Fill a Valid Ga 4 New York Template

Guide to Using Ga 4 New York

When it comes to the administrative responsibilities inherent in running a municipal self-insurance program, submitting the Quarterly Unified Employer Assessment Municipal Self-Insurers Remittance Form, known as GA-4, is a critical task. This form ensures that the appropriate assessments are made based on the payroll and classification of various employees within New York State's jurisdiction. It's designed to aggregate financial data for school districts and other municipal employees, thus simplifying the submission process. Following a step-by-step approach to fill out this form accurately helps in maintaining compliance with the Workers' Compensation Board's requirements and avoids potential financial penalties. Below is a guided process for completing the form and subsequent steps for its submission.

1. Municipal Self-Insurer Information:
• Enter the WCB Identification Number or "W Number" provided upon approval to self-insure.
• Provide the full legal Name of the Municipal Self-Insured Employer as approved for self-insurance.
• Include the Federal Employer Identification Number (FEIN) of the municipal self-insurer.
• Fill in the complete mailing address, ensuring it's the address used for all related correspondence.
2. Reporting Period:
• Indicate the Calendar Year for the report.
• Specify the Quarter Ending date to which this report pertains.
3. Basis for Assessment:
• Identify the payroll categories being reported, either as school district employees or other municipal employees.
• Record the Total Quarterly Payroll for each category.
• Calculate the Loss Cost by applying the provided rates per hundred dollars of payroll, split by the relevant categories.
• Sum the Payroll and calculate the Total Loss Cost, following the instructions on the form.
• Determine the Total Assessment Due by applying the assessment rate to the Total Loss Cost.
4. Certification:
• The form must be signed by an authorized individual, certifying the accuracy and completeness of the information.
• Include the signer's title, type or print their name, date, and provide a contact phone number.
5. Submission:
• Email the completed form to WCBFinanceOffice@wcb.ny.gov.
• Mail the original signed form along with the check, payable to the Chair, NYS Workers' Compensation Board, to the specified address. Ensure that the W Number and applicable quarter are noted on the check for proper allocation of payment.

After submitting the GA-4 form, employers should prepare for possible audits by maintaining accurate and detailed records. Compliance with reporting requirements supports effective management of the municipal self-insurance program and contributes to the overall stability of New York's workers' compensation system. Timely and accurate submissions reflect the employer's commitment to upholding the standards and responsibilities of self-insurance under state regulations.

FAQs about the GA-4 New York Form

1. What is the purpose of the GA-4 New York Form?

   The GA-4 New York Form, officially known as the Quarterly Unified Employer Assessment Municipal Self-Insurers Remittance Form, is designed for use by municipal self-insured employers in New York State. Its primary purpose is to report and remit the unified employer assessment for workers’ compensation based on the payroll and loss costs for a specific quarter. This assists in the accurate calculation and funding of the administration of the workers' compensation system for self-insured municipalities.

2. Who needs to submit the GA-4 Form?

   This form must be completed and submitted by every active municipal self-insured employer in New York State. It specifically caters to those entities that have been approved by the State to self-insure their workers' compensation liabilities. These include individual municipalities, school districts, and certain groups or county plans, all of which must report their payroll and associated costs quarterly.

3. How often must the GA-4 Form be submitted?

   The GA-4 Form is required to be completed and submitted on a quarterly basis. Municipal self-insured employers are expected to report and remit their assessments within thirty days after the end of each quarter. This ensures timely and accurate reporting in compliance with New York's workers’ compensation laws.

4. What information is required on the GA-4 Form?

   Several key pieces of information must be accurately reported on the GA-4 Form, including:

   • The WCB Identification Number or 'W Number' assigned to the municipal self-insurer.
   • The full legal name and mailing address of the municipal self-insured employer.
   • The Federal Employer Identification Number (FEIN) of the self-insurer.
   • Total quarterly payroll for municipal employers, broken down by school districts and all other municipal employees.
   • Payroll not subject to assessment, if applicable.
   • Total payroll, loss cost per $100 of payroll, and the calculated total assessment due based on the current assessment rate.

