§1221. Payments; rates; amounts
1. Payment.
A. Contributions accrue and become payable by each employer subject to this chapter,
other than those liable for payments in lieu of contributions, for each calendar year
in which the employer is subject to this chapter, with respect to wages for employment,
as defined in section 1043, subsection 11. These contributions become due and must
be paid by each employer to the bureau for the fund on or before the last day of the
month following the close of the calendar quarter to which the contributions relate
and may not be deducted, in whole or in part, from the wages of the employees. [1995, c. 657, §3 (AMD); 1995, c. 657, §10 (AFF).]
B. In the payment of any contributions, a fractional part of a cent shall be disregarded
unless it amounts to 1/2¢ or more, in which case it shall be increased to 1.
[
1995, c. 657, §3 (AMD);
1995, c. 657, §10 (AFF)
.]
2. Rate of contribution.
Each employer subject to this chapter, other than those liable for payments in lieu
of contributions, shall pay contributions at the rate of 5.4% of the wages paid by
him with respect to employment during each calendar year, except as otherwise prescribed
in subsection 4.
A.
[1985, c. 348, §9 (RP).]
B.
[1983, c. 16, (NEW); MRSA T. 26, §1221, sub-§2, ¶B (RP).]
C. Each employer subject to this chapter, other than those liable for payments in lieu
of contributions, shall pay, in addition to the contribution rate as prescribed in
subsection 4, 7/10 of 1% of the wages paid by the employer with respect to employment
during the calendar year 1993, 8/10 of 1% of the wages paid by the employer with respect
to employment during the calendar year 1994 and 4/10 of 1% of the wages paid by the
employer with respect to employment during calendar years 1995, 1996, 1997, 1998 and
1999. [1997, c. 745, §2 (AMD).]
[
1997, c. 745, §2 (AMD)
.]
3. Experience rating record.
A. At the time the status of an employing unit is ascertained to be that of an employer,
the commissioner shall establish and maintain, until the employer status is terminated,
for the employer an experience rating record, to which are credited all the contributions
that the employer pays on the employer's own behalf. This chapter may not be construed
to grant any employer or individuals in the employer's service prior claims or rights
to the amounts paid by the employer into the fund. Benefits paid to an eligible individual
under the Maine Employment Security Law must be charged against the experience rating
record of the claimant's most recent subject employer or to the General Fund if the
otherwise chargeable experience rating record is that of an employer whose status
as such has been terminated; except that no charge may be made to an individual employer
but must be made to the General Fund if the commission finds that:
(1) The claimant's separation from the claimant's last employer was for misconduct
in connection with the claimant's employment or was voluntary without good cause attributable
to the employer;
(2) The claimant has refused to accept reemployment in suitable work when offered
by a previous employer, without good cause attributable to the employer;
(3) Benefits paid are not chargeable against any employer's experience rating record
in accordance with section 1194, subsection 11, paragraphs B and C;
(5) Reimbursements are made to a state, the Virgin Islands or Canada for benefits
paid to a claimant under a reciprocal benefits arrangement as authorized in section
1082, subsection 12, as long as the wages of the claimant transferred to the other
state, the Virgin Islands or Canada under such an arrangement are less than the amount
of wages for insured work required for benefit purposes by section 1192, subsection
5;
(6) The claimant was hired by the claimant's last employer to fill a position left
open by a Legislator given a leave of absence under chapter 7, subchapter 5-A, and
the claimant's separation from this employer was because the employer restored the
Legislator to the position after the Legislator's leave of absence as required by
chapter 7, subchapter 5-A;
(7) The claimant was hired by the claimant's last employer to fill a position left
open by an individual who left to enter active duty in the United States military,
and the claimant's separation from this employer was because the employer restored
the military serviceperson to the person's former employment upon separation from
military service; or
(8) The claimant was hired by the claimant's last employer to fill a position left
open by an individual given a leave of absence for family medical leave provided under
Maine or federal law, and the claimant's separation from this employer was because
the employer restored the individual to the position at the completion of the leave. [2013, c. 175, §1 (AMD).]
A-1.
[1989, c. 363, §2 (RP).]
A-2. No charge shall be made to an individual employer or governmental entity for benefits
paid to any individual whose base-period wages include wages for previously uncovered
services as defined in section 1043, subsection 19, paragraph C to the extent that
the unemployment compensation fund is reimbursed for such benefits pursuant to section
121 of PL 94-566. No charge shall be made to an employer or governmental entity for
benefits paid to any individual if eligibility for such benefits would not have been
established but for the use of wages paid for previously uncovered services. [1977, c. 570, §26 (NEW).]
B. The commissioner shall classify employers in accordance with their actual experience
in the payment of contributions on their own behalf and with respect to benefits charged
against their "experience rating records" and shall submit in his annual report to
the Governor, the results of the actual experience in payment of contributions on
behalf of the individual employers and with respect to benefits charged to their "experience
rating records" together with the recommendations relative to the advisability of
the continuance of the rates based on benefit experience. [1979, c. 541, Pt. A, §184 (AMD).]
C. [2011, c. 499, §1 (AMD); MRSA T. 26, §1221, sub-3, ¶C (RP).]
C-1. Beginning March 14, 2014, for the purposes of paragraph A, the experience rating record
of the most recent subject employer may not be charged with benefits paid to a claimant
whose work record with such employer totaled 5 consecutive weeks or less of total
or partial employment, but in such case the most recent subject employer with whom
the claimant's work record exceeded 5 consecutive weeks of total or partial employment
must be charged, if such employer would have otherwise been chargeable had not subsequent
employment intervened. [2011, c. 499, §2 (NEW); 2011, c. 499, §4 (AFF).]
D. This subsection shall apply only to employers subject to payment of contributions
as provided in subsections 1 and 2. [1971, c. 538, §37 (NEW).]
E. An employer's experience rating record may not be relieved of charges relating to
an erroneous payment from the fund if the bureau determines that:
(1) The erroneous payment was made because the employer or agent of the employer
was at fault for failing to respond timely or adequately to a written or electronic
request from the bureau for information relating to the claim for unemployment compensation;
and
(2) The employer or agent of the employer has established a pattern of failing to
respond timely or adequately to written or electronic requests from the bureau for
information relating to claims for unemployment compensation.
A determination of the bureau not to relieve charges pursuant to this paragraph is
subject to appeal as other determinations of the bureau with respect to the charging
of employers' experience rating records. [2013, c. 314, §3 (NEW); 2013, c. 314, §6 (AFF).]
[
2013, c. 175, §1 (AMD);
2013, c. 314, §3 (AMD);
2013, c. 314, §6 (AFF)
.]
4. Employer's experience classifications.
The commissioner shall compute annually contribution rates for each employer based
on his own experience rating record and shall designate a contribution rate schedule.
