REPORTING - DUAL EMPLOYMENT Cal. Code Regs, tit. 8, §§ 342(a), 342(d) (2011) - Employer and an independent, separate business entity agreed that the separate entity would carry out injury reporting. Therefore, pursuant to §342(d), the separate entity was acting on behalf of Employer, which was not required to submit an additional injury report to the Division. However, because the separate entity, acting on behalf of Employer, submitted a late report, Employer violated §342(a).