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        <title>ED40 (Contract and Position)</title>
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        <description>ED40 (Contract and Position)

The ED40 record is used to report an employee's new employment and position records. This record reports contract and position information on each employee before the start of employment and before the submittal of regular payroll contributions for the first time. The report submittal differs for July, August, and September, as shown below:</description>
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