Review Monthly Remittance (ET-1515) submissions before submitting to ETF. Verify:
- 12 months of remittances. Review for consistency and reasonable data.
- No difference in two or more employment categories that offset each other.
- Debit amount for earnings from any monthly remittances with corresponding credit amount for the same month.
- Contributions on earnings calculated and paid for all eligible employees, including new employees.
- No contributions made in error for ineligible employees. Example: Employees initially eligible who end up working fewer than 30 calendar days—did the employer take a credit?
- Contribution amounts made in the appropriate category if employee is eligible in multiple categories.
- Non-reportable lump-sum payments included in contribution calculations.
- Contributions for employees on temporary or total disability (worker's compensation) included in the monthly remittance reports.
- If there terminated employees in the beginning of the year, contributions made on their behalf.
Review Employee Transactions Submissions:
- Verify earnings data for accuracy.
- All enrollments and transactions for newly eligible employees submitted and earnings reported.
- Earnings for employees receiving temporary or total disability (worker's compensation) reported, with actual earnings used (not disability payments.)
- Terminated employee earnings reported at the time of termination.
- If there were terminations and rehires in the same year, previously reported termination hours and earnings included in the annual earnings.
- If there were hours and earnings reported as a result of a leave of absence periodic transaction previously submitted, also included on the annual report.
- Terminations reported in the correct year. (Any payroll lag?)
- If employees enrolled and contributing in more than one category, you reported all or part of the hours and earnings to both categories.
- Previous year's retroactive contract settlements reported in the correct year.
- No duplicate entries.