288.130.  Employer records — form of report — benefit information — liability determination — final when — extension of time period for cause — reconsideration, when. — 1.  Each employing unit shall keep true and accurate payroll and other related records, containing such information as the division may by regulation prescribe for a period of at least three calendar years after the record was made.  Such records shall be open to inspection and be subject to being copied by authorized representatives of the division at any reasonable time and as often as may be necessary.  Any authorized person engaged in administering this law may require from any employing unit any sworn or unsworn reports, with respect to individuals performing services for it, which are deemed necessary for the effective administration of this law.

  2.  All employers with fifty or more workers shall report quarterly wage information due pursuant to section 288.090 to the division in an electronic format prescribed by the division.  However, for good cause shown, the director may permit an employer with fifty or more workers to report quarterly wage information on a paper form approved by the division.

  3.  Each employer shall post and maintain in places readily accessible to the employer's workers printed statements concerning benefit rights, claims for benefits and such other matters related to the administration of this law as the division may by regulation prescribe.  Each employer shall supply to workers copies of any printed statements relating to claims for benefits when and as the division may by regulation prescribe.  Such printed statements and other materials shall be supplied by the division without cost.

  4.  A deputy shall make an ex parte determination after investigation but without hearing with respect to any matter pertaining to the liability of an employing unit which does not involve a claimant.  The deputy shall promptly notify any interested employing units of each such determination and the reason for it.  The division shall grant a hearing before an appeals tribunal to any employing unit appealing from any such ex parte determination provided an appeal is filed in writing within thirty days following the date of notification or the mailing of such determination to the party's last known address.  In the absence of an appeal any such determination shall become final at the expiration of a thirty-day period.  The deputy may, however, at any time within a year from the date of the deputy's determination, for good cause, reconsider the determination and shall promptly notify all interested employing units of his amended determination and the reason for it.

  5.  The thirty-day period provided in subsection 4 of this section may, for good cause, be extended.