A. The standard rate of contributions shall be 5.4%. No contributing employer's rate
may be varied from the standard rate, unless and until his experience rating record
has been chargeable with benefits throughout the 24-consecutive-calendar-month period
ending on the computation date applicable to such year; each contributing employer
newly subject to this chapter shall pay contributions at the average contribution
rate, rounded to the next higher 1/10 of 1%, on the taxable wages reported by contributing
employers for the 12-month period immediately preceding the last computation date,
provided such rate may not exceed 3.0% nor be less than 1%; provided that, with respect
to the rate year beginning January 1, 1986, and each rate year thereafter, the rate
shall not exceed 4.0% nor be less than 1% and until such time as his experience rating
record has been chargeable with benefits throughout the 24-consecutive-calendar-month
period ending on the computation date applicable to such year, and for rate years
thereafter his contribution rate shall be determined in accordance with subsections
3 and 4. [1985, c. 348, §10 (AMD).]
B. Subject to paragraph A, each employer's contribution rate for the 12-month period
commencing January 1st of each year is based upon the employer's experience rating
record and determined from the employer's reserve ratio, which is the percent obtained
by dividing the amount by which, if any, the employer's contributions credited from
the time the employer first or most recently became an employer, whichever date is
later, and up to and including June 30th of the preceding year, including any part
of the employer's contributions due for that year paid on or before July 31st of that
year, exceed the employer's benefits charged during the same period, by the employer's
average annual payroll for the 36-consecutive-month period ending June 30th of the
preceding year. The employer's contribution rate is the percent shown on the line
of the following table on which in column A there is indicated the employer's reserve
ratio and under the schedule within which the reserve multiple falls as of September
30th of each year. The following table applies for each 12-month period commencing
January 1st of each year as determined by paragraph C. Notwithstanding any other
provisions of this paragraph, each employer's contribution rate computed and effective
as of July 1, 1981, is for the 6-month period ending December 31, 1981.
EMPLOYER'S CONTRIBUTION RATE IN PERCENT OF WAGES
Employer
Reserve Ratio
When Reserve Multiple is:
Equal to or
Less
over
2.37-
2.23-
2.09-
1.95-
1.81-
1.67-
1.53-
more than
than
2.50
2.50
2.36
2.22
2.08
1.94
1.80
1.66
Column A
Schedules
A
B
C
D
E
F
G
H
19.0% and over
0.5%
0.6%
0.7%
0.8%
0.9%
1.0%
1.1%
1.2%
18.0%
19.0%
0.6%
0.7%
0.8%
0.9%
1.0%
1.1%
1.2%
1.3%
17.0%
18.0%
0.7%
0.8%
0.9%
1.0%
1.1%
1.2%
1.3%
1.4%
16.0%
17.0%
0.8%
0.9%
1.0%
1.1%
1.2%
1.3%
1.4%
1.5%
15.0%
16.0%
0.9%
1.0%
1.1%
1.2%
1.3%
1.4%
1.5%
1.6%
14.0%
15.0%
1.0%
1.1%
1.2%
1.3%
1.4%
1.5%
1.6%
1.7%
13.0%
14.0%
1.1%
1.2%
1.3%
1.4%
1.5%
1.6%
1.7%
1.8%
12.0%
13.0%
1.2%
1.3%
1.4%
1.5%
1.6%
1.7%
1.8%
1.9%
11.0%
12.0%
1.3%
1.4%
1.5%
1.6%
1.7%
1.8%
1.9%
2.0%
10.0%
11.0%
1.4%
1.5%
1.6%
1.7%
1.8%
1.9%
2.0%
2.1%
9.0%
10.0%
1.5%
1.6%
1.7%
1.8%
1.9%
2.0%
2.1%
2.2%
8.0%
9.0%
1.6%
1.7%
1.8%
1.9%
2.0%
2.1%
2.2%
2.3%
7.0%
8.0%
1.7%
1.8%
1.9%
2.0%
2.1%
2.2%
2.3%
2.4%
6.0%
7.0%
1.8%
1.9%
2.0%
2.1%
2.2%
2.3%
2.4%
2.5%
5.0%
6.0%
1.9%
2.0%
2.1%
2.2%
2.3%
2.4%
2.5%
2.6%
4.0%
5.0%
2.0%
2.1%
2.2%
2.3%
2.4%
2.5%
2.6%
2.7%
3.0%
4.0%
2.2%
2.3%
2.4%
2.5%
2.6%
2.7%
2.8%
2.9%
2.0%
3.0%
2.4%
2.5%
2.6%
2.7%
2.8%
2.9%
3.0%
3.1%
1.0%
2.0%
2.6%
2.7%
2.8%
2.9%
3.0%
3.1%
3.2%
3.3%
.0%
1.0%
2.8%
2.9%
3.0%
3.1%
3.2%
3.3%
3.4%
3.5%
-1.0%
.0%
3.0%
3.1%
3.2%
3.3%
3.4%
3.5%
3.6%
3.7%
-2.0%
-1.0%
3.1%
3.2%
3.3%
3.4%
3.5%
3.6%
3.7%
3.8%
-3.0%
-2.0%
3.2%
3.3%
3.4%
3.5%
3.6%
3.7%
3.8%
3.9%
-4.0%
-3.0%
3.3%
3.4%
3.5%
3.6%
3.7%
3.8%
3.9%
4.0%
-5.0%
-4.0%
3.4%
3.5%
3.6%
3.7%
3.8%
3.9%
4.0%
4.1%
-6.0%
-5.0%
3.5%
3.6%
3.7%
3.8%
3.9%
4.0%
4.1%
4.2%
-7.0%
-6.0%
3.6%
3.7%
3.8%
3.9%
4.0%
4.1%
4.2%
4.3%
-8.0%
-7.0%
3.7%
3.8%
3.9%
4.0%
4.1%
4.2%
4.3%
4.4%
-9.0%
-8.0%
3.8%
3.9%
4.0%
4.1%
4.2%
4.3%
4.4%
4.5%
-10.0%
-9.0%
4.0%
4.1%
4.2%
4.3%
4.4%
4.5%
4.6%
4.7%
-11.0%
-10.0%
4.2%
4.3%
4.4%
4.5%
4.6%
4.7%
4.8%
4.9%
-12.0%
-11.0%
4.4%
4.5%
4.6%
4.7%
4.8%
4.9%
5.0%
5.1%
under
-12.0%
6.4%
6.4%
6.4%
6.4%
6.4%
6.4%
6.4%
6.4%
EMPLOYER'S CONTRIBUTION RATE IN PERCENT OF WAGES
Employer
Reserve Ratio
When Reserve Multiple is:
Equal to or
Less
1.39-
1.25-
1.11-
.97-
.83-
.68-
.45-
under
more than
than
1.52
1.38
1.24
1.10
.96
.82
.67
.45
Column A
Schedules
I
J
K
L
M
N
O
P
19.0% and over
1.3%
1.4%
1.5%
1.6%
1.7%
1.8%
1.9%
2.4%
18.0%
19.0%
1.4%
1.5%
1.6%
1.7%
1.8%
1.9%
2.0%
2.5%
17.0%
18.0%
1.5%
1.6%
1.7%
1.8%
1.9%
2.0%
2.1%
2.6%
16.0%
17.0%
1.6%
1.7%
1.8%
1.9%
2.0%
2.1%
2.2%
2.7%
15.0%
16.0%
1.7%
1.8%
