421.13m Professional employer organization; determination of status as liable employer; reporting of wages and payment of unemployment contributions; requirements; act or omission occurring before January 1, 2011; “professional employer organization” defined. Sec. 13m. (1) A professional employer organization that has not previously filed shall file a report with the agency in accordance with R 421.121 […]
421.14 Employing unit as employer and services as employment; determinations; notice; review and redetermination; collection of contributions; retroactive determination; introduction of determination, redetermination, or decision in proceeding involving claim for benefits. Sec. 14. The commission, after affording reasonable opportunity for the submission of relevant information in writing or in person, may make determinations with respect […]
421.15 Delinquent contributions. Sec. 15. (a) Contributions unpaid on the date on which they are due and payable, as prescribed by the unemployment agency, and unpaid restitution of benefit overpayments, except as otherwise provided under this subsection, bear interest at the rate of 1% per month, computed on a day-to-day basis for each day the […]
421.15a Apportioned quarterly payments; interest on contribution obligation not required; failure to make payment. Sec. 15a. (1) The unemployment agency shall not collect interest on a contribution obligation that an employer pays through apportioned quarterly payments, if the employer meets the requirements of section 13(3) and has remitted the following amounts or more each quarter […]
421.15b Repealed. 1951, Act 251, Imd. Eff. June 17, 1951. Compiler’s Notes: The repealed section provided for fees for registering certain liens and recording the discharge.
421.16 Adjustment or refund of contributions or interest. Sec. 16. If not later than 3 years after the date of payment of any amount as contributions or interest thereon, an employing unit which has paid such amount shall make application for an adjustment or refund thereof the commission shall determine whether such contributions or interest […]
421.17 Nonchargeable benefits account; experience account; pooling of contributions; credits; exception during COVID-19 pandemic only. Sec. 17. (1) The unemployment agency shall maintain in the unemployment compensation fund a nonchargeable benefits account and a separate experience account for each employer as provided in this section. This act does not give an employer or individuals in […]
421.18 Definitions. Sec. 18. As used in this act: (a) “Computation date” means June 30 of each year. (b) “Balance” means: (1) As applied to an employer’s experience account or to the nonchargeable benefits account, the initial balance of that account plus the credits and minus the charges that are made in accordance with this […]
421.19 Contribution rate of contributing employer; determination; reserve fund balance of reorganized employer; distressed employer; irrevocability of excess payments to experience account. Sec. 19. (a) The commission shall determine the contribution rate of each contributing employer for each calendar year after 1977 as follows: (1)(i) Except as provided in paragraph (ii), an employer’s rate shall […]
421.19a Solvency tax; determination; payment; deferral; appropriation; repayment; payment of amounts obtained into contingent fund; crediting amounts to employers’ experience accounts; past due payments; interest and penalties; adjustments and refunds; appeals; qualification for federal interest relief provisions and federal unemployment tax credits; forgiveness or postponement of interest. Sec. 19a. (1) Except for the first 4 […]
421.2 Declaration of public policy; findings. Sec. 2. (1) The legislature acting in the exercise of the police power of the state declares that the public policy of the state is as follows: Economic insecurity due to unemployment is a serious menace to the health, morals, and welfare of the people of this state. Involuntary […]
421.20 Charging benefits against employer’s account; benefits improperly paid; basis; failure of employer to provide information; determination; appeal; separate determination of amount and duration of benefits; charge to base period employer; “separating employer” defined; limitation on charges for regular benefits; training benefits and extended benefits; notice of charges; listing; spouse as full-time member of United […]
421.20a Benefits paid under protest or appeal; charge to suspense account; transfer to rating account or solvency account. Sec. 20a. Benefits paid on or prior to June 30 of any year, under a determination, redetermination or decision which is the subject of timely protest or appeal under this act, on which final disposition has not […]
421.21 Copies or listings of benefit checks charged against employer’s account; copies as final determination; statement of total benefits charged against rating account; notice to employer of contribution rate; finality of statement or determination; extension; review and redetermination; appeal; hearing; adjustment of contribution. Sec. 21. (a) The commission shall currently provide each employer with copies […]
421.21a Allocation of benefit charges and contributions attributable to service performed under CETA-PSE. Sec. 21a. (1) Notwithstanding any other provision of this act, benefit charges and contributions attributable to services performed under the comprehensive employment and training act of 1973, as amended, 29 U.S.C. 801 to 992, in public service employment, referred to in this […]
421.21b Seamen on American vessel on Great Lakes; benefits; seamen, definition. Sec. 21b. A seaman employed on an American vessel operating on the Great Lakes shall be entitled to benefits under this act. An offer of employment to a seaman need not be the individual’s customary occupation under conditions of employment and remuneration substantially equivalent […]
421.22 Transfer of business. Sec. 22. (a) If an employer subject to this act transfers any of the assets of the business by any means otherwise than in the ordinary course of trade and there is not substantially common ownership, management, or control of the transferor and the transferee, the transfer shall be deemed a […]
421.22a Transfer of operations from another state to this state; conditions to being deemed qualified employer; withdrawing request for application of section; furnishing information to commission; wages, contributions, and benefits deemed paid in this state; accounts. Sec. 22a. (1) Notwithstanding any other provision of this act, an employer who transfers all or a segregable part […]
421.22b Transferring trade or business with intent to reduce contribution rate or reimbursement payments. Sec. 22b. (1) A person shall not do either of the following: (a) Transfer the person’s trade or business or a portion of the trade or business to another employer for the sole or primary purpose of reducing the contribution rate […]
421.23 Coverage of employer; period. Sec. 23. Except as otherwise provided in sections 24 and 25, any employing unit which becomes an employer subject to this act within any calendar year shall be subject to this act during the whole of such calendar year. History: 1936, Ex. Sess., Act 1, Imd. Eff. Dec. 24, 1936 […]
