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pdfUI REPORT HANDBOOK NO.401
ETA 581 - CONTRIBUTION OPERATIONS
ETA 581 - CONTRIBUTION OPERATIONS
Section II-3
A.
Facsimile of Form .......................................................... 3
B.
Purpose ................................................................. 5
C.
Due Date and Transmittal ..................................................... 5
D.
General Reporting Instructions .................................................. 5
E.
Definitions ................................................................. 5
1.
Report Quarter. .......................................................... 5
2.
Active Employer ......................................................... 5
3.
Inactive Employer. ....................................................... 5
4.
Annual-reporting Employer. ................................................. 6
5.
Contributions. ........................................................... 6
6.
Subject Employer. ........................................................ 6
7.
Contributory Employer ..................................................... 6
8.
Reimbursing Employer. .................................................... 6
9.
Delinquency Cutoff Date. ................................................... 6
10.
Wage Item. ............................................................ 6
11.
Due Date (Contribution Report) ............................................... 7
12.
Secured Report. ......................................................... 7
13.
Resolved Report ......................................................... 7
14.
Status Determination ...................................................... 7
15.
Newly Established Account. ................................................. 7
16.
Successor.............................................................. 7
17.
Terminated Employer. ..................................................... 7
18.
Receivables. ............................................................ 7
19.
Estimate - Contributions Due. ................................................ 7
20.
Assessment ............................................................ 8
21.
Final Assessment. ........................................................ 8
22.
Liquidated Amount. ....................................................... 8
23.
Declared Uncollectible (Write off). ............................................. 8
24.
Aging of Receivables. ..................................................... 8
25.
Audit ................................................................ 8
26.
Large Employer Audit ..................................................... 9
27.
Change Audit. .......................................................... 9
28.
Misclassified Employee .................................................... 9
29.
Unemployment Experience .................................................. 9
30.
Mandatory Unemployment Experience Transfer .................................... 9
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ETA 581 - CONTRIBUTION OPERATIONS
F.
31.
Prohibited Unemployment Experience Transfer .................................... 9
32.
State Unemployment Tax Act (SUTA) Dumping .................................... 9
33.
SUTA Dumping Investigation ................................................ 9
34.
Other Tax Avoidance Activities ............................................... 9
Item by Item Instructions ...................................................... 10
1.
Employer Count. ........................................................ 10
2.
Delinquency Cutoff Date and Wage Items Received. ................................ 10
3.
Employer Reports for Preceding Quarters - Contributory Employers ...................... 11
4.
Employer Reports for Preceding Quarters - Reimbursing Employers. ..................... 13
5.
Status Determinations - Status Determinations Made During Report Quarter. ................ 13
6.
Receivables - Contributory Employers ......................................... 15
7.
Age of Receivables - Contributory Employers. .................................... 16
8.
Receivables - Reimbursing Employers ......................................... 17
9.
Age of Receivables - Reimbursing Employers .................................... 18
10.
Audit Activity. ......................................................... 19
11.
SUTA Dumping ........................................................ 21
12.
Other Tax Avoidance Activities .............................................. 23
13.
Comments ............................................................ 25
Section II-3-2
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ETA 581 - CONTRIBUTION OPERATIONS
ETA 581 - CONTRIBUTION OPERATIONS
A.
Facsimile of Form
STATE
REGION
REPORT FOR PERIOD ENDING
End Quarter Employers
Employer
Count
Line Contributory
101
(1)
Reimbursing
Total
Delinquency
Cutoff Date
Total Number Wage
Items Received
(2)
(3)
(4)
(5)
Contributory Employers
Employer
Reports for
Preceding
Quarters
201
Reimbursing Employers
Filing
Timely
Secured
Resolved
Filing
Timely
Secured
Resolved
(6)
(7)
(8)
(9)
(10)
(11)
Newly Established Employers
Status
Determinations
301
Successor Employers
Number
Time
Lapse
<=90
Time
Lapse
<=180
Number
Time
Lapse
<=90
Time
Lapse
<=180
(14)
(15)
(16)
(17)
(18)
(19)
Inactivations/Terminations
(20)
Contributory
Employers
Receivables
Total
Beginning
Period
Determined
Receivable
Liquidated
Declared
Uncollectible
Removed
End
Period
Total
End
Period
(21)
(22)
(23)
(24)
(25)
(26)
401
Number Employers
Owing Receivables
(27)
Age of
Contributory
Receivables
Reimbursing
Employers
Receivables
402
6 Months
or Less
9 Months
12 Months
15 Months
Over 15
Months
(28)
(29)
(30)
(31)
(32)
Total
Beginning
Period
Determined
Receivable
Liquidated
Declared
Uncollectible
Removed
End
Period
Total
End
Period
(33)
(34)
(35)
(36)
(37)
(38)
403
Number Employers
Owing Receivables in (38)
(39)
Section II-3-3
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ETA 581 - CONTRIBUTION OPERATIONS
Age of
Reimbursing
Receivables
6 Months
or Less
9 Months
12 Months
15 Months
Over 15
Months
(40)
(41)
(42)
(43)
(44)
404
Number of Audits
Large
Employers
Change Audits
Total Audits
Calendar
Quarters Audited
(45)
(46)
(47)
(48)
501
Total Wages Audited
Pre-Audit
Post-Audit
Hours Spent
Auditing
Number of Employees Misclassified
(49)
(50)
(51)
(52)
Audit
Activity
Amount Underreported
Total Wages
Taxable Wages
Contributions
(53)
(54)
(55)
502
SUTA
Dumping
Other Tax
Avoidance
Activities
503
504
Amount Overreported
Total Wages
Taxable Wages
Contributions
(56)
(57)
(58)
Number of Mandatory
Transfers
Number of Prohibited
Transfers
Total Net Contributions Due
(59)
(60)
(61)
Number of Mandatory
Transfers
Number of Prohibited
Transfers
Total Net Contributions Due
(62)
(63)
(64)
Comments:
OMB
No.:
1205-0178
OMB
Expiration
Date:
XX/XX/XXXX
OMB
Burden
Hours:
7.5
Hours
O M B Burden Statement: These reporting instructions have been approved under the Paperwork reduction Act of 1995. Persons are not required
to respond to this collection of information unless it displays a valid OMB control number. Public reporting burden for this collection of information
includes the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and
reviewing the collection of information. Submission is required to retain or obtain benefits under SSA 303(a)(6). Send comments regarding this
burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to the U.S. Department of
Labor, Office of Unemployment Insurance, Room S-4524, 200 Constitution Ave., NW, Washington, DC, 20210.
