23-721. Work records kept by employing unit; inspection by commission Each employing unit shall keep true and accurate work records for such periods of time and containing such information as the commission prescribes. Such records shall be open to inspection and may be copied by the commission or its authorized representatives at any reasonable time […]
23-722. Reports of employing unit; information confidential; report of banking institution; disclosure of information; violation; classification A. The department, the appeals board or an appeal tribunal may require from an employing unit sworn or unsworn reports with respect to persons employed by it which it deems necessary for the effective administration of this chapter. Information […]
23-722.01. Employer reporting; exceptions; retention of records; unauthorized disclosure; civil penalty; new hire directory; definitions A. Subject to the requirements of subsection E, the department of economic security shall implement a program to require all employers doing business in this state to report the following to the department of economic security: 1. The hiring of […]
23-722.02. Employer request; employee disclosure; violation; classification; requirements A. After an employee is hired, is rehired or returns from an unpaid leave of absence, the employer shall request that the employee disclose whether the employee is subject to a wage assignment order to provide child support. B. The employer shall not discriminate against, refuse to […]
23-722.03. Memorandum of understanding; retention; use; definition A. The department shall enter into a memorandum of understanding with the office of economic opportunity to establish workforce data stewardship pursuant to section 41-5403 to support the evaluation of workforce and education programs and the development of labor market information. B. The department of economic security, the […]
23-722.04. Unemployment insurance information; disclosure; violation; classification A. The department or the office of economic opportunity may disclose unemployment insurance information to the following entities: 1. Any federal, state or local governmental agency in the investigation of fraud relating to public programs or the misuse of public monies. 2. Divisions of the department, including the […]
23-723. Penalties for failure to file timely or complete contribution and wage reports A. An employing unit which fails to file on or before the due date prescribed by department regulation a quarterly contribution and wage report required by the department in the administration of this chapter, shall pay to the department for each such […]
23-724. Liability determinations; review; finality A. If the department makes a determination, which determination shall be made either on the motion of the department or on application of an employing unit, that an employing unit constitutes an employer as defined in section 23-613 or that services performed for or in connection with the business of […]
23-725. Employer coverage; termination; election of coverage A. Except as provided in subsections D and E of this section, an employing unit that is or becomes an employer subject to the provisions of this chapter within any calendar year shall be deemed an employer during the whole of the calendar year. B. Except as otherwise […]
23-726. Contributions; voluntary payment A. Contributions shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages for employment. The contributions shall become due and be paid by each employer to the commission for the fund in accordance with such regulations […]
23-727. Credits and charges to employer accounts A. The commission shall maintain a separate account for each employer and shall credit the account with all contributions and payments in lieu of contributions paid by the employer and shall charge the account with all benefits chargeable to it. B. Nothing in this chapter shall be construed […]
23-728. Standard rate of contribution The standard rate of contributions payable by each employer for calendar year 1985 and each year thereafter shall be five and four-tenths per cent of the wages paid by the employer during each calendar year.
23-729. Change from the standard contribution rate If an employer’s account has been chargeable with benefits throughout the twelve consecutive calendar month period ending on June 30 of the preceding calendar year, the employer shall have a rate computed in accordance with section 23-730. If the employer’s account has not been chargeable with benefits for […]
23-730. Variation and adjustment of contribution rates For calendar year 1985 and each calendar year thereafter, variations from the standard rate of contribution shall be determined in accordance with the following requirements: 1. If the total of all an employer’s contributions, paid on or before July 31 of the preceding calendar year with respect to […]
23-731. Classification of employers by benefit experience to determine contribution rates; rate when report unavailable The commission, for each calendar year, shall classify employers in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts, with a view to fixing such contribution rates as will reflect […]
23-732. Annual notice to employer of contribution rate; procedure for review and redetermination; quarterly notification; notification by electronic means A. The department shall promptly notify each employer of the employer’s rate of contributions as determined for any calendar year. The determination shall become conclusive and binding on the employer unless, within fifteen days after the […]
23-733. Transfer of employer experience rating accounts to successor employer; liability of successor A. When any employing unit in any manner succeeds to or acquires the organization, trade or business, or substantially all of the assets thereof, excepting any assets retained by such employer incident to the liquidation of his obligations, whether or not such […]
23-733.01. Assignments of rates; transfers of experience; violation; civil penalty; definitions A. If an employer transfers the employer’s trade or business or a portion of the trade or business to another employer and at the time of the transfer there is substantially common ownership, management or control between the two employers, the unemployment experience that […]
23-734. Agreement by employee to pay employer contribution void No agreement by an individual in the employ of any person or concern to pay all or a portion of an employer’s contributions or payments in lieu of contributions required under this chapter from the employer shall be valid.
23-735. Requiring or accepting payments from wages to finance employer’s contribution; waiver of rights of employee; violation; classification A. No employer shall directly or indirectly make, require or accept a deduction from wages to finance the employer’s contributions or payments in lieu of contributions required from him, or require or accept a waiver of any […]
