12 initial liability date
Initial Liability Date (IMT-INIT-LIAB-DATE)
The initial liability date is an 8-digit field in positions 544 - 551 of the record. It represents the first calendar date for which a firm becomes liable for paying unemployment insurance taxes by being an active employer. The first four digits represent the year. The next two digits are the month. The final two digits are the day of the month. This should only be used to represent the original date of initial liability, rather than a most recent effective date. If an account closes and later reopens, the Reactivation Date (described later) should show the new effective date. A worksite sub-unit should use this field as its initial activation date, which may differ from the master account's date of initial liability.
For a new account, this date should be specified. Reopened accounts should leave this field alone. If a new record does not specify this date, the system interface program will provide a default, using the first date of the earliest quarter with an active status code, whether that active status is directly specified in the record or deduced as a default. If the liability date is unaffected by the transaction, it may be left as low-values.
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