Section II-3-4
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ETA 581 - CONTRIBUTION OPERATIONS
B.
Purpose
The ETA 581 report provides information on volume of work and state agency performance
in determining the taxable status of employers and the processing of wage items; in the
collection of past due contributions and payments in lieu of contributions, and delinquent
reports; and in field audit activity. The data provide measures of the effectiveness of the tax
program.
C.
Due Date and Transmittal
The ETA 581 report for each calendar quarter is due in the Employment and Training
Administration National Office on the 20th day of the second month following the quarter to
which it relates, i.e., May 20, August 20, November 20, and February 20. This report will
be transmitted electronically.
D.
General Reporting Instructions
Checking the Report. Entries should be made for all items. If no activity corresponding to
the items occurred during the report period, a zero should be entered. A report containing
missing data can not be sent to the National Office but can be stored on the state's system.
Edit checks can be found in Handbook 402, Unemployment Insurance Required Reports
User’s Manual, Appendix C.
E.
Definitions
1. Report Quarter. A calendar quarter (3 months) referenced on ETA reports covering a state's
activities and transactions occurring within or existing as of the end of the quarter specified.
2. Active Employer. An "employer" (single or multi-unit) who has met a specific threshold
or condition of liability contained in the state’s unemployment compensation law, is
currently registered and required to file contribution and wage reports (CWRs), and (except
for new employers establishing liability within the 581 report quarter) has reported wages
during one or more of the eight consecutive calendar quarters immediately preceding the
ETA 581 report quarter.
3. Inactive Employer. An employer who does not qualify for termination of coverage by
reason of no longer meeting the state's definition of "Employer" but:
a. has notified the agency it is no longer paying wages and has been granted
permission to suspend filing of quarterly reports, or
b. has been administratively granted permission to suspend filing quarterly reports by
reason of no longer paying wages, or
c. has not reported wages for any of the eight consecutive calendar quarters
immediately preceding the ETA 581 report quarter. For these employers the
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ETA 581 - CONTRIBUTION OPERATIONS
effective date for inactivation shall be the last day of the eighth no wage quarter (or
the first day of the ninth quarter depending on state specific inactivation
procedures).
Example: Consider an employer who was issued a determination of liability during
the fourth quarter of 2014 and reported some wages in the fourth quarter of 2014.
However, no wages were reported for the first quarter 2015 through the fourth
quarter of 2016 (either because of failure to file required CWRs, “No Payroll”
reports, or any combination of these). Assume that a fourth quarter 2016, NoPayroll CWR was received and processed timely on January 31, 2017. Under part
“c” of the definition of Inactive Employer the employer would become inactive as
of 12/31/2016 (or 1/1/2017 depending on state-specific inactivation procedures)
and therefore would not be included in the active employer count made on
3/31/2017. This employer would be counted in Item 20, Inactivations/Terminations
for the 3/31/2017 ETA 581 report.
4. Annual-reporting Employer. An employer who is permitted to file contribution and wage
reports on an annual basis.
5. Contributions. The amount of state unemployment taxes, including voluntary payments,
paid or payable into a state unemployment fund by an employer based on the taxable wages
paid to an employee.
6. Subject Employer. An employing unit which has met a threshold or condition of liability
under state unemployment compensation law; also a liable employer or a covered
employer.
7. Contributory Employer. An employer who is required by the state unemployment
compensation law to pay contributions into the state unemployment fund. Employers of
certain classes who are not required to pay contributions but elect to do so and employers
with a 0.0% contribution rate are included in the definition of "contributory employer."
8. Reimbursing Employer. Certain nonprofit organizations, state or local government and
political subdivisions which elect or are required to pay into the state unemployment fund
a sum in lieu of contributions as provided in the state unemployment compensation law
(usually an amount equal to unemployment benefits drawn against such an employer
account).
9. Delinquency Cutoff Date. The date on which employers who have not submitted
contribution and wage reports for a specific quarter are notified of such by the mailing of
first delinquency notices.
10. Wage Item. A statement of wages for which, as the result of regular processing, a separate
record is kept in a wage record file by employee name or Social Security Account Number.
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11. Due Date (Contribution Report). The date, after which the state can impose penalty and/or
interest, whichever is first applicable.
12. Secured Report. A contribution report which has been received. Unless received a report
is not considered secured even if a final assessment or a ruling of non-liability has been
made.
13. Resolved Report. A contribution report which has been received or resolved by a final
assessment of tax that is legally due and collectible or by a determination of non-liability.
14. Status Determination. Any recorded administrative action that establishes, modifies,
changes, inactivates or terminates an employing unit's liability as an employer under the
state unemployment compensation law.
15. Newly Established Account. An account for an employing unit which is determined, for
the first time, as meeting the definition of "EMPLOYER" in the state unemployment
compensation law or a previously terminated employing unit which again is determined as
meeting the definition of employer.
16. Successor. An employing unit which has acquired the organization, trade, or business, in
whole or in part, of another employer, and is declared subject as a successor as of the day
on which it meets the requirements of the state unemployment compensation law for
successorship.
17. Terminated Employer. An employer, who may or may not have previously been granted
permission to suspend filing quarterly reports (made inactive), but has requested and been
granted termination of coverage or has administratively been granted termination of
coverage by reason of not meeting the definition of "EMPLOYER" in the state
unemployment compensation law.
18. Receivables.
a. Contributory employers: past due contributions (state unemployment taxes), not
including penalty and interest, which were due and payable with the employer's
contribution report. Receivables include assessments and final assessments which
are legally collectible and enforceable.
b. Reimbursing employers: past due amounts for reimbursable benefit payments that
were charged and billed to reimbursing employers.
19. Estimate - Contributions Due. A calculation of contributions due for which a quarterly
report has not yet been received. Estimates are usually based on past experience of an
employer's account, and may be a "best reasonable calculation". An estimate may or may
not be legally collectible and enforceable under the state unemployment compensation law.
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20. Assessment. A liability established administratively for contributions due, usually based
on an estimate and charged to an employer account with the expectation that it will be paid
by the employer. For purposes of lines 401 and 402, an assessment is a receivable only if
it is legally collectible and enforceable.