1.9%
2.0%
2.1%
2.2%
2.3%
2.8%
14.0%
15.0%
1.8%
1.9%
2.0%
2.1%
2.2%
2.3%
2.4%
2.9%
13.0%
14.0%
1.9%
2.0%
2.1%
2.2%
2.3%
2.4%
2.5%
3.0%
12.0%
13.0%
2.0%
2.1%
2.2%
2.3%
2.4%
2.5%
2.6%
3.1%
11.0%
12.0%
2.1%
2.2%
2.3%
2.4%
2.5%
2.6%
2.7%
3.2%
10.0%
11.0%
2.2%
2.3%
2.4%
2.5%
2.5%
2.7%
2.8%
3.3%
9.0%
10.0%
2.3%
2.4%
2.5%
2.6%
2.7%
2.8%
2.9%
3.4%
8.0%
9.0%
2.4%
2.5%
2.6%
2.7%
2.8%
2.9%
3.0%
3.5%
7.0%
8.0%
2.5%
2.6%
2.7%
2.8%
2.9%
3.0%
3.1%
3.6%
6.0%
7.0%
2.6%
2.7%
2.8%
2.9%
3.0%
3.1%
3.2%
3.7%
5.0%
6.0%
2.7%
2.8%
2.9%
3.0%
3.1%
3.2%
3.3%
3.8%
4.0%
5.0%
2.8%
2.9%
3.0%
3.1%
3.2%
3.3%
3.4%
3.9%
3.0%
4.0%
3.0%
3.1%
3.2%
3.3%
3.4%
3.5%
3.6%
4.1%
2.0%
3.0%
3.2%
3.3%
3.4%
3.5%
3.6%
3.7%
3.8%
4.3%
1.0%
2.0%
3.4%
3.5%
3.6%
3.7%
3.8%
3.9%
4.0%
4.5%
.0%
1.0%
3.6%
3.7%
3.8%
3.9%
4.0%
4.1%
4.2%
4.7%
-1.0%
.0%
3.8%
3.9%
4.0%
4.1%
4.2%
4.3%
4.4%
4.9%
-2.0%
-1.0%
3.9%
4.0%
4.1%
4.2%
4.3%
4.4%
4.5%
5.0%
-3.0%
-2.0%
4.0%
4.1%
4.2%
4.3%
4.4%
4.5%
4.6%
5.1%
-4.0%
-3.0%
4.1%
4.2%
4.3%
4.4%
4.5%
4.6%
4.7%
5.2%
-5.0%
-4.0%
4.2%
4.3%
4.4%
4.5%
4.6%
4.7%
4.8%
5.3%
-6.0%
-5.0%
4.3%
4.4%
4.5%
4.6%
4.7%
4.8%
4.9%
5.4%
-7.0%
-6.0%
4.4%
4.5%
4.6%
4.7%
4.8%
4.9%
5.0%
5.5%
-8.0%
-7.0%
4.5%
4.6%
4.7%
4.8%
4.9%
5.0%
5.1%
5.6%
-9.0%
-8.0%
4.6%
4.7%
4.8%
4.9%
5.0%
5.1%
5.2%
5.7%
-10.0%
-9.0%
4.8%
4.9%
5.0%
5.1%
5.2%
5.3%
5.4%
5.9%
-11.0%
-10.0%
5.0%
5.1%
5.2%
5.3%
5.4%
5.5%
5.6%
6.1%
-12.0%
-11.0%
5.2%
5.3%
5.4%
5.5%
5.6%
5.7%
5.8%
6.3%
under
-12.0%
6.4%
6.4%
6.4%
6.4%
6.4%
6.4%
6.4%
6.4%
[1995, c. 220, §1 (AMD).]
C. To designate the contribution rate schedule to be effective for a rate year, a reserve
multiple must be determined. The reserve multiple must be determined by dividing the
fund reserve ratio by the composite cost rate. The determination date is September
30th of each calendar year, and the schedule of contribution rates to apply for the
12-month period commencing January 1st, is determined by this reserve multiple, except
that for the 1998 and 1999 rate years Schedule P is in effect. [1997, c. 745, §3 (AMD).]
D. As used in this section, the words "contributions credited" and "benefits charged"
mean the contributions credited to and the benefits paid and chargeable against the
"experience rating record" of an employer as provided in subsection 3, including all
contributions due and paid on or before July 31st following the computation date and
all benefits paid and chargeable on or before the computation date. [1981, c. 16, §3 (AMD).]
E. The commissioner:
(1) Shall promptly notify each employer of his rate of contributions as determined
for the 12-month period commencing January 1st of each year pursuant to this section.
The determination shall become conclusive and binding upon the employer unless, within
15 days after the mailing of notice thereof to his last known address or in the absence
of mailing, within 15 days after the delivery of the notice, the employer files an
application for review and redetermination, setting forth his reasons therefor. If
the commission grants the review, the employer shall be promptly notified thereof
and shall be granted an opportunity for a hearing, but no employer shall have standing,
in any proceedings involving his rate of contributions or contribution liability,
to contest the chargeability to his "experience rating record" of any benefits paid
in accordance with a determination, redetermination or decision pursuant to section
1194, except upon the ground that the services on the basis of which these benefits
were found to be chargeable did not constitute services performed in employment for
him and only in the event that he was not a party to the determination, redetermination
or decision or to any other proceedings under this chapter in which the character
of these services was determined. The employer shall be promptly notified of the commission's
denial of his application, or the commission's redetermination, both of which shall
be subject to appeal pursuant to Title 5, section 11001 et seq; and
(2) Shall provide each employer at least monthly with a notification of benefits
paid and chargeable to his experience rating record and any such notification, in
the absence of an application for redetermination filed in such manner and within
such period as the commission may prescribe, shall become conclusive and binding upon
the employer for all purposes. Such redetermination, made after notice and opportunity
for hearing, and the commission's findings of fact in connection therewith, may be
introduced in any subsequent administrative or judicial proceedings involving the
determination of the rate of contributions of any employer for the 12-month period
commencing January 1st of any year and shall be entitled to the same finality as is
provided in this section with respect to the findings of fact made by the commission
in proceedings to redetermine the contribution rates of an employer. [1981, c. 16, §§4, 5 (AMD).]