   Additionally, employers are required to certify the accuracy and completeness of the information provided, including any applicable addendums.

5. Where should the GA-4 Form and corresponding payment be submitted?

   The completed GA-4 Form, along with the corresponding payment, should be submitted to the New York State Workers’ Compensation Board. Employers have the option to submit the form via email to WCBFinanceOffice@wcb.ny.gov and mail the check to the specific address listed on the form: New York State Workers’ Compensation Board, 328 State Street, Finance Unit, Room 331, Schenectady, NY 12305-2318. This dual submission process ensures that both the report and payment are properly recorded and accounted for by the board.

Filling out the GA-4 New York form, which is a necessary quarterly procedure for municipal self-insurers in the state of New York, can be complex. There are common mistakes that people often make during this process. Recognizing and avoiding these pitfalls can ensure compliance and prevent the consequences of inaccurate reporting.

1. Not using the correct identifier for the municipal self-insurer, specifically the WCB Identification Number or "W Number." This is a unique identifier assigned when approved to self-insure and is critical for correctly associating the remittance with the right entity.
2. Failing to include the Federal Employer Identification Number (FEIN) for each municipal self-insured employer and additional employers covered under the W number. This omission can lead to processing delays or errors in assessment.
3. Incorrectly reporting the mailing address can lead to misrouted or lost correspondence. It is essential to provide the full and accurate mailing address for all communications related to the unified assessment.
4. Errors in reporting the payroll for school districts and other municipal employers separately. The form requires breaking out payroll between these two categories.
5. Miscalculating the total payroll and excluded payroll not subject to assessment. It’s important to correctly determine and report these figures to ensure the correct assessment amount.
6. Not properly applying the annual loss cost rates to the reported payroll. The total loss cost is calculated by multiplying the payroll by the loss cost shown and dividing by $100, which some may incorrectly compute.
7. Inaccurate calculation of the total assessment due. The assessment rate established by the Chair is applied to the total loss cost, a calculation that must be performed precisely.
8. Omitting signatures and date on the certification part of the form. This section certifies that the information provided is accurate and complete, which is necessary for processing.
9. Failure to submit the form and corresponding payment within thirty days of the end of the quarter. Late submissions can result in penalties or interest charges.
10. Not including the required W Number and applicable quarter on the payment check, which can lead to issues in correctly applying the payment to the municipal self-insurer’s account.

By paying close attention to these details, municipal self-insurers can submit their GA-4 forms accurately and timely, thereby meeting their regulatory obligations under the New York State Workers' Compensation Board rules. Understanding and avoiding these common mistakes is essential for ensuring a smooth and compliant reporting process.

The accurate and timely completion of the Quarterly Unified Employer Assessment Municipal Self-Insurers Remittance Form (GA-4) is essential for municipal self-insurers in New York State. The form ensures that self-insured municipalities comply with workers' compensation regulations, determining their financial obligations based on payroll and loss data. Alongside the GA-4 form, there are several other documents that often go hand-in-hand with the completion and submission process. These documents play a crucial role in making sure that all data submitted is accurate and in full compliance with state regulations.

• Quarterly Unified Employer Assessment Municipal Self-Insurers Remittance Form - Payroll by FEIN Addendum (GA-4.1): This addendum is required when multiple employers are consolidated under a single W number for self-insurance purposes. It provides detailed payroll information for each employer, ensuring accurate assessment across different entities within the same municipal self-insured group.
• Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (NYS-45): This comprehensive document is pivotal for comparison and reconciliation purposes. It documents the total remuneration paid over the quarter, which should align with the figures reported on the GA-4 form, barring any exclusions or discrepancies that need to be addressed.
• Certification of Payroll (where applicable): For the purpose of verification and audit, municipal self-insurers may be asked to provide a certified payroll report. This report substantiates the payroll figures reported on the GA-4 and addendums, ensuring that the basis for assessment is accurate and transparent.
• Letter of Good Faith Effort (if necessary): In instances where a municipal self-insurer encounters discrepancies or needs to report adjustments post-submission, a letter detailing the efforts made to ensure accurate reporting could be required. This document supports amendments and clarifies any anomalies between reported figures and the actual financial obligations of the municipality.