21. Final Assessment. The same as assessment but requires completion of some due process
(e.g., employer notification and expiration of an appeal period) to be legally collectible
under the state unemployment compensation law.
22. Liquidated Amount. An amount received or an adjustment which cancels a previously
established receivable.
23. Declared Uncollectible (Write off). A receivable amount for which all reasonable
collection efforts have been exhausted and which has been officially written off and/or
authorized for removal from the active accounts receivable file and transferred to suspense
(no further action to be taken).
24. Aging of Receivables. The process of identifying and classifying receivable amounts
according to the length of time such amounts have remained unpaid, e.g., 6 months or less,
9 months, 12 months, 15 months, over 15 months.
25. Audit. A systematic examination of an employer's books and records, using generally
accepted auditing standards and procedures, covering a specified period of time during
which the employer is liable for reporting under the law or, is found to be liable as a result
of the examination. An audit must:
a. Include an opening interview,
b. Cover a minimum of four calendar quarters (except as specified in ES Manual, Part
V, Section 3675),
c. Verify the business entity as a sole proprietor, partnership, corporation, joint
venture, or other,
d. Document records examined and evidence obtained in tests used to verify payroll
procedure, accuracy and completeness,
e. Document records available and examined and the evidence obtained in the search
for misclassified workers and payments,
f. Conclude with a close-out conference with the employer or designated
representative or include an explanation if not conducted; and
g. Include a written report stating the auditor's final determination and all facts
contributing to or supporting that final determination.
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26. Large Employer Audit. An audit of an employing unit:
a. Reporting wages paid to 100 or more individuals during the current or preceding
calendar year, or
b. Reporting at least $1,000,000 in taxable payroll for the calendar year preceding the
first quarter being audited.
27. Change Audit. An audit resulting in the discovery of wages or taxes not previously
reported or reported incorrectly by the employer. Note: Delinquent employer reports
obtained at the same time an audit is conducted, but are not related to any quarter covered
by the audit, must not be considered in determining if the audit is a change audit.
28. Misclassified Employee. An employee discovered through an audit that was previously
not reported by the employer to the state for unemployment insurance purposes. This item
would include employees that were reported to the IRS on IRS form 1099 as an
independent contractor, and employees that were unreported (off-the-books) by the
employer.
29. Unemployment Experience. Amounts that are used in the state’s computation of
contribution rates for employers in accordance with its system of experience rating (e.g.,
benefit payments, benefit wages, contributions, taxable wages, total wages).
30. Mandatory Unemployment Experience Transfer. Unemployment experience is transferred
between employers as required by the state’s unemployment compensation law.
31. Prohibited Unemployment Experience Transfer. As required by the state’s unemployment
compensation law unemployment experience is not transferred to an employer who
acquired a business because the state found that the employer acquired the business solely
or primarily for the purpose of obtaining a lower rate of contributions.
32. State Unemployment Tax Act (SUTA) Dumping. Employer or advisor actions, or
inactions, that manipulate state experience rating systems for the purpose of obtaining a
lower contribution rate assignment than the employer’s unemployment experience would
otherwise allow.
33. SUTA Dumping Investigation. This is a further investigation conducted after completion
of a regular status determination (e.g., new or successorship) to determine whether
unemployment experience must or must not be transferred between employers. The state
initiates a SUTA dumping investigation to ensure that higher rates of contributions are not
avoided through the transfer or acquisition of a business. Most investigations are identified
through the use of the state’s automated SUTA dumping detection system.
34. Other Tax Avoidance Activities. This is a further investigation conducted after completion
of a regular status determination (e.g., new or successorship) to determine whether
unemployment experience must or must not be transferred between employers. These
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ETA 581 - CONTRIBUTION OPERATIONS
determinations identify tax avoidance practices that do not meet the Federal definition of
SUTA dumping.
F.
Item by Item Instructions
1. Employer Count. Items 1, 2, and 3 relate to the count of active employers only. Do
not include inactive or terminated employers. If an annual-reporting employer
becomes inactive or is terminated, such an employer is immediately excluded from
the count of active employers at the end of the quarter in which the inactivation or
termination is effective, as opposed to at the end of the calendar year in which the
inactivation or termination is effective.
Note: To obtain an accurate count of the number of employers at the end of the ETA
581 report quarter, a computer program (or other reliable tool) must be used which
identifies and counts employers who meet the definitions of active contributory
employer (item 1) and active reimbursing employer (item 2).
Example: For the ETA 581 report quarter ending 3/31/2017, the state must count the
active employers as of 3/31/2017. Employers who either report ‘no wages’ or fail to
file reports or any combination of these, for eight consecutive CWR quarters (see the
definition for Inactive Employer) should be excluded from the count. The computer
run to make the employer count must be set to count all active contributing and all
active reimbursing employers (separately) at the end of the ETA 581 report quarter.
a. Item 1. Contributory. Enter the number of active contributory employers subject
to the state unemployment compensation law at the end of the report quarter.
Include employers with a 0.0% contribution rate and employers from certain classes
who are not required to pay contributions but have elected to do so.
b. Item 2. Reimbursing. Enter the number of active reimbursing employers subject to
the state unemployment compensation law at the end of the report quarter.
c. Item 3. Total. Enter the total number of active employers (sum of items 1 and 2)
subject to the state unemployment compensation law at the end of the report
quarter.
35. Delinquency Cutoff Date and Wage Items Received.
a. Item 4. Delinquency Cutoff Date. Enter the date on which employers, whose
CWRs have not been submitted for the quarter immediately preceding the ETA 581
report quarter, were notified of such by the mailing of first delinquency notices.
b. Item 5. Total Number of Wage Items Received. Enter the number of wage items
received and processed during the quarter.
Section II-3-10
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ETA 581 - CONTRIBUTION OPERATIONS
Count "Wage Items" after initial data entry or before or during the quarterly update
of the Wage Record Master File. The quarterly count should be made consistently
at the same point every quarter.
If a wage record is incomplete, e.g., some elements are omitted, count only those
records containing a dollar amount and another element which positively identifies
the worker either by name or Social Security number; or by employer name or
account number. A wage item is counted only once. Corrected wage items are
counted only if they were not previously included. The percent of change in the
number of wage items from the preceding quarter should be computed. If the
percent of change (either increase or decrease) exceeds the criteria below, data
should be checked further and explained under "Comments."
