Section 25-4-50 Accrual; time and manner of payment by employers. Contributions or payments in lieu of contributions shall accrue and become payable by each employer subject to this chapter. Contributions or payments in lieu of contributions shall accrue and become payable by any new employer on and after the date on which he becomes newly […]
Section 25-4-51 Rates of contributions, etc., by employers. (a) Contributions. Except as hereinafter provided and subject to the provisions of Section 25-4-54, every employer shall pay contributions, or payments in lieu of contributions, equal to the percentages of wages payable or paid as hereinafter set out, with respect to employment by him. (1) With respect […]
Section 25-4-52 Contributions by employees. (a) For each calendar year ending prior to January 1, 1986, contributions by employees shall be as was provided by this section prior to that date. (b) Repealed by Acts 1989, No. 89-405, §2. (Acts 1939, No. 497, p. 721; Code 1940, T. 26, §202; Acts 1953, No. 864, p. […]
Section 25-4-53 Withholding of employee contributions. For calendar years ending prior to January 1, 1986, employee contributions, the withholding of such contributions, and the penalty for an employer’s failure to withhold and violations of trust shall be as was provided by this section prior to such date. (Acts 1939, No. 497, p. 721; Code 1940, […]
Section 25-4-54 Contribution rates for employers subject to benefit charges; determination of individual benefit charges. (a) Determination of contribution rates. (1) For the 12-month period beginning on January 1 of each year which begins after December 31, 1996, any employer whose experience rating account has been subject to benefit charges throughout at least the fiscal […]
Section 25-4-55 Payment of interest on moneys advanced by federal government – Contributory employer’s assessment; method of determining amount; procedures. In addition to all other contributions required to be paid by the provisions of Sections 25-4-51 and 25-4-54, when the Unemployment Compensation Trust Fund of this state has received advances from the federal government under […]
Section 25-4-56 Payment of interest on moneys advanced by federal government – Creation of Special Interest Payment Fund; deposits; administration; disposition. There is hereby created a special fund, to be known as the “Special Interest Payment Fund,” into which shall be deposited all moneys collected under the provisions of Section 25-4-55. All moneys in the […]
Section 25-4-57 Payment of interest on moneys advanced by federal government – Assessment to discontinue when all interest paid; payment of interest on money advanced after previously borrowed funds repaid. Payment of any assessment as provided under Section 25-4-55 shall be discontinued for the calendar year next following the calendar year during which all interest […]
Section 25-4-58 Payment of interest on moneys advanced by federal government – Disposition of moneys in fund when assessment discontinued. When payment of assessments have been discontinued under the provisions of Section 25-4-57, and all obligations of the secretary for interest on advances have been met, all remaining moneys in the Special Interest Payment Fund […]
Section 25-4-59 Procedures exclusive. The procedures provided for in this article and Article 7, commencing with Section 25-4-130, for the making of determinations with respect to contribution rates and payments, and for appealing from such determinations, shall be exclusive. (Act 2021-6, §2.)
