§ 11-10-710. Transfer of experience
(a) (1) Unless otherwise provided in § 11-10-723, any employing unit that acquires the organization, trade, and all of the places of business and substantially all of the assets of any employer, excepting, in any such case, any assets retained by the employer incident to the liquidation of the employer’s obligations, whether or not the […]
§ 11-10-711. Temporary closing of business because of absence in armed forces
(a) Notwithstanding any inconsistent provisions of this chapter, if the Director of the Division of Workforce Services finds that an employer’s business was closed solely because of the entrance of one (1) or more of the owners, officers, partners, or the majority stockholder into the armed forces of the United States or any of its […]
§ 11-10-712. Employer ceasing to pay wages
(a) Whenever an employer has paid no wages for a period of twelve (12) consecutive calendar quarters following the latest calendar quarter that the employer paid wages in employment, the Director of the Division of Workforce Services shall terminate the employer’s experience rating account and shall destroy the records of the account. (b) In the […]
§ 11-10-713. Employees of nonprofit organizations and governmental entities — Definitions
(a) Benefits paid to individuals based on wages paid by any nonprofit organization or government employing unit shall be financed in accordance with this section. (b) As used in this section and § 11-10-714: (1) A “government employing unit” is one for which service in employment as defined in § 11-10-210(a)(2) is performed; (2) A […]
§ 11-10-714. Exception — Reimbursable payments
Notwithstanding any provisions in § 11-10-713, any nonprofit organization, state hospital, state institution of higher education, or group of such employers that, prior to January 1, 1969, paid contributions required by § 11-10-701, and, pursuant to § 11-10-713, elected by March 5, 1971, to make payments in lieu of contributions, shall not be required to […]
§ 11-10-715. Employers’ nonliability
(a) Notwithstanding any other provisions of this chapter, no employer shall be liable for payments in lieu of contributions with respect to extended benefit payments which are wholly reimbursed to the state by the federal government. (b) Notwithstanding any other provision of this or any other section of this chapter, if that portion of § […]
§ 11-10-716. Collection — Interest on past due contributions
(a) (1) If contributions are not paid on the date on which they are due and payable as prescribed by the Director of the Division of Workforce Services, the whole or part thereafter remaining unpaid shall bear interest at the rate of one and one-half percent (1.5%) per month from and after the due date […]
§ 11-10-717. Collection — Failure to pay or report — Penalty — Definition
(a) (1) (A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Director of the Division of Workforce Services. (B) The employer adjudged in default shall pay the costs of the action, including reasonable attorney’s […]
§ 11-10-702. Rate of contributions
Each employer shall pay contributions equal to two and nine-tenths percent (2.9%) of wages paid by the employer with respect to employment, except as may otherwise be prescribed in § 11-10-703.
§ 11-10-703. Future rates — Maintenance of separate accounts
(a) (1) (A) The Director of the Division of Workforce Services shall maintain a separate account for each employer and shall credit the employer’s account with all the contributions paid on the employer’s own behalf except as otherwise provided in §§ 11-10-701 — 11-10-715. (B) However, nothing in this chapter shall be construed to grant […]