Number of Wage Items
5,000,000 or more
3,000,000 – 4,999,999
Less than 3,000,000
Percent Change
7%
10%
20%
36. Employer Reports for Preceding Quarters - Contributory Employers.
a. Item 6. Filing Timely. Enter the number of contributory employers who, as of the
due date, had submitted contribution reports for the quarter preceding the report
quarter. For annual-reporting employers: If the report quarter is not the quarter in
which annual reports are due, include the total number of annual-reporting
employers as of the end of the preceding quarter in the count of “filing timely” since
such employers are considered to have met that quarter’s reporting requirements,
i.e., no reports required. If the report quarter is the quarter in which annual reports
are due, include the number of annual-reporting employers who, as of the due date
for annual reports, had submitted such reports.
b. Item 7. Secured. Enter the number of contributory employers who, as of the last
day of the report quarter, had submitted contribution reports for the preceding
quarter. If annual reports were not due during the report quarter, include the
number of annual-reporting employers as of the end of the preceding quarter. If
annual reports were due during the report quarter, include the number of annualreporting employers who, as of the last day of the report quarter, had submitted
annual reports. This number includes all employers whose reports were actually
secured (report in hand). Employers whose report delinquencies were resolved by
the issuance of an assessment or estimate as well as employers found to be no longer
liable are not counted as secured reports, and, therefore, are not counted in this item.
This count includes the number of reports filed timely in item 6.
c. Item 8. Resolved. Enter the number of contributory employers who, as of the last
day of the report quarter, had resolved reports for the second quarter preceding the
report quarter. If annual reports were not due during the second quarter preceding
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ETA 581 - CONTRIBUTION OPERATIONS
the report quarter, include the total number of annual-reporting employers as of the
end of the second quarter preceding the report quarter. If annual reports were due
during the second quarter preceding the report quarter, include the number of
annual-reporting employers who, as of the last day of the report quarter, had
resolved reports for the second quarter preceding the report quarter. Employers
whose report delinquencies were cleared by the issuance of an assessment or
estimate, as well as employers found to be no longer liable are counted as resolved
reports, and therefore, are counted in this item.
Example: For items 6, 7, and 8 assuming that annual reports are due January 31 of
the following year:
For the report quarter ending March 31, 2017;
Timely - Enter in item 6, the number of contributory employers who, as of the due
date, had submitted contribution reports for the quarter ending December 31, 2016,
and the number of annual-reporting employers who had submitted annual reports
for the year ending December 31, 2016, by January 31, 2017,
Secured - Enter in item 7, the number of contributory employers who, as of March
31, 2017, had submitted contribution reports for the quarter ending December 31,
2016, and include the number of annual-reporting employers who, as of March 31,
2017, had submitted annual reports for the year ending December 31, 2016. Do not
include employers to whom assessments have been issued, or for whom
determinations of non-liability have been made.
Resolved - Enter in item 8, the number of contributory employers who, as of March
31, 2017, had resolved reports for the quarter ending September 30, 2016, and
include the total number of annual-reporting employers as of September 30, 2016.
Include employers to whom assessments have been issued, or for whom
determinations of non-liability have been made.
For the report quarter ending June 30, 2017;
Timely - Enter in item 6, the number of contributory employers who, as of the due
date, had submitted contribution reports for the quarter ending March 31, 2017.
Include the total number of annual-reporting employers as of March 31, 2017,
Secured - Enter in item 7, the number of contributory employers who, as of June
30, 2017, had submitted contribution reports for the quarter ending March 31, 2017.
Include the total number of annual-reporting employers as of March 31, 2017. Do
not include employers to whom assessments have been issued, or for whom
determinations of non-liability have been made.
Resolved - Enter in item 8, the number of contributory employers who, as of June
30, 2017, had resolved reports for the quarter ending December 31, 2016 and the
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ETA 581 - CONTRIBUTION OPERATIONS
number of resolved reports for annual-reporting employers for the year ending
December 31, 2016. Include employers to whom assessments have been issued, or
for whom determinations of non-liability have been made.
37.
Employer Reports for Preceding Quarters - Reimbursing Employers.
a. Item 9. Filing Timely. Enter the number of reimbursing employers who, as of the
due date, had submitted required reports for the quarter preceding the report quarter.
b. Item 10. Secured. Enter the number of reimbursing employers who, as of the last
day of the report quarter, had submitted required reports for the immediately
preceding quarter. Do not include those employers whose delinquency was
resolved because they were found to be no longer liable.
c. Item 11. Resolved. Enter the number of reimbursing employers who, as of the last
day of the report quarter, had submitted required reports for the second quarter
preceding the report quarter. Include those employers whose delinquency was
resolved because they were found to be no longer liable.
Example - For items 9, 10, and 11:
For the report quarter ending June 30, 2017;
Timely - Enter in item 9, the number of reimbursing employers who, as of the due
date, had submitted required reports for the quarter ending March 31, 2017,
Secured - Enter in item 10, the number of reimbursing employers who, as June 30,
2017, had submitted required reports for the quarter ending March 31, 2017. Do
not include employers, for whom determinations of non-liability have been made,
Resolved - Enter in item 11, the number of reimbursing employers who, as of
June 30, 2017, had resolved reports for the quarter ending December 31, 2016.
Include employers for whom determinations of non-liability have been made.
38. Status Determinations - Status Determinations Made During Report Quarter.
a. Item 14. Number, Newly Established Employers. Enter the number of status
determinations made during the report quarter based on an employer having met a
specific threshold or condition of liability contained in the state’s unemployment
compensation law, which resulted in the establishment of a new account. Do not
include those determinations which resulted in the establishment of a new account
for a successor employer. Also exclude status determinations for employers who
have been assigned account numbers in advance of having met a threshold or
conditions of liability. Include status determinations which re-established accounts
for previously inactivated and/or terminated employers.
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b. Item 15. Time Lapse - 90 Days or Less, Newly Established Employers. Enter the
number of status determinations in item 14 that were made in 90 days or less from
the end of the quarter in which liability occurred. Count the number of calendar
days from the end of the quarter in which liability occurred to the date that the status
information was officially entered into the state's system. For previously
inactivated and/or terminated employers, count the number of days from the end of
the quarter in which liability re-occurred. If the status information is entered before
the end of the quarter in which liability occurred or re-occurred, the determination
is automatically counted in the 90 days or less time lapse category.
c. Item 16. Time Lapse - 180 Days or Less, Newly Established Employers. Enter the
number of status determinations in item 14 that were made in 180 days or less from
the end of the quarter in which liability occurred. Count the number of calendar
days from the end of the quarter in which liability occurred to the date that the status
information was officially entered into the state's system. For previously
inactivated and/or terminated employers, count the number of days from the end of
the quarter in which liability re-occurred. This count includes the number of status
determinations reported for the 90 days or less time lapse in item 15.
d. Item 17. Number, Successor Employers. Enter the number of status determinations
made during the report quarter in which the state's legal definition of successorship
was met and the employer was, thus, classified as a successor. Include full and
partial successorships. Include status determinations which resulted in the
establishment of new accounts for successor employers, as well as those employers
who already had an existing account and acquired all or a part of the business of
another employer with an existing account.
