UT HB0396

Subcontractors on public construction projects must provide employee lists, estimated labor hours, and photo identification to general contractors and property owners before beginning work, with documentation retained for three years for audit purposes

Employers seeking "zero estimated exposure" workers' compensation policies must sign a mandatory attestation confirming they have no employees, with a warning that omissions or misrepresentations constitute criminal fraud

Fixed statutory interest rates and penalty amounts under the Employment Security Act are replaced with rates and amounts to be determined by division rulemaking

The Division of Professional Licensing gains authority to make audit recommendations to the State Tax Commission and share subcontractor information for enforcement purposes

Failure to comply with the new subcontractor disclosure requirements constitutes unprofessional conduct, subjecting licensees to potential disciplinary action