F. Notwithstanding any other inconsistent law, any employer, who has been notified
of the employer's rate of contribution as required by paragraph E, subparagraph (1),
for any year commencing January 1st, may voluntarily make payment of additional contributions,
and, upon that payment, is entitled to promptly receive a recomputation and renotification
of the employer's contribution rate for that year, including in the calculation the
additional contributions so made. Any such additional contribution must be made during
the 30-day period following the date of the mailing to the employer of the notice
of the employer's contribution rate in any year, unless, for good cause, the time
of payment has been extended by the commissioner for a period not to exceed an additional
10 days. [1993, c. 312, §2 (AMD).]
[
1997, c. 745, §3 (AMD)
.]
4-A. Employer's experience classifications after January 1, 2000.
For rate years commencing on or after January 1, 2000, the commissioner shall compute
annually contribution rates for each employer based on the employer's own experience
rating record and shall designate a schedule and planned yield.
A. The standard rate of contributions is 5.4%. A contributing employer's rate may
not be varied from the standard rate unless the employer's experience rating record
has been chargeable with benefits throughout the period of 24 consecutive calendar
months ending on the computation date applicable to such a year. A contributing employer
newly subject to this chapter shall pay contributions at a rate equal to the greater
of the predetermined yield or 1.0% until the employer's experience rating record has
been chargeable with benefits throughout the period of 24 consecutive calendar months
ending on the computation date applicable to such a year. For rate years thereafter,
the employer's contribution rate is determined in accordance with this subsection
and subsection 3.
Effective January 1, 2008, the contribution rate must be reduced by the Competitive
Skills Scholarship Fund predetermined yield as defined in section 1166, subsection
1, paragraph C, except that a contribution rate under this paragraph may not be reduced
below 1%. [2007, c. 352, Pt. A, §2 (AMD).]
B. Subject to paragraph A, an employer's contribution rate for the 12-month period commencing
January 1st of each year is based upon the employer's experience rating record and
determined from the employer's reserve ratio. The employer's reserve ratio is the
percent obtained by dividing the amount, if any, by which the employer's contributions,
credited from the time the employer first or most recently became an employer, whichever
date is later, up to and including June 30th of the preceding year, including any
part of the employer's contributions due for that year paid on or before July 31st
of that year, exceed the employer's benefits charged during the same period, by the
employer's average annual payroll for the period of 36 consecutive months ending June
30th of the preceding year. The employer's contribution rate is determined under
subparagraphs (1) to (8).
(1) The commissioner shall prepare a schedule listing all employers for whom a reserve
ratio has been computed pursuant to this paragraph, in the order of their reserve
ratios, beginning with the highest ratio. For each employer, the schedule must show:
(a) The amount of the employer's reserve ratio;
(b) The amount of the employer's annual taxable payroll; and
(c) A cumulative total consisting of the amount of the employer's annual taxable
payroll plus the amount of the annual taxable payrolls of all other employers preceding
the employer on the list.
(2) The commissioner shall segregate employers into contribution categories in accordance
with the cumulative totals under subparagraph (1), division (c). The contribution
category is determined by the cumulative payroll percentage limits in column B. Each
contribution category is identified by the contribution category number in column
A that is opposite the figures in column B, which represent the percentage limits
of each contribution category. If an employer's taxable payroll falls in more than
one contribution category, the employer must be assigned to the lower-numbered contribution
category, except that an employer may not be assigned to a higher contribution category
than is assigned any other employer with the same reserve ratio.
A
B
C
D
E
Contribution Category
% of Taxable Payrolls From To
Experience Factors
Phase-in Experience Factors 2002 and 2003
Phase-in Experience Factors 2000 and 2001
1
00.00
05.00
.30
.38750
.4750
2
05.01
10.00
.35
.43125
.5125
3
10.01
15.00
.40
.47500
.5500
4
15.01
20.00
.45
.51875
.5875
5
20.01
25.00
.50
.56250
.6250
6
25.01
30.00
.55
.60625
.6625
7
30.01
35.00
.60
.65000
.7000
8
35.01
40.00
.65
.69375
.7375
9
40.01
45.00
.70
.73750
.7750
10
45.01
50.00
.75
.78125
.8125
11
50.01
55.00
.80
.82500
.8500
12
55.01
60.00
.90
.91250
.9250
13
60.01
65.00
1.00
1.00000
1.0000
14
65.01
70.00
1.10
1.08750
1.0750
15
70.01
75.00
1.25
1.21875
1.1875
16
75.01
80.00
1.40
1.35000
1.3000
17
80.01
85.00
1.60
1.52500
1.4500
18
85.01
90.00
1.90
1.78750
1.6750
19
90.01
95.00
2.20
2.05000
1.9000
20
95.01
100.00
2.60
2.40000
2.2000
(3-A) Beginning January 1, 2008, the commissioner shall compute a reserve multiple
to determine the schedule and planned yield in effect for a rate year. The reserve
multiple is determined by dividing the fund reserve ratio by the average benefit cost
rate. The determination date is October 31st of each calendar year. The schedule
and planned yield that apply for the 12-month period commencing on January 1, 2008
and every January 1st thereafter are shown on the line of the following table that
corresponds with the applicable reserve multiple in column A.
A
B
C
Reserve
Schedule
Planned
Multiple
Yield
Over 1.58
A
0.6%
1.50 - 1.57
B
0.7%
1.42 - 1.49
C
0.8%
1.33 - 1.41
D
0.9%
1.25 - 1.32
E
1.0%
.50 - 1.24
F
1.1%
.25 - .49
G
1.2%
Under .25
H
1.3%
(4) The commissioner shall compute the predetermined yield by multiplying the ratio
of total wages to taxable wages for the preceding calendar year by the planned yield.
(5) The commissioner shall determine the contribution rates effective for a rate
year by multiplying the predetermined yield by the experience factors for each contribution
category. Contribution category 20 in the table in subparagraph (2) must be assigned
a contribution rate of at least 5.4%. The employer's experience factor is the percentage
shown in column C in the table in subparagraph (2) that corresponds with the employer's
contribution category in column A, except that the experience factors in column E
must be used to determine the contribution rates for rate years 2000 and 2001 and
those in column D must be used for rate years 2002 and 2003.
(6) If, subsequent to the assignment of contribution rates for a rate year, the reserve
ratio of an employer is recomputed and changed, the employer must be placed in the
position on the schedule prepared pursuant to subparagraph (1) that the employer would
have occupied had the corrected reserve ratio been shown on the schedule. The altered
position on the schedule does not affect the position of any other employer.
(7) In computing the contribution rates, only the wages reported by employers liable
for payment of contributions into the fund and net benefits paid that are charged
to an employer's experience rating record or to the fund are considered in the computation
of the average benefit cost rate and the ratio of total wages to taxable wages.