Example: Employer B, who previously has not been a subject employer, acquires
and continues the business of Employer A. Employer B is determined to be a
successor and is counted in item 17 as a successor rather than in item 14 as a newly
established account.
Employer X, who is registered as an active subject employer, acquires and
continues the business of Employer Y. Employer X is determined to be the
successor to Employer Y and should also be counted in item 17.
e. Item 18. Time Lapse - 90 Days or Less, Successor Employers. Enter the number
of status determinations in item 17 that were made in 90 days or less from the end
of the quarter in which liability as a successor occurred. Count the number of
calendar days from the end of the quarter in which liability occurred to the date that
the status information was officially entered into the state's system. If the status
information is entered before the end of the quarter in which liability occurred, the
determination is automatically counted in the 90 days or less time lapse category.
f. Item 19. Time Lapse - 180 Days or Less, Successor Employers. Enter the number
of status determinations in item 17 that were made in 180 days or less from the end
Section II-3-14
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ETA 581 - CONTRIBUTION OPERATIONS
of the quarter in which liability as a successor occurred. Count the number of
calendar days from the end of the quarter in which liability occurred to the date that
the status information was officially entered into the state's system. This count
includes the number of status determinations reported for the 90 days or less time
lapse in item 18.
g. Item 20. Inactivations/Terminations: Enter the number of status determinations
made during the report quarter that resulted in the inactivation or termination of an
account, whether made by a person or automatically made by the system. This
number should include all accounts rendered inactive or terminated during the
report quarter because no wages were reported for eight consecutive quarters.
Annual-reporting employers that are terminated should be counted in the quarter in
which the inactivation or termination is effective, as opposed to at the end of the
calendar year in which the inactivation or termination is effective. Refer to F.1.
Employer Count. Do not include terminations of employers previously inactivated.
2.
Receivables - Contributory Employers. Line 401 shows accounting control activities
during the report quarter in regard to receivables due from contributory employers.
Line 401 covers (as of the last day of the report quarter) all known receivables due
for all calendar quarters prior to the report quarter.
a. Item 21. Total Receivables at the Beginning of Period. Enter the total amount of
known past due contributions at the beginning of the period. This amount should
be equal to item 26 on the previous report.
b. Item 22. Amount Determined Receivable During Report Period. Enter the amount
of contributions determined to be past due during the report quarter based on
contribution reports received without full payment of taxes, audit findings,
adjustments, legally enforceable estimates and assessments and final assessments.
Include all such receivables even though they are paid later in the quarter, otherwise
liquidated or declared uncollectible. Do not include estimates and assessments
which are not legally collectible or enforceable. Do not include interest and
penalties.
c. Item 23. Receivables Liquidated During Report Period. Enter amounts which were
liquidated during the report quarter, other than by being declared uncollectible,
which reduced the amounts in items 21 and 22. Do not include timely contributions
received during the report quarter.
d. Item 24. Receivables Declared Uncollectible During Report Period. Enter amounts
reported in items 21 and 22 that were declared uncollectible and/or transferred to
suspense status during the report quarter. Do not include amounts previously
reported in item 25 (receivables removed from active file at end of report period) if
such amounts were later declared uncollectible.
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e. Item 25. Receivables Removed from Active File at End of Report Period. Enter
amounts included in item 21 (total receivables at beginning of period) that were
reported in item 32 (over 15 months - age category) for the two immediately
preceding ETA 581 report periods, but because of state policy, have not been
declared uncollectible.
Example: A receivable amount of $500 attributable to the quarter ending June 30,
2015 was included in total receivables at the end of report period (item 26) and, for
the first time, reported in the "over 15 months" age category (item 32) on the ETA
581 report for the quarter ending December 31, 2016. The $500 was not collected
or declared uncollectible during the quarter ending March 31, 2017, and, therefore,
was included in total receivables at the end of report period (item 26) and the "over
15 months" age category (item 32) for a second report quarter. Since item 26 (total
receivables at the end of report period) on the report for the quarter ending March
31, 2017, is the same as item 21 (total receivables at beginning of report period) on
the report for the quarter ending June 30, 2017, the $500 was included in item 21
on the report for the quarter ending June 30, 2017. The $500 was not collected or
declared uncollectible during the quarter ending June 30, 2017, and had already
been reported in the "over 15 months" age category (item 32) on reports for quarters
ending December 31, 2016 and March 31, 2017. Therefore, on the report for the
quarter ending June 30, 2017, the $500 is reported in item 25, receivables removed
at end of report period.
f. Item 26. Total Receivables at End of Report Period. Enter the total amount of past
due contributions as of the last day of the report quarter. This amount should equal
Item 21 plus Item 22 minus items 23, 24, and 25 and should be carried forward to
Item 21, Total Receivables at the Beginning of Period, for the following report.
g. Item 27. Number of Employers Owing Receivables.
employers who owe the amount reported in item 26.
