

Indicate the amount of
contributions or payments
determined to be past due
during the report quarter.

Indicate the transaction type
code for receivables
established, liquidated,
declared uncollectible or
removed. Use a code of B
for records of account
balances at the end of the
RQ.

Field Description

Unemployment Insurance Data Validation Operations Guide

Number 0000000000000.00

Number 0000000000000.00

Number 0000000000000.00

Number 0000000000000.00

Text – E
L
U
R
B
(Required)

Data Format

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

CHAR (20)

Data Type

RECORD LAYOUT

NOT NULL

Constraint

Balance at End of RQ

Age of Receivable

User Field

13

14

15

APPENDIX B

Field Name

No.

Step 27A
Step 27B

Step 26

Module 3 Reference

B-16

User defined field. Can be
used for any additional data
element.

Indicate the age of
receivable in days for
receivable balances at the
end of the report quarter.

Indicate the total amount of
past due contributions as of
the last day of the report
quarter being validated. For
aging, States should capture
a separate record for each
employer report quarter that
has a balance, rather than
an aggregate balance.

Field Description

Unemployment Insurance Data Validation Operations Guide

Text
(Optional)

Number – 0000000000000
(Optional)

Number 0000000000000.00

Data Format

CHAR (100)

INTEGER

DECIMAL (15,2)

Data Type

RECORD LAYOUT

Constraint

EAN

Audit ID #

Employer Size

Change Audit

Audit Completion Date

2

3

4

5

6

APPENDIX B

OBS

Field Name

1

No.

Step 30

Step 29A
Step 29B

Step 28A
Step 28B

Step 1E

Step 1E

Module 3 Reference

B-17

Indicate the date the audit
was completed and
recorded or posted as such.

Indicate whether an audit
resulted in a discovery of
wages, contributions or
employees not previously
reported.

Indicate whether the
employer size is large or
small.

Indicate the audit
identification number.

Employer Account Number

Sequential number, start at
1

Field Description

Date - MM/DD/YYYY
(Required)

Text – Y
N
(If field is blank, software will
determine if record has
value not equal to 0 in any
one of record layout fields 9,
10, 14, 15, 19, 20. Software
will then place a Y-DVWS in
field.)

Text – L
S
(Required)

Number - 00000000
(Required)

Number - 000000000
(Required)

Number - 00000000
(Required)

Data Format

Example: If the state-specific code for a Large Employer is Y, then the data format would be L-Y.

DATE

CHAR (20)

CHAR (20)

CHAR (20)

CHAR (20)

INTEGER

NOT NULL

NOT NULL

NOT NULL

NOT NULL

NOT NULL

Constraint

RECORD LAYOUT

Data Type

The record layout provides the format for the validation extract file. The extract file type must be ASCII, comma delimited columns. Data
must be in the order listed in the record layout. The Data Format column indicates the generic values for text fields. These must be
followed by a dash and the state-specific value. The Module 3 reference indicates the step where the state-specific values are
documented.

TAX RECORD LAYOUT FOR POPULATION 5

Unemployment Insurance Data Validation Operations Guide

Total Wages Post-Audit

Total Wages UnderReported

Total Wages Over-Reported

Total Wages Reconciliation
Amount

Taxable Wages
Pre-Audit

Taxable Wages
Post-Audit

Taxable Wages
Under-Reported

8

9

10

11

12

13

14

APPENDIX B

Total Wages Pre-Audit

Field Name

7

No.

Step 32C

Step 32B

Step 32A

Step 31E

Step 31D

Step 31C

Step 31B

Step 31A

Module 3 Reference

B-18

Indicate the full amount of
under reported taxable
wages discovered as a
result of the audit.

Indicate the full amount of
post-audit taxable wages for
quarters audited.

Indicate the full amount of
pre-audit taxable wages
reported for quarters
audited.

Place a zero (0) in this field.
(Software generates
amount)

Indicate the full amount of
over reported total wages
discovered as a result of the
audit.

Indicate the full amount of
under reported total wages
discovered as a result of the
audit.

Indicate the full amount of
total wages recorded in
audit summaries for audited
quarters.

Indicate the full amount of
pre-audit total wages
reported for quarters
audited.

Field Description

Unemployment Insurance Data Validation Operations Guide

Number 0000000000000.00

Number 0000000000000.00
(Optional)

Number 0000000000000.00
(Optional)

Number – 0

Number 0000000000000.00

Number 0000000000000.00

Number 0000000000000.00
(Required)

Number 0000000000000.00
(Required)

Data Format

NOT NULL

NOT NULL

Constraint

RECORD LAYOUT

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

Data Type

Taxable Wages
Over-Reported

Taxable Wages
Reconciliation Amount

Contributions
Pre-Audit

Contributions
Post-Audit

Contributions
Under-Reported

Contributions
Over-Reported

Contributions Reconciliation
Amount

User Field

15

16

17

18

19

20

21

22

APPENDIX B

Field Name

No.

Step 33E

Step 33D

Step 33C

Step 33B

Step 33A

Step 32E

Step 32D

Module 3 Reference

B-19

User defined field. Can be
used for any additional data
element.

Place a zero (0) in this field.
(Software generates
amount)

Indicate the full amount of
over reported contributions
discovered as a result of the
audit.

Indicate the full amount of
under reported contributions
discovered as a result of the
audit.

Indicate the full amount of
post-audit contributions
reported for quarters
audited.

Indicate the full amount of
pre-audit contributions
reported for quarters
audited.

Place a zero (0) in this field.
(Software generates
amount)

Indicate the full amount of
over reported taxable wages
discovered as a result of the
audit.

Field Description

Unemployment Insurance Data Validation Operations Guide

Text
(Optional)

Number – 0

Number 0000000000000.00

Number 0000000000000.00

Number 0000000000000.00
(Optional)

Number 0000000000000.00
(Optional)

Number – 0

Number 0000000000000.00

Data Format

Constraint

RECORD LAYOUT

CHAR (100)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

DECIMAL (15,2)

Data Type