(8) Beginning January 1, 2008, all contribution rates must be reduced by the Competitive
Skills Scholarship Fund predetermined yield as defined in section 1166, subsection
1, paragraph C, except that contribution category 20 under this paragraph may not
be reduced below 5.4%. [2007, c. 352, Pt. A, §2 (AMD).]
C. The commissioner shall:
(1) Promptly notify each employer of the employer's rate of contributions as determined
for the 12-month period commencing January 1st of each year. The determination is
conclusive and binding upon the employer unless within 30 days after notice of the
determination is mailed to the employer's last known address or, in the absence of
mailing, within 30 days after the delivery of the notice, the employer files an application
for review and redetermination, setting forth the employer's reasons. If the commission
grants the review, the employer must be promptly notified and must be granted an opportunity
for a hearing. An employer does not have standing in any proceedings involving the
employer's rate of contributions or contribution liability to contest the chargeability
to the employer's experience rating record of any benefits paid in accordance with
a determination, redetermination or decision pursuant to section 1194, except upon
the ground that the services for which benefits were found to be chargeable did not
constitute services performed in employment for the employer and only when the employer
was not a party to the determination, redetermination or decision or to any other
proceedings under this chapter in which the character of the services was determined.
The employer must be promptly notified of the commission's denial of the employer's
application or the commission's redetermination, both of which are subject to appeal
pursuant to Title 5, chapter 375, subchapter 7; and
(2) Provide each employer at least monthly with a notification of benefits paid and
chargeable to the employer's experience rating record. In the absence of an application
for redetermination filed in the manner and within the period prescribed by the commission,
a notification is conclusive and binding upon the employer for all purposes. A redetermination
made after notice and opportunity for hearing and the commission's findings of fact
may be introduced in subsequent administrative or judicial proceedings involving the
determination of the rate of contributions of an employer for the 12-month period
commencing January 1st of any year and has the same finality as provided in this section
with respect to the findings of fact made by the commission in proceedings to redetermine
the contribution rates of an employer. [2007, c. 352, Pt. A, §2 (AMD).]
D. Notwithstanding the provisions of this subsection, contributions may not be reduced
by the Competitive Skills Scholarship Fund predetermined yield as defined in section
1166, subsection 1, paragraph C for any rate year in which contribution rate schedule
H under paragraph B is to be in effect. [2007, c. 352, Pt. A, §2 (NEW).]
[
2007, c. 352, Pt. A, §2 (AMD)
.]
5. Successor transfers of experience and assignment of rates; no common ownership.
The following applies to the assignment of rates and transfers of experience in successor
purchases when there is substantially no common ownership, management or control between
purchaser and predecessor.
A. Effective as of the date on which the business was acquired:
(1) The executors, administrators, successors or assigns of a new employer who acquires
the business of the predecessor employer in toto may acquire the experience rate of
that employer with payrolls, contributions and benefits or may be assigned the state
average contribution rate, whichever rate is lower; and
(2) The executors, administrators, successors or assigns of an existing employer
with an established experience rate who acquires the business of the predecessor employer
in toto may acquire the experience rate of that predecessor employer with payrolls,
contributions and benefits, which is then blended with the successor’s established
experience rate to form a new rate, or retain the established experience rate of the
successor, whichever is lower. [2015, c. 107, §1 (RPR).]
B. [2007, c. 23, §1 (RP).]
[
2015, c. 107, §1 (RPR)
.]
5-A. Transfers of experience and assignment of rates involving common ownership.
The following applies to the assignment of rates and transfers of experience when there is substantial common ownership, management or control between the successor
and predecessor employers.
A. If:
(1) An employer transfers its trade or business, or a portion of its trade or business,
to another employer and, at the time of the transfer, there is substantially common
ownership, management or control of the 2 employers, then the unemployment experience
attributable to the transferred trade or business is transferred to the employer to
whom the business is transferred. The rates of both employers must be recalculated
and made effective immediately upon the date of the transfer of the trade or business.
The transfer of some or all of an employer's workforce to another employer shall be
considered a transfer of trade or business when, as the result of such transfer, the
transferring employer no longer performs trade or business with respect to the transferred
workforce, and such trade or business is performed by the employer to whom the workforce
is transferred; and
(2) Following a transfer of experience under subparagraph (1), the commissioner determines
that the purpose of the transfer of trade or business was to obtain a reduced liability
for contributions, then the experience rating accounts of the employers involved must
be combined into a single account and a single rate assigned to such account. [RR 2005, c. 1, §12 (COR).]
B. Whenever a person who is not an employer under this chapter acquires the trade or
business of an employer, the unemployment experience of the acquired trade or business
is not transferred to that person if the commissioner finds that the person acquired
the trade or business solely or primarily for the purpose of obtaining a lower rate
of contributions. In such circumstances, the person acquiring the trade or business
is assigned the applicable new employer rate under subsection 4-A. In determining
whether the trade or business was acquired solely or primarily for the purpose of
obtaining a lower rate of contributions, the commissioner shall consider objective
factors that may include the cost of acquiring the trade or business, whether the
person continued the business enterprise of the acquired trade or business, how long
the business enterprise was continued or whether a substantial number of new employees
were hired for performance of duties unrelated to the business activity conducted
prior to acquisition. [2005, c. 120, §1 (NEW).]
C. If a person knowingly violates or attempts to violate paragraph A or B or any other
provision of this chapter related to determining the assignment of a contribution
rate or if a person knowingly advises another person in a way that results in a violation
of such a provision, the person commits a Class D crime. In addition, the person
is subject to the following:
(1) If the person is an employer, then that employer is assigned the highest rate
assignable under this chapter for the rate year during which the violation or attempted
violation occurred and for the 3 rate years immediately following that rate year,
except that, if the person's business is already at the highest rate for any year
or if the amount of increase in the person's rate would be less than 2% for such year,
then a penalty rate of contributions of 2% of taxable wages is imposed for that year;
and
(2) If the person is not an employer, that person is subject to a fine of not more
than $5,000, which must be deposited in the Special Administrative Expense Fund established
under section 1164. [2005, c. 120, §1 (NEW).]
D. As used in this subsection, unless the context otherwise indicates, the following
terms have the following meanings.
(1) "Knowingly" means having actual knowledge of or acting with deliberate ignorance
or reckless disregard for the prohibition involved.
(2) "Person" has the meaning given that term by Section 7701(a)(1) of the Internal
Revenue Code of 1986.
(3) "Trade or business" includes the employer's workforce.
(4) "Violates or attempts to violate" includes, but is not limited to, intent to
evade, misrepresentation or willful nondisclosure. [2005, c. 120, §1 (NEW).]
E. The commissioner shall adopt rules to identify the transfer or acquisition of a business
for purposes of this subsection. Rules adopted pursuant to this paragraph are routine
technical rules as defined in Title 5, chapter 375, subchapter 2-A. [2005, c. 120, §1 (NEW).]