Enter the number of
3. Age of Receivables - Contributory Employers. Line 402 separates total receivables
in item 26 by amount and age. The age of receivable amounts should be calculated
from the end of the quarter for which contributions are due, i.e.: March 31, June 30,
September 30, December 31, not the date on which the amount was established as
past due. Negative amounts cannot be entered in the age categories on this line.
a. Item 28. 6 Months or Less. (2 quarters or less) Enter that part of the amount in
item 26 which, as of the end of the report quarter, was past due for 2 report quarters
or less. Example: On the report for quarter ending
June 30, 2017, enter in
item 28 amounts that were past due for quarters ending March 31, 2017 and
December 31, 2016.
b. Item 29. 9 Months. (3 quarters) Enter that part of the amount in item 26 which, as
of the end of the report quarter, was past due for 3 report quarters. Example: On
Section II-3-16
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the report for the quarter ending June 30, 2017, enter in item 29, amounts that were
past due for the quarter ending September 30, 2016.
c. Item 30. 12 Months. (4 quarters) Enter that part of the amount in item 26 which,
as of the end of the report quarter, was past due for 4 report quarters. Example: On
the report for the quarter ending June 30, 2017, enter in item 30, amounts that were
past due for the quarter ending June 30, 2016.
d. Item 31. 15 Months. (5 quarters) Enter that part of the amount in item 26 which,
as of the end of the report quarter, was past due for 5 report quarters. Example: On
the report for the quarter ending June 30, 2017, enter in item 31, amounts that were
past due for the quarter ending March 31, 2016.
e. Item 32. Over 15 Months. (6 quarters or more) Enter that part of the amount in
item 26 which, as of the end of the report quarter, was past due for more than 15
months; i.e., 6 or more report quarters. Example: On the report for the quarter
ending June 30, 2017, enter in item 32, amounts that were past due for the quarter
ending December 31, 2015, and all prior quarters.
Note: The sum of amounts in items 28 through 32 must equal total receivables in
item 26.
4. Receivables - Reimbursing Employers. Line 403 shows accounting control activities
during the report quarter for past due payments in lieu of contributions. Line 403
covers (as of the last day of the report quarter) all known past due payments in lieu
of contributions for all calendar quarters prior to the report quarter.
a. Item 33. Total Receivables at the Beginning of Period. Enter the total amount of
payments in lieu of contributions known to be past due at the beginning of the
period. This figure should be equal to item 38 of the previous report.
b. Item 34. Amount Determined Receivable During Report Period. Enter the amount
of payments in lieu of contributions determined as past due during the report quarter
based on current billings to reimbursing employers which are unpaid. Do not report
amounts already included in item 33.
c. Item 35. Receivables Liquidated During Report Period. Enter the amount
liquidated during the report quarter which reduced amounts in items 33 and 34
(other than by being declared uncollectible). Do not include timely payments in
lieu of contributions received during the report quarter.
d. Item 36. Receivables Declared Uncollectible During Report Period. Enter amounts
reported in items 33 and 34 that were declared uncollectible and transferred to
suspense status during the report quarter. Do not include amounts previously
reported in item 37 (receivables removed from active file at end of report period) if
such amounts were later declared uncollectible.
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e. Item 37. Receivables Removed from Active File at End of Report Period. Enter
amounts included in item 33 (total receivables at beginning of period) that were
reported in item 44 (over 15 months - age category) for the two immediately
preceding ETA 581 report periods, but because of state policy, have not been
declared uncollectible.
Example: An amount of $600, which was determined receivable during the quarter
ending June 30, 2015, was included in total receivables at the end of report period
(item 38) and, for the first time, reported in the "over 15 months" age category (item
44) on the ETA 581 report for the quarter ending December 31, 2016. The $600
was not collected or declared uncollectible during the quarter ending March 31,
2017, and, therefore, was included in total receivables at the end of report period
(item 38) and the "over 15 months" age category (item 44) for a second report
quarter. Since item 38 (total receivables at the end of report period) on the report
for the quarter ending March 31, 2017, is the same as item 33 (total receivables at
beginning of report period) on the report for the quarter ending June 30, 2017, the
$600 was included in item 33 on the report for the quarter ending June 30, 2017.
The $600 was not collected or declared uncollectible during the quarter ending June
30, 2017, and it had already been reported in the "over 15 months" age category
(item 44) on reports for quarters ending December 31, 2016 and March 31, 2017.
Therefore, on the report for the quarter ending June 30, 2017, the $600 is reported
in item 37, receivables removed at end of report period.
f. Item 38. Total Receivables at End of Report Period. Enter the total amount of
payments in lieu of contributions that were past due as of the last day of the report
quarter. This amount should equal Item 33 plus Item 34 minus Items 35, 36, and
37 and should be carried forward to Item 33, figure should be the result of the
addition of items 33 and 34 minus items 35, 36, and 37 and should be carried
forward to Item 33, Total Receivables at the Beginning of Period for the following
report.
g. Item 39. Number of Employers Owing Receivables.
employers who owe the amount reported in item 38.
Enter the number of
5. Age of Receivables - Reimbursing Employers. Line 404 separates total receivables
in item 38 by amount and age. The age of receivable amounts for reimbursing
employers should be calculated from the date payment was due, not the date on which
the amount was determined to be past due. Negative amounts cannot be entered in
the age categories on this line.
a. Item 40. 6 Months or Less. Enter that part of the amount in item 38 which, as of
the end of the report quarter, was past due for 6 months or less.
b. Item 41. 9 Months. Enter that part of the amount in item 38 which, as of the end
of the report quarter, was past due for 9 months or less but more than 6 months.
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c. Item 42. 12 Months. Enter that part of the amount in item 38 which, as of the end
of the report quarter, was past due for 12 months or less but more than 9 months.
d. Item 43. 15 Months. Enter that part of the amount in item 38 which, as of the end
of the report quarter, was past due for 15 months or less but more than 12 months.
e. Item 44. Over 15 Months. Enter that part of the amount in item 38 which, as of
the end of the quarter, was past due for more than 15 months.
Note: The sum of amounts in items 40 through 44 must equal total receivables in
item 38.
6. Audit Activity. Lines 501 and 502 show transactions resulting from activities which
meet the definition of "audit" as specified in Section E. 25. of these instructions and
the requirements of the Field Audit Function in ES Manual, Part V, Sections 36703693. With the exception of item 49, total wages audited: pre-audit, do not include
in amounts underreported or overreported, any wages or contributions that were
reported by an employer before an audit assignment or that were obtained without
resorting to an audit. Wages and contributions attributed to a delinquent employer
report which were obtained through a field assignment other than an audit, or were
obtained at the same time an audit was conducted but were not within the scope of
the audit, should not be reported on line 502 but should be included in items 22 and/or
23 (contributions), as appropriate.
a. Item 45. Large Employer Audits. Enter the total number of completed large
employer audits. Item 45 can not be greater than item 47.
b. Item 46. Change Audits. Enter the number of audits in item 46 that were change
audits. Item 46 can not be greater than item 47.
c. Item 47. Total Audits. Enter the total number of audits completed during the report
quarter.
d. Item 48. Calendar Quarters Audited. Enter the total number of quarters audited as
the result of audits reported in item 47. Count only quarters actually audited. Do
not include quarters in which adjustments were made without auditing.
e. Item 49. Total Wages Audited: Pre-Audit. Enter the amount of pre-audit total
wages originally reported by employers for quarters audited in item 48. Estimates
and/or assessments processed to an employer's account in lieu of actual reports
should be included in this amount.
f. Item 50. Total Wages Audited: Post Audit. Enter the amount of total wages
recorded in audit summaries as the result of auditing quarters in item 48.
