§383-61 Payment of contributions; wages not included. (a) Contributions with respect to wages for employment shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter. The contributions shall become due and be paid by each employer to the director of labor and industrial relations […]
§383-61.5 Special assessments on employers to pay interest on loans from Secretary of Labor. Whenever the State requests a loan from the Secretary of Labor in accordance with title XII of the Social Security Act to pay expected benefit claims during a specified period of time, the director may assess all employers the amounts that […]
§383-62 Rate of contributions; financing benefits paid to government employees and employees of nonprofit organizations. (a) Except as otherwise provided in this section, each employer shall pay contributions determined in accordance with sections 383-66 and 383-68. Notwithstanding any other provision of this part to the contrary, for the calendar years 1977 and 1978 each employer […]
§383-62.5 Treatment of Indian tribes. (a) Benefits based on service in employment as defined in this section shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject to this chapter. The financing of benefits shall apply in the […]
§383-63 Definitions for experience rating provisions. As used in sections 383-63 to 383-69: “Adequate reserve fund” means an amount that is equal to the amount derived by multiplying the benefit cost rate that is the highest during the ten-year period ending on November 30 of each year by the total remuneration paid by all employers, […]
§383-64 Credits for contributions; destruction of employer accounts and records. (a) The director shall maintain a separate account for each employer and shall credit the employer’s account with all the contributions paid by the employer as of the date of payment. Nothing in this chapter shall be construed to grant any employer or individual in […]
§383-65 Charges and noncharges for benefits. (a) Except as otherwise provided in subsection (b), benefits paid to an individual shall be charged against the accounts of the individual’s base period employers and the amount of benefits so chargeable against each base period employer’s account shall bear the same ratio to the total benefits paid to […]
§383-66 Contribution rates, how determined. (a) The department, for the nine-month period April 1, 1941, to December 31, 1941, and for each calendar year thereafter, except as otherwise provided in this part, shall classify employers in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts […]
§383-67 Reserve ratio. For the calendar year 1970 and for each calendar year thereafter, an employer’s reserve ratio shall be determined by dividing the employer’s most recent reserve balance by the employer’s most recent average annual payroll. The ratio shall be rounded to the nearest ten-thousandths. [L 1941, c 304, §1, pt of subs 21; […]
§383-68 Contribution rate schedules; fund solvency rate schedule; rates based on experience. (a) Before December 31 of each year the fund solvency contribution rate applicable for the following calendar year shall be determined on the basis of the relationship between the most recent current reserve fund and the most recent adequate reserve fund. The fund […]
§383-69 Procedure for rate determination. The department of labor and industrial relations, as soon as is reasonably possible in each period, shall make its classification of employers for the period and notify each employer of the employer’s rate of contributions for the period as determined pursuant to sections 383-63 to 383-69. The determination shall become […]
§383-70 Contributions; levy; returns; assessments. (a) Contributions are hereby levied against employers as provided in this chapter. Except as may be provided to the contrary in accordance with such regulations as the department of labor and industrial relations may prescribe, contributions shall be paid quarterly on or before the last day of the month succeeding […]
§383-71 Collection of delinquent contributions. (a) Civil action. If any employer is in default in the payment of any contributions required to be paid by the employer pursuant to this chapter, the director of labor and industrial relations may, when the amount of the contributions with respect to which the employer is delinquent is determined, […]
§383-72 Priorities under legal dissolutions or distributions. In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this State, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceedings, contributions then or thereafter due shall be paid in full prior […]
§383-73 Penalty for delinquency; remission. (a) A penalty of ten per cent or $100, whichever is greater, shall be added to the amount of all delinquent contributions, as hereafter defined, and any delinquent contribution and penalty remaining unpaid fifteen days after the date of delinquency shall bear interest from the date of delinquency at the […]
§383-74 Appeal; correction of assessment or contributions. Any person aggrieved by any assessment of a contribution or a penalty or contributions assessed pursuant to this chapter, having paid the contribution or penalty, may appeal from the assessment by filing a written notice of appeal with the department within twenty days after the date of mailing […]
§383-75 Compromise. In case there is at any time any dispute with respect to the liability, for any period or periods, of any employing unit or employing units for the payment of any contribution or contributions under this chapter which have not been paid, or for the payment of any additional amount or amounts on […]
§383-76 Refunds and adjustments. (a) If not later than four years after the date of payment of any amount as a contribution or contributions or interest thereon or penalty with respect thereto, an employing unit which has made such payment erroneously makes application for an adjustment thereof in connection with subsequent contribution payments, or for […]
§383-77 Employers’ coverage, election. Any employing unit, for which services that do not constitute employment as defined in this chapter are performed, may file with the department of labor and industrial relations a written election that all such services performed with respect to which payments are not required under an employment security law of any […]
§383-78 REPEALED. L 1982, c 20, §3.