F. This subsection must be interpreted and applied in such a manner as to meet the minimum
requirements contained in any guidance or regulations issued by the United States
Department of Labor. [2005, c. 120, §1 (NEW).]
[
2015, c. 107, §2 (AMD)
.]
6. Definitions.
The following terms, as used in this section, have the following meanings, unless
the context otherwise indicates.
A. "Computation date" means June 30th of each calendar year, and the reserve ratio
of each employer is determined by the commissioner as of that date. [1999, c. 464, §10 (AMD).]
B. "Effective date" means the date on which the new rates become effective and is January
1st of each calendar year. [1999, c. 464, §10 (AMD).]
C. "Fund reserve ratio" means the percentage obtained by dividing the net balance available
for benefits payments as of September 30th of each calendar year by the total wages
for the preceding calendar year. [1981, c. 547, §3 (AMD).]
D. "Cost rate" means the percentage obtained by dividing net benefits paid for a calendar
year by the total wages for the same period. [1973, c. 563, §3 (RPR).]
E. "Net balance available for benefit payments" means the sum of the balance in the
trust fund, the benefit fund and the clearing account after adjustment for outstanding
checks and adjustment for funds in transit between either of the funds or the account. [1999, c. 464, §10 (AMD).]
F. "Rate year" means the 12-month period commencing January 1st of each year. [1999, c. 464, §10 (AMD).]
G. "Reserve multiple" means a measure of the fund reserve that expresses the current
fund reserve ratio as a multiple of the composite cost rate. The reserve multiple
must be rounded to 2 decimal places. For rate years that begin on and after January
1, 2000, the "reserve multiple" is a measure of the fund reserve that expresses the
current fund reserve ratio as a multiple of the average benefit cost rate. [1999, c. 464, §10 (AMD).]
H. "Total wages" means the aggregate total wages paid in Maine for a calendar year
in covered employment by contributing employers, as reported on employer contribution
reports. [1973, c. 563, §3 (AMD).]
I. "Composite cost rate" means the arithmetic average of the annual cost rates for
the last 15 completed calendar years multiplied by a factor of 1.95. Either the resulting
composite rate applies for the reserve multiple calculation or the rate of 2.20, whichever
is greater, but in no case may a composite cost rate higher than 2.83 apply. [1999, c. 464, §10 (AMD).]
J. "Average benefit cost rate" means the percentage obtained by averaging the 3 highest
cost rates for the last 20 completed calendar years preceding the computation date.
The rate is rounded down to the nearest 0.1%. [1999, c. 464, §10 (NEW).]
K. "Planned yield" means the percentage of total wages determined by the reserve multiple
for the rate year in accordance with the table in subsection 4-A, paragraph B, subparagraph
(3). [1999, c. 464, §10 (NEW).]
L. "Ratio of total wages to taxable wages" means the factor obtained by dividing total
wages for the preceding calendar year by taxable wages for the same period, except
that a ratio of total wages to taxable wages equal to 2.4 must be used to determine
the contribution rates effective for rate year 2000 and a ratio equal to 2.5 must
be used to determine the contribution rates effective for rate year 2001. [1999, c. 464, §10 (NEW).]
M. "Predetermined yield" means the amount determined by multiplying the ratio of total
wages to taxable wages by the planned yield. The predetermined yield is rounded up
to the nearest 0.01% and is the calculated average contribution rate for the rate
year. [1999, c. 464, §10 (NEW).]
N. "Experience factors" means the weights in subsection 4-A, paragraph B, subparagraph
(2) assigned to the contribution categories and used to calculate the contribution
rates. [1999, c. 464, §10 (NEW).]
O. "Contributions credited" means the contributions credited to the experience rating
record of an employer as provided in subsection 3, including all contributions due
and paid on or before July 31st following the computation date. [1999, c. 464, §10 (NEW).]
P. "Benefits charged" means the benefits paid and charged against the experience rating
record of an employer as provided in subsection 3, including all benefits paid and
charged on or before the computation date. [1999, c. 464, §10 (NEW).]
Q. "Erroneous payment" means a payment that would not have been made but for the failure
by the employer or agent of the employer to respond timely or adequately to a written
or electronic request from the bureau for information relating to a claim for unemployment
compensation. [2013, c. 314, §4 (NEW).]
R. "Pattern of failing" means repeated documented instances of failure on the part of
the employer or agent of the employer to respond timely or adequately to a written
or electronic request from the bureau for information relating to a claim for unemployment
compensation, taking into consideration the number of instances of failure in relation
to the total number of requests. An employer or agent of the employer that fails
to respond timely or adequately to a written or electronic request from the bureau
for information relating to a claim for unemployment compensation may not be determined
to have engaged in a pattern of failing if the number of instances of failure during
the year prior to a request is fewer than 2 or less than 2% of requests, whichever
is greater. [2013, c. 314, §5 (NEW).]
[
2013, c. 314, §§4, 5 (AMD)
.]
7. Period of time to compute rates.
The commissioner shall have from July 1st to December 31st of each calendar year
for the purpose of computing the rates of each employer entitled to the benefits of
this section.
[
1981, c. 16, §10 (AMD)
.]
8. Effective date; definition.
[
1973, c. 563, §4 (RP)
.]
9. Contributions paid in error to another state.
Contributions due under this chapter with respect to wages for insured work shall
for the purpose of this section be deemed to have been paid to the fund as of the
date payment was made as contributions therefor under another state or federal employment
security law if payment into the fund of such contributions is made on such terms
as the commissioner finds will be fair and reasonable as to all affected interests.
Payments to the fund under this subsection shall be deemed to be contributions for
purposes of this section.
[
1977, c. 675, §27 (AMD)
.]
10. Liability for contributions and election of reimbursement.
Benefits paid to employees of nonprofit organizations and governmental entities shall
be financed in accordance with this subsection. For the purpose of this subsection
a nonprofit organization is an organization, or group of organizations, described
in section 501(c)(3) of the U.S. Internal Revenue Code which is exempt from income
tax under section 501(a) of such code. A nonprofit organization shall pay contributions
as provided in subsections 1 and 2, unless it elects in accordance with this subsection
to pay to the bureau for the unemployment compensation fund, in lieu of such contributions,
an amount equal to the amount of regular benefits and of 1/2 of the extended benefits
paid that are attributable to service in the employ of such employer. For the purposes
of this subsection, a governmental entity is an employing unit as defined in section
1043, subsection 10 for which services in employment as defined in section 1043, subsection
11, paragraph A-1, subparagraph (1), are performed. A governmental entity shall pay
contributions as provided in subsections 1 and 2, unless it elects to pay to the bureau,
in lieu of contributions, an amount equal to the amount of regular benefits and of
1/2 of extended benefits paid, except that for weeks of unemployment beginning after
December 31, 1978, governmental entities shall pay an amount equal to all of the extended
benefits paid in addition to all amounts of regular benefits paid to individuals that
are attributable to service in the employ of such governmental entities.