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g. Item 51. Hours Spent in Auditing. Enter the total number of hours (rounded to the
nearest full hour) spent conducting the audits reported in item 47. Do not include
time spent traveling to and from audit sites.
h. Item 52. Number of Employees Misclassified. Enter the total number of employees
discovered through audits in item 47 that were previously misclassified by
employers. Include all employees that were discovered through audits, including
those reported by employers on IRS form 1099 as well as workers that were
unreported (off-the-books). Count only employees discovered in quarters that were
actually audited as reported in item 48.
i. Item 53. Underreported Total Wages. Enter the total amount of underreported
gross wages discovered as a result of quarters audited in item 48. Do not include
amounts resulting from adjustments for quarters that were not actually audited.
j. Item 54. Underreported Taxable Wages. Enter the total amount of underreported
taxable wages discovered as a result of quarters audited in item 48. Do not include
amounts resulting from adjustments for quarters that were not actually audited.
k. Item 55. Underreported Contributions. Enter the total amount of underreported
contributions discovered as a result of quarters audited in item 48. Do not include
penalty and interest. Do not include amounts resulting from adjustments for
quarters that were not actually audited.
l. Item 56. Overreported Total Wages. Enter the total amount of overreported gross
wages discovered as a result of quarters audited in item 48. Do not include amounts
resulting from adjustments for quarters that were not actually audited.
m. Item 57. Overreported Taxable Wages. Enter the total amount of overreported
taxable wages discovered as a result of quarters audited in item 48. Do not include
amounts resulting from adjustments for quarters that were not actually audited.
n. Item 58. Overreported Contributions. Enter the total amount of overreported
contributions discovered as a result of quarters audited in item 48. Do not include
amounts resulting from adjustments for quarters that were not actually audited.
Note: Amounts reported in items 53 through 58 must represent total amounts
discovered as underreported and overreported for all audits without regard to the
net effect for each individual audit.
Example: The following audit differences were discovered in Audit A:
Wages/Contributions
Total Wages
Taxable Wages
Contributions
Underreported
$
850,000
$
500,000
$
25,000
Section II-3-20
10/2018
Overreported
Net
$ 1,000,000 $ 150,000 / Over
$
50,000 $450,000 / Under
$
10,000 $ 15,000 / Under
UI REPORT HANDBOOK NO.401
ETA 581 - CONTRIBUTION OPERATIONS
To report audit differences from audit A on ETA 581, $850,000 should be included
in item 53, $500,000 in item 54, $25,000 in item 55, $1,000,000 in item 56, $50,000
in item 57 and $10,000 in item 58. The net differences for audit A are not to be
included on the ETA 581.
7. SUTA Dumping. Line 503 shows unemployment experience transfer determinations
(mandatory or prohibited) and resulting changes in contributions due that were
identified by a state’s SUTA dumping investigations. A state investigates employers
to ensure that unemployment experience was transferred as required by law, or not
transferred when prohibited by law, so that higher rates of contributions are not
avoided through the transfer or acquisition of a business. The unemployment
experience transfer determinations follow employer attempts to manipulate
experience rating systems for the purpose of obtaining a lower rate of contributions,
or the state’s own failures to apply its law regarding unemployment experience
transfers properly.
a. Item 59. Number of Mandatory Transfers. Enter the number of mandatory
transfers that were the result of SUTA dumping investigations and were entered on
the state’s system during the report quarter. Count all employers who inherited
unemployment experience, in full or in part. Include all mandatory transfers even
if the transfers did not result in changes to previously assigned contribution rates.
Note: If a state inactivated/terminated employer accounts under “continuity of
control” provisions in state law as a result of SUTA dumping investigations,
include those employers as mandatory transfers, (i.e., count the
inactivated/terminated accounts).
Do not include mandatory transfers identified in the normal process of making
regular status determinations that resulted in the establishment of new accounts for
successor employers, as well as those employers who already had an existing
account and acquired all or part of the business of another employer with an existing
account. The process of making regular status determinations normally begins with
information received from employers and other sources outside of the state
unemployment insurance agency.
b. Item 60. Number of Prohibited Transfers. Enter the number of prohibited transfers
that were the result of SUTA dumping investigations and were entered on the state’s
system during the report quarter. Count all employers who were prohibited from
inheriting unemployment experience, in full or part. Count all prohibited transfers
even if previously assigned contribution rates were not changed.
c. Item 61. Total Net Contributions Due. Enter the total amount of contributions due,
less the amount of contributions overpaid, that were the result of changes to
contribution rates during the report quarter due to mandatory and prohibited
Section II-3-21
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ETA 581 - CONTRIBUTION OPERATIONS
transfers reported in items 59 or 60.
Net contributions due is the difference between contributions due on taxable wages
before rates were changed and contributions due on those taxable wages after the
rates were changed. Taxable wages include actual taxable wages reported by
employers and estimated taxable wages for legally enforceable contributions due.
Compute differences on contributions due on taxable wages, whether or not
contributions have been paid.
Do not include net contributions due on taxable wages reported or estimated after
the report quarter in which rates were changed, even if the contributions due were
affected by rate changes due to mandatory or prohibited transfers.
Example: Net Contributions Due for One Employer.
For the report quarter ending December 31, 2017 – Assumes that annual rates for
CY 2016 and CY 2017 are changed in the fourth quarter of 2017, Also assumes
that the CY 2016 rate is decreased and the CY 2017 rate is increased from their
original rates;
Section II-3-22
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ETA 581 - CONTRIBUTION OPERATIONS
Year/Quarter
2016/q1
2016/q2
2016/q3
2016/q4
Totals for 2016
2017/q1
2017/q2
2017/q3
2017/q4
Totals for 2017
Contributions Due
at Old Rate
$
8,875
$
6,300
$
4,985
$
3,000
$
23,160
$
15,800
$
13,730
Delinquent when
rate changed
Not due when rate
changed
$
29,530
Contributions Due
at New Rate
$
8,300
$
6,100
$
4,860
$
2,900
$
22,160
$
19,550
$
15,980
Delinquent when
rate changed
Not due when rate
changed
$
35,530
Summary:
Credits on 2016 quarters:
Contributions due on first two quarters of 2017
Total Net Contributions Due included on ETA 581 Report
Difference
$
(575)
$
(200)
$
(125)
$
(100)
$ (1,000)
$
3,750
$
2,250
Not
Included
Not
Included
$
6,000
$ (1,000)
$
6,000
$
5,000
(Note: Net contributions due on the third and fourth quarters of 2017 are excluded
since taxable wages were not reported before December 31, 2017. Assumes
employer will pay contributions on each quarter at the new contribution rate
without adjustments.)
