12 type coverage toc code
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Type of Coverage (ToC) Code (IMTQ-TYPE-COV(1))
The type of coverage code for the current quarter (an extension of what was once the BLS "reimbursable code") is a 1-byte field at position 708. The possible values are:
- 0 = Experience-rated taxable account
- 1 = Reimbursable account
- 2 = Experience-rated account with employee contributions3
- 3 = Reimbursable account with employee contributions
- 8 = Non-subject (non-covered) account
- 9 = Federal government account
If the type of coverage code is unknown, or if no change is enacted, it should be set to low-values. New accounts without type-of-coverage specification will be set to a default value of '0', except for Federal accounts, which will be set to '9'. States that use employee contributions will use a '2' default in place of the '0' coverage type.
3 Employee contributions are a very rare occurrence. No States are currently known to utilize employee contributions; therefore, a type-coverage code of ‘2’ or ‘3’, though valid, should be thoroughly confirmed.
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