16VAC30-100-30: Annual reporting

A. Each PEO shall file annually with the commission its report of all client companies and related insurance information required by § 65.2-803.1 B of the Code of Virginia on a form and in a manner prescribed and furnished by the commission. This report shall include the PEO's payroll used in calculating the assessment in 16VAC30-100-70.

B. This report shall be filed by 5 p.m., Eastern Standard Time, on January 31.

C. Failure by a PEO to file the report referenced in subsection A of this section by the deadline in subsection B shall subject the PEO to the penalties provided in §§ 65.2-803.1 H and 65.2-902 of the Code of Virginia.