27-3-501. Definitions. (a) As used in this article: (i) “Benefit ratio” means the quotient of total benefits charged to an employer’s account and paid during the preceding experience period divided by total taxable wages payable by the employer for that experience period excluding any portion of wages for which contributions were not paid as of […]
27-3-502. Determination of employer and employment; election of coverage; records and reports; injunction; service suppliers. (a) Upon its own motion or application of an employing unit and after notice and opportunity for hearing, the department may determine if an employing unit is an employer and if services performed for the employing unit qualify as employment. […]
27-3-503. Payment; base rate; failure to pay; rate variations; benefit ratio; new employer rate; special reserve rate. (a) Employment wage contributions imposed under this section are payable by employers subject to this act. Contributions shall be paid to the department for the fund in accordance with regulations of the commission and shall not be deducted […]
27-3-504. Separate employer’s accounts; charging of accounts; when accounts not charged. (a) Separate accounts shall be maintained for each employer and benefits paid to an individual shall be charged to the account of his base period employer. (b) If an individual is employed by two (2) or more employers during his base period, the base […]
27-3-505. Adjustment for noncharged and ineffectively charged benefits; adjustment for positive and negative fund balance; computations; exception; maximum rate. (a) An adjustment factor for noncharged and ineffectively charged benefits shall be computed to the fourth decimal by dividing the total noncharged and ineffectively charged benefits to all employers’ experience rating accounts during the experience rating […]
27-3-506. Notice of rates and charges; relief, review or redetermination. (a) The department shall notify an employer of his contribution rate determined pursuant to this article and of total benefit charges to his account within a reasonable time after the close of each experience period. A base period employer shall be notified of the filing […]
27-3-507. Person acquiring trade of employing unit; transfer of experience and assignment of rates. (a) A person acquiring the trade, organization, business or substantially all the assets of an employer subject to this act shall assume the employer’s account, benefit experience and contribution rate. If the acquiring person is an employer subject to this act, […]
27-3-508. Rates for joint ventures. A joint venture composed of two (2) or more employers with accounts meeting the requirements of W.S. 27-3-503(b) and (c) shall apply in writing to the department within four (4) months after the date of formation of the joint venture for determination of a contribution rate. The department shall, upon […]
27-3-509. Election of substitute payments by certain organizations authorized; filing and liability period; billing; posting of security; exceptions. (a) An organization or nonprofit organization defined by W.S. 27-3-501(a)(v) and (vi) and subject to this act may instead of paying contributions otherwise required by this article, elect to pay an amount determined pursuant to subsection (c) […]
27-3-510. Delinquencies; interest to be charged; deposit; collection by civil action; jeopardy assessments; posting of bond; liability of corporate officers and directors. (a) Contributions not paid on the date due shall bear interest of two percent (2%) per month or any fractional portion thereof from the due date until payment plus accrued interest is received […]
27-3-511. Delinquencies; lien; foreclosure; notice and hearing; satisfaction and release; remedies not exclusive. (a) If contributions or interest under this act are not paid on the date due, the department may file a lien certificate verified under oath with the county clerk of the county in which the employer has his principal place of business […]
27-3-512. Priority over other claims under receivership. If an employer’s assets are distributed by court order under receivership, assignment, adjudicated insolvency or other proceeding, contributions under this act shall have priority over all claims except taxes and claims for wages of not more than two hundred fifty dollars ($250.00) per claimant and earned within six […]
27-3-513. Prevention of collection prohibited. A court shall not prevent the collection of any contributions under this act.
27-3-514. Action for recovery of payments under protest; procedure. An employer paying contributions under protest may within six (6) months after payment initiate action for recovery against the department in a court of competent jurisdiction. The protest shall be verified and filed at the time payment is made and shall state the grounds for objection. […]
27-3-515. Adjustment or refund for erroneous collection; reduction of contributions and interest in certain cases; recovery by department. (a) An employer may apply to the commission or the commission may on its own motion provide for an adjustment of contributions or interest or for a refund if the adjustment cannot be made. This subsection applies […]
27-3-516. Incremental bond for impact industries. (a) Any project in Wyoming with an estimated construction cost equal to or greater than the threshold construction cost defined by the industrial siting council pursuant to W.S. 35-12-102(a)(vii), a majority of which is planned to be completed or discontinued within a period of seven (7) years, and which […]
27-3-517. Electronic delivery of information. Whenever this article requires any determination, decision or notice to be transmitted through the mail, the determination, decision or notice may be transmitted by an internet application approved by the department but only upon an election by the claimant or employer to receive the information by electronic transmission. Upon the […]