Together, these documents constitute a comprehensive suite of paperwork necessary for the thorough and compliant reporting of self-insured municipal employer assessments in New York. Properly completed, they facilitate a smoother process for both the employer and the Newosuppliedrk State Workers' Compensation Board, ensuring that assessments are correct and reflect the true financial obligations based on the activities of the municipality.

The GA-4 New York form, concerning the Quarterly Unified Employer Assessment for Municipal Self-Insurers, bears a resemblance to the Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (NYS-45). Both documents require the employer to report total remuneration paid during the quarter. Like the GA-4, the NYS-45 carries significant legal requirements for accurate and timely submission. The key similarity lies in their usage of payroll data to calculate obligations owed to a New York State authority, underscoring the shared objective of ensuring compliance based on payroll figures.

Similarly, the Quarterly Federal Tax Return (Form 941) shares aspects with the GA-4 form. Form 941 is used by employers to report income taxes, Social Security tax, or Medicare tax withheld from employees' paychecks, and it also reports the employer's share of Social Security or Medicare tax. The resemblance to the GA-4 lies in the fundamental requirement to report payroll and related financial obligations on a quarterly basis, though the GA-4 is targeted at municipal self-insurers' specific assessments. Both forms are pivotal in fulfilling financial reporting responsibilities to governmental agencies.

Another comparable document is the Workers' Compensation Payroll Report, which is often used by employers to report their payroll to the workers' compensation insurance carrier or state agency. This report determines the premium the employer owes for workers' compensation insurance. Like the GA-4, it aligns payroll with a specific cost or rate—in this case, the loss cost per hundred dollars of payroll—used to calculate a monetary obligation. These reports assure that the premiums or assessments are proportional to the risk or financial basis (payroll) they cover.

The Employment Development Department (EDD) Quarterly Contribution Return and Report of Wages (DE 9) in California serves a similar function to what the GA-4 form does in New York. The DE 9 form requires employers to report quarterly wages and contributions for Unemployment Insurance, State Disability Insurance, and Employment Training Tax. While serving different state purposes and covering different types of insurance and benefits, both the GA-4 and DE 9 emphasize the importance of accurate wage reporting as a basis for assessing employers' financial obligations to state-administered programs.

When completing the GA-4 New York form, a meticulous approach is essential for ensuring accuracy and compliance. To facilitate a smoother process, here is a list of eight dos and don'ts:

• Do ensure that all information is accurate and complete before submission. Accuracy is critical, as this information directly impacts the financial and legal standing of the municipal self-insurer.
• Do include the "W Number" assigned to the municipal self-insurer, as this serves as a unique identifier for the organization within the system.
• Do report the Federal Employer Identification Number (FEIN) for the municipal self-insurer and any additional municipal employers covered under the same "W Number".
• Do complete and submit the form within thirty days of the end of the quarter to avoid potential penalties for late submission.
• Don’t overlook the need to provide detailed payroll information, as it directly affects the basis for assessment. Ensure that all payroll data is broken out as required for accurate assessment calculations.
• Don’t exclude the payroll by FEIN Addendum (GA-4.1) if there are additional municipal employers covered under the "W Number". This addendum is crucial for a comprehensive assessment.
• Don’t forget to sign and certify the form. The certification section is a declaration of the truthfulness and completeness of the submitted information. Neglecting to sign could invalidate the submission.
• Don’t hesitate to reach out to WCBFinanceOffice@wcb.ny.gov with questions regarding the form or the submission process. The guidance provided could prevent costly mistakes and ensure compliance.

By adhering to these guidelines, municipal self-insurers can navigate the complexities of the GA-4 New York form with greater confidence and efficiency, securing their compliance with state requirements.