A. Any nonprofit organization that becomes subject to this chapter after January 1,
1972 may elect to become liable for payments in lieu of contributions for a period
of 2 calendar years beginning with the date on which such subjectivity begins by filing
a written notice of its election with the bureau not later than 30 days immediately
following the date of determination of its subjectivity. Any nonprofit organization
or governmental entity subject to this chapter on or after January 1, 1978, may elect
to become liable for payments in lieu of contributions for a period of not less than
one calendar year beginning with the date on which such subjectivity begins by filing
a written notice of its election with the bureau not later than 30 days immediately
following the date of determination of its subjectivity. Any nonprofit organization
or governmental entity that makes an election in accordance with this paragraph will
continue to be liable for payments in lieu of contributions, until it files with the
bureau a written notice terminating its election not later than 30 days prior to the
beginning of the calendar year for which such termination is first effective. [1997, c. 293, §6 (AMD).]
B. Any employing unit that has become an employer pursuant to section 1043, subsection
9, paragraph H or I and has been paying contributions under this chapter may change
to a reimbursable basis by filing with the bureau not later than 30 days prior to
the beginning of any calendar year a written notice of election to become liable for
payments in lieu of contributions. The election may not be terminable by the employer
for that and the next calendar year. [1995, c. 220, §2 (AMD).]
C. If any employer who has elected to make payments in lieu of contributions is delinquent
in making payments as required under this subsection, the bureau may terminate such
employer's election to make payments in lieu of contributions as of the beginning
of the next calendar year, and such termination shall be effective for that and the
next calendar year and such employer shall be liable for contributions until an election
of reimbursements is filed pursuant to paragraph B. [1979, c. 651, §44 (AMD).]
D. The bureau may for good cause extend the period within which a notice of election
or a notice of termination must be filed and may permit an election to be retroactive
but not any earlier than with respect to benefits paid after December 31, 1971. [1979, c. 651, §44 (AMD).]
E. The Commissioner of Labor, in accordance with such regulations as the commission
may prescribe, shall notify each such employer of any determination which is made
of its status as an employer and of the effective date of any election which it makes
and any termination of such election. Such determination shall be subject to reconsideration,
appeal and review in accordance with section 1082, subsection 14. [1981, c. 168, §25 (AMD).]
F. Any nonprofit organization, or governmental entity, which has been liable for payments
in lieu of contributions whose election to make payments in lieu of contributions
terminates under paragraphs A or C, shall pay contributions at the rate established
for employers newly subject to this chapter as provided by subsection 4, paragraph
A until such time as his experience rating record has been chargeable with benefits
throughout the 24-consecutive-calendar-month period ending on the computation date
applicable to such year, and for rate years thereafter his contribution rate shall
be determined in accordance with subsections 3 and 4. [1977, c. 570, §30 (AMD).]
G. Any employer or governmental entity who elects to make payments in lieu of contributions
into the unemployment compensation fund as provided in this section shall not be liable
to make such payments with respect to benefits paid to any individual whose base period
wages include wages for previously uncovered services as defined in section 1043,
subsection 19, paragraph C to the extent that the unemployment compensation fund is
reimbursed for such benefits pursuant to section 121 of PL 94-566. No employer or
governmental entity will be liable for payment in lieu of contributions for weekly
benefits paid or the maximum amount paid to any individual if eligibility for such
benefits would not have been established, but for the use of wages paid for previously
uncovered services. [1977, c. 570, §31 (NEW).]
[
1997, c. 293, §6 (AMD)
.]
11. Reimbursement payments in lieu of contributions.
Reimbursement payments in lieu of contributions shall be made in accordance with
this subsection.
A. At the end of each period as determined by regulation, the commissioner shall assess
each employer or governmental entity who has elected to make payments in lieu of contributions
an amount as provided in subsection 10. [1983, c. 351, §23 (AMD).]
B. Payment of any assessment rendered under paragraph A shall be made not later than
30 days after such assessment was mailed to the last known address of such employer
or governmental entity, unless there has been an application for redetermination in
accordance with paragraph D. [1977, c. 570, §32 (AMD).]
C. Payments made by an employer or governmental entity under this subsection shall
not be deducted or deductible, in whole or in part, from the remuneration of individuals
in the employ of such employer or governmental entity. [1977, c. 570, §32 (AMD).]
D. The amount due specified in any assessment from the commissioner shall be conclusive
on the employer or governmental entity, unless not later than 15 days after the assessment
was mailed to the last known address, the employer or governmental entity files an
application for redetermination by the commission setting forth the grounds for such
application. [1979, c. 651, §28 (AMD).]
E. Past-due payments of amounts in lieu of contributions are subject to the same interest,
penalties and collection provisions that, pursuant to section 1225, subsections 3
and 4, sections 1229, 1230 and 1231 apply to past-due contributions. [1997, c. 293, §7 (AMD).]
F. The commissioner shall promptly review and reconsider the amount due specified in
the assessment and shall thereafter issue a redetermination in any case in which
such application for redetermination has been filed. Any such redetermination is conclusive
on the employer or governmental entity unless the employer or governmental entity
files an appeal in accordance with Title 5, chapter 375, subchapter VII. [1997, c. 293, §8 (AMD).]
G. Refunds of payments in lieu of contributions or interest thereon shall be subject
to the same provision that, pursuant to section 1225, subsection 5, applies to refunds
of contributions or interest thereon. [1975, c. 462, §7 (AMD).]
[
1997, c. 293, §§7, 8 (AMD)
.]
12. Provision of bond or other security.
In the discretion of the commissioner, any employer who elects to become liable for
payments in lieu of contributions shall be required within 60 days after the effective
date of his election to execute and file with the bureau a surety bond or he may elect
to deposit with the bureau money or securities as approved by the commissioner; upon
the failure of an employer to comply with this subsection within the time limits imposed,
the commissioner may terminate that employer's election to make payments in lieu of
contributions and the termination shall be effective for the current and next calendar
year. This subsection shall not apply to governmental entities as defined by section
1043, subsection 28, whether they act singularly or in group accounts as allowed by
subsection 15.
[
1983, c. 351, §24 (AMD)
.]
13. Payments by the State, any political subdivision, or instrumentalities.
The State or any political subdivision or any of their instrumentalities shall pay
contributions in accordance with subsections 1 and 2, unless a governmental entity
elects to pay to the bureau for the unemployment compensation fund, in lieu of contributions,
an amount equal to the amount of regular benefits and 1/2 of the extended benefits
paid that are attributable to service in the employ of such governmental entity, except
that with respect to benefits paid for weeks of unemployment after January 1, 1979,
such governmental entity must make payments in lieu of contributions as provided in
subsection 10.
