11 code 121 reverse change check
Reverse Code Change Check - Code 121
This edit looks for code changes that actually reverse an earlier code change. For some States this can be a prevalent problem, with construction worksites that vacillate between two counties or establishments that waiver between two industrial classifications. In other cases, there may be a problem in the codes found on the U-I Tax File. Obsolete codes could be brought in during first quarter, replacing recently updated values. These would need to be caught so they can be corrected, with notification passed on to the U-I section. Master accounts are exempt from this edit, however, since they can be reassigned from one industry to another every quarter, according to the distribution of employment among various industry codes shown among the worksites.
The edit checks a newly changed code to see if it matches any older codes found during the past year. If so, it is flagged as an exception. However, like edit 120, just described, the AME level must be at least as high as the economic code change cutoff (PK009) to consider the account for flagging. The hope is that the continual reversal of code assignments will be curtailed when their frequent oscillations are being flagged. These checks apply to the county, ownership, NAICS, and sub-county township code changes. SIC changes were discontinued in 2001 when NAICS took SIC’s place.
Note: Master accounts are exempt from this edit, because they represent a conglomerate of worksite-level activity. It is possible for code changes to be reversed at the master level when all is said and done.
Job 028S has an insufficient number of back quarters available for a proper determination of this edit. Therefore, Code 121 is not conducted for any quarters earlier than the most recent three quarters (future, current, and the immediate prior quarter). This avoids the potential for flagging a large number of employers for suspected code change reversals that never occurred. If one of the older quarters is edited and shows a county code of ‘003’, but the quarter just before that shows county ‘001’, the newer quarters, laid out as though they preceded the edited quarter, would again show the ‘003’ county code, which would be surmised to be a return to an older code. This avoids numerous messes in these old-quarter edits. BLS classification: B.1.7. EXPO “G” code: B121.
Related Links