Understanding the Quarterly Unified Employer Assessment Municipal Self-Insurers Remittance Form, commonly referred to as GA-4 in New York, can often be challenging due to prevalent misconceptions. Clarifying these misunderstandings is crucial for ensuring accurate completion and submission of the form.

• Only applicable to certain municipal employers: A common misconception is that the GA-4 form is only relevant to a few municipal employers. In reality, any active municipal self-insured employer must complete it quarterly, including those covered under county plans or municipal groups.

• Submission requirements: Many believe the form and payment can be submitted at any time. However, both must be submitted within thirty days of the end of the reporting quarter to remain in compliance.

• FEIN Addendum (GA-4.1) is optional: It’s commonly mistaken that the GA-4.1 addendum is an optional additional document. In fact, it is required when more than one employer is approved to self-insure under the same W number on a consolidated basis.

• Reporting payroll by class codes is unnecessary: There's a misunderstanding that specific payroll class codes do not need to be reported. Conversely, the payroll by class code must be reported for all municipal employers, including school districts and other municipal employers, and it directly impacts the assessment calculations.

• Blended rate simplifies reporting: Some think that because a blended rate for municipal payroll is used, detailed reporting isn't required. However, payroll must still be accurately broken out and reported between school districts and all other municipal employers to calculate the correct assessment.

• Excluded payroll isn't important: Another misconception is that excluded payroll does not significantly impact the form. Excluded payroll, when applicable, must be accurately reported as it affects the total assessment calculation.

• Reconciliation with NYS-45 isn't necessary: Some employers believe that if there are discrepancies between the total quarterly payroll reported on GA-4 and the NYS-45 form, further action isn't required. In fact, reconciliation must be provided if there are differences, ensuring accuracy in reporting.

• Interest and penalties are rare: Lastly, there's an incorrect assumption that underpayments of assessments rarely result in interest charges or penalties. The truth is, underpayments can lead to interest at a rate of 9% per annum, and an additional penalty of up to 20% if it’s determined the underreporting was known or should have been known.

Dispelling these misconceptions about the GA-4 form is essential for municipal self-insurers in New York to ensure compliance and avoid unnecessary penalties. Accurate and timely submission supports the integrity of the workers' compensation system and ensures proper assessments are made for the benefit of all stakeholders.

Filling out and using the GA-4 New York form is a quarterly requirement for municipal self-insured employers in New York State. This task aligns with the state's efforts to manage workers' compensation effectively. Understanding the key takeaways about this form can simplify compliance, reduce errors, and avoid penalties for these employers. Here are four vital points to consider:

• The GA-4 form must be submitted within thirty days of the quarter's end, ensuring that municipal self-insurers remain compliant with the New York State Workers' Compensation Board's timelines. This prompt submission helps avoid late fees or potential complications with the self-insured status of the municipality.
• Alongside the GA-4 form, if a municipal self-insurer covers additional employers under its W number, the GA-4.1 Payroll by FEIN Addendum is also required. This addendum addresses the need to report payroll details specifically for those additional covered employers, providing a clear and organized way to manage and assess payroll information across different entities.
• Questions or uncertainties regarding the form or the submission process should be directed to WCBFinanceOffice@wcb.ny.gov. By reaching out to this email address, employers can receive guidance and clarification, which helps in submitting accurate and complete information, thus reducing the chance of errors or misreporting.
• Calculating the total assessment due involves determining the total loss cost by multiplying the payroll by the loss cost shown on the form and dividing by $100, then applying the assessment rate established by the chair pursuant to WCL Section 151. This calculation is crucial as it determines the financial contribution required from the municipal self-insurer for the relevant quarter.

It's important for municipal self-insured employers to maintain accuracy and diligence in completing and submitting the GA-4 and, when applicable, the GA-4.1 forms. Doing so not only satisfies legal and regulatory requirements but also plays a part in the broader effort to ensure fair and consistent workers' compensation coverage. Keeping abreast of submission deadlines, accurately calculating payable assessments, and engaging with the Workers' Compensation Board for any inquiries or clarifications are integral practices for these entities.