Each individual branch of State Government and each agency of State Government may
be determined an individual entity and elect payment on an individual election to
the unemployment compensation fund as provided by this subsection. Political subdivisions
of the State shall be individual governmental entities for the purpose of this chapter
and shall have the option of paying to the unemployment compensation fund as provided
by this subsection.
Payments of the amounts due shall be made in accordance with such regulations as the
commission may prescribe.
[
1979, c. 651, §§30, 47 (AMD)
.]
14. Allocation of benefit costs.
Each employer or governmental entity who is liable for payments in lieu of contributions
shall pay to the bureau for the fund the amount as provided in subsection 10. If benefits
paid to an individual are based on wages paid by more than one employer and one or
more of such employers are liable for payments in lieu of contributions, the amount
payable to the fund by each employer who is liable for such payments shall be determined
in accordance with paragraph A or B.
A. If benefits paid to an individual are based on wages paid by one or more employers
who are liable for payments in lieu of contributions and on wages paid by one or more
employers who are liable for contributions, the amount of benefits payable by each
employer who is liable for payments in lieu of contributions shall be an amount which
bears the same ratio to the total benefits paid to the individual as the total base
period wages paid to the individual by such employer bear to the total base period
wages paid to the individual by all of his base period employers. [1971, c. 538, §45 (NEW).]
B. If benefits paid to an individual are based on wages paid by 2 or more employers
who are liable for payments in lieu of contributions, the amount of benefits payable
by each such employer shall be an amount which bears the same ratio to the total benefits
paid to the individual as the total base period wages paid to the individual by such
employer bear to the total base period wages paid to the individual by all of his
base period employers. [1971, c. 538, §45 (NEW).]
C. When it has been determined that benefits have been erroneously paid to a claimant
and entitlement is based in whole or in part on wages with an employer who is liable
for payments in lieu of contributions, such employer's proportionate share of such
erroneous payment will be credited at the time recovery is effected. [1971, c. 538, §45 (NEW).]
[
1979, c. 651, §§44, 47 (AMD)
.]
15. Group accounts.
Two or more nonprofit organizations or 2 or more governmental entities that have
become liable for payments in lieu of contributions, in accordance with subsections
10 and 13, may file a joint application to the commissioner for the establishment
of a group account for the purpose of sharing the cost of benefits paid that are attributable
to service in the employ of such employers or governmental entities. Each such application
shall identify and authorize a group representative to act as the group's agent for
the purposes of this subsection. Upon approval of the application, the commissioner
shall establish a group account for such employers or governmental entities effective
as of the beginning of the calendar quarter in which it receives the application and
shall notify the group's representative of the effective date of the account. Such
account shall remain in effect for not less than 2 years and thereafter until terminated
at the discretion of the commissioner or upon application by the group. Upon establishment
of the account, each member of the group shall be liable for payments in lieu of contributions
with respect to each calendar quarter in the amount that bears the same ratio to the
total benefits paid in such quarter that are attributable to service performed in
the employ of all members of the group as the total wages paid for service in employment
by such member in such quarter bear to the total wages paid during such quarter for
service performed in the employ of all members of the group. The commission shall
prescribe such regulations as it deems necessary with respect to applications for
establishment, maintenance and termination of group accounts that are authorized by
this subsection, for addition of new members to, and withdrawal of active members
from, such accounts, and for the determination of the amounts that are payable under
this subsection by members of the group and the time and manner of such payments.
[
1981, c. 286, §4 (AMD)
.]
16. Transition provision.
Notwithstanding subsections 10, 11, 14 and 15, any nonprofit organization or group
of organizations not required to be covered pursuant to section 3309(a)(1) of the
Federal Unemployment Tax Act prior to January 1, 1978, that prior to October 20, 1976,
paid contributions required by subsection 1, and pursuant to subsection 10, elects,
within 30 days after January 1, 1978, to make payments in lieu of contributions shall
not be required to make any such payment on account of any regular or extended benefits
paid, on the basis of wages paid by such organization to individuals for weeks of
unemployment which begin on or after the effective date of such election until the
total amount of such benefits equals the amount of the positive balance in the experience
rating record of such organization.
[
1977, c. 570, §37 (NEW)
.]
SECTION HISTORY
1965, c. 381, §§19-21 (AMD).
1971, c. 538, §§35-46 (AMD).
1971, c. 620, §11 (AMD).
1973, c. 555, §§15-19 (AMD).
1973, c. 563, §§1-5 (AMD).
1975, c. 462, §§5-7 (AMD).
1975, c. 693, (AMD).
1975, c. 729, (AMD).
1977, c. 285, (AMD).
1977, c. 460, §§6,7 (AMD).
1977, c. 564, §§99-A (AMD).
1977, c. 570, §§26-37 (AMD).
1977, c. 585, §3 (AMD).
1977, c. 675, §§23-28 (AMD).
1977, c. 694, §§478,479 (AMD).
1977, c. 696, §205 (AMD).
1979, c. 541, §A184 (AMD).
1979, c. 579, §§23-29,43- 45 (AMD).
1979, c. 651, §§24-30,44- 47 (AMD).
1981, c. 16, §§1-10 (AMD).
1981, c. 168, §25 (AMD).
1981, c. 286, §4 (AMD).
1981, c. 547, §§2,3 (AMD).
1983, c. 16, (AMD).
1983, c. 128, §2 (AMD).
1983, c. 351, §§22-24 (AMD).
1983, c. 650, §2 (AMD).
1983, c. 753, §§2,3 (AMD).
1985, c. 348, §§9-11 (AMD).
1989, c. 363, §2 (AMD).
1993, c. 22, §§6,7 (AMD).
1993, c. 22, §8 (AFF).
1993, c. 312, §2 (AMD).
1995, c. 9, §5 (AMD).
1995, c. 9, §6 (AFF).
1995, c. 220, §§1,2 (AMD).
1995, c. 657, §3 (AMD).
1995, c. 657, §10 (AFF).
1997, c. 293, §§6-8 (AMD).
1997, c. 380, §§2,3 (AMD).
1997, c. 745, §§2,3 (AMD).
1999, c. 191, §1 (AMD).
1999, c. 464, §§9,10 (AMD).
1999, c. 740, §2 (AMD).
RR 2005, c. 1, §12 (COR).
2005, c. 40, §1 (AMD).
2005, c. 120, §1 (AMD).
2007, c. 23, §1 (AMD).
2007, c. 352, Pt. A, §2 (AMD).
2011, c. 499, §§1, 2 (AMD).
2011, c. 499, §4 (AFF).
2013, c. 175, §1 (AMD).
2013, c. 314, §§3-5 (AMD).
2013, c. 314, §6 (AFF).
2015, c. 107, §§1, 2 (AMD).