Example: Total Net Contributions Due for All Employers.
For the report quarter ending December 31, 2017– Rates changed in the fourth
quarter of 2017;
Contributions due on all quarters for which rates were changed
Credits on all quarters for which rates were changed
Total net contributions due reported on ETA 581 Report
$ 500,000
$(100,000)
$ 400,000
8. Other Tax Avoidance Activities. Line 504 shows unemployment experience transfer
determinations (mandatory or prohibited) and resulting changes in contributions due
that were identified by state initiated investigations that do not meet the Federal
definition of SUTA dumping. A state investigates employers to ensure that
unemployment experience was transferred as required by law, or not transferred
when prohibited by law, so that higher rates of contributions are not avoided through
the transfer or acquisition of a business. The unemployment experience transfer
determinations follow employer attempts to manipulate experience rating systems for
the purpose of obtaining a lower rate of contributions, or the state’s own failures to
apply its law regarding unemployment experience transfers properly. The data
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reported on Line 504 is a subset of employers reported on Line 301.
Item 62. Number of Mandatory Transfers. Enter the number of mandatory transfers
that were the result of subsequent status investigations and were entered on the state’s
system during the report quarter. Count all employers who inherited unemployment
experience, in full or in part. Include all mandatory transfers even if the transfers did
not result in changes to previously assigned contribution rates.
Note: If a state inactivated/terminated employer accounts under “continuity of
control” provisions in state law as a result of SUTA avoidance investigations, include
those employers as mandatory transfers, (i.e., count the inactivated/terminated
accounts).
Do not include mandatory transfers identified in the normal process of making regular
status determinations that resulted in the establishment of new accounts for successor
employers, as well as those employers who already had an existing account and
acquired all or part of the business of another employer with an existing account. The
process of making regular status determinations normally begins with information
received from employers and other sources outside of the state unemployment
insurance agency.
Item 63. Number of Prohibited Transfers. Enter the number of prohibited transfers
that were the result of SUTA avoidance investigations and were entered on the state’s
system during the report quarter. Count all employers who were prohibited from
inheriting unemployment experience, in full or part. Count all prohibited transfers
even if previously assigned contribution rates were not changed.
Item 64. Total Net Contributions Due. Enter the total amount of contributions due,
less the amount of contributions overpaid, that were the result of changes to
contribution rates during the report quarter due to mandatory and prohibited transfers
reported in items 62 or 63.
Net contributions due is the difference between contributions due on taxable wages
before rates were changed and contributions due on those taxable wages after the
rates were changed. Taxable wages include actual taxable wages reported by
employers and estimated taxable wages for legally enforceable contributions due.
Compute differences on contributions due on taxable wages, whether or not
contributions have been paid.
Do not include net contributions due on taxable wages reported or estimated after the
report quarter in which rates were changed, even if the contributions due were
affected by rate changes due to mandatory or prohibited transfers.
Example: Net Contributions Due for One Employer.
For the report quarter ending December 31, 2017 – Assumes that annual rates for
Section II-3-24
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CY 2016 and CY 2017 are changed in the fourth quarter of 2017, Also assumes that
the CY 2016 rate is decreased and the CY 2017 rate is increased from their original
rates;
Year/Quarter
2016/q1
2016/q2
2016/q3
2016/q4
Totals for 2016
2017/q1
2017/q2
2017/q3
2017/q4
Totals for 2017
Contributions
Due at Old Rate
$
8,875
$
6,300
$
4,985
$
3,000
$
23,160
$
15,800
$
13,730
Delinquent when
rate changed
Not due when rate
changed
$
29,530
Contributions
Due at New Rate
$
8,300
$
6,100
$
4,860
$
2,900
$
22,160
$
19,550
$
15,980
Delinquent when
rate changed
Not due when rate
changed
$
35,530
Summary:
Credits on 2016 quarters:
Contributions due on first two quarters of 2017
Total Net Contributions Due included on ETA 581 Report
Difference
$
(575)
$
(200)
$
(125)
$
(100)
$ (1,000)
$
3,750
$
2,250
Not
Included
Not
Included
$
6,000
$ (1,000)
$
6,000
$
5,000
(Note: Net contributions due on the third and fourth quarters of 2017 are excluded
since taxable wages were not reported before December 31, 2017. Assumes employer
will pay contributions on each quarter at the new contribution rate without
adjustments.)
Example: Total Net Contributions Due for All Employers.
For the report quarter ending December 31, 2017 – Rates changed in the fourth
quarter of 2017;
Contributions due on all quarters for which rates were changed:
Credits on all quarters for which rates were changed:
Total net contributions due reported on ETA 581 Report:
$ 500,000
$ (100,000)
$ 400,000
9.Comments. Four lines are available on the electronic submittal system for comments.
Comments are appropriate under the following circumstances:
a. Administrative Factors Affecting Data Reported. Describe any administrative
factors, such as rules and regulations, which may affect the information reported in
Section II-3-25
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such a way that it lacks comparability with data submitted on prior reports or on
current reports submitted by the state agency.
b. Legal Factors Affecting Data Reported. Describe any legal factors, such as new
laws or amendments to the state unemployment compensation law, which may
affect the information reported in such a way that it lacks comparability with data
submitted on prior reports or on current reports submitted by other state agencies.
c. Economic Factors Affecting Data Reported. Describe any economic factors which
substantially affect the data reported by increasing or reducing the number of status
determinations, subject employers, field audits, and amount of receivables in such
a way that the conditions will be reflected in any of the tabulations prepared.
Section II-3-26
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| File Type | application/pdf |
| File Title | 218 instructions |
| Author | Quynh Pham |
| File Modified | 2021-01-11 |
| File Created | 2019-02-12 |