Chapter 126
2013 -- H 5700
Enacted 06/24/13
A N A C T
RELATING TO
LABOR AND LABOR RELATIONS - EMPLOYMENT SECURITY-
CONTRIBUTIONS
Introduced By: Representatives Williams, Almeida, Guthrie, Blazejewski, and Ajello
Date Introduced: February 27, 2013
It is enacted by the
General Assembly as follows:
SECTION 1. Sections 28-43-3 and 28-43-30 of the General Laws
in Chapter 28-43
entitled "Employment Security - Contributions" are
hereby amended to read as follows:
28-43-3.
Employer's accounts -- Credits and charges. --
Subsequent to the
establishment of a separate employer's account for each employer
subject to chapters 42 -- 44 of
this title as set forth in section 28-43-1(4), the credits
and charges to each employer's account,
exclusive of the state of
be determined as follows:
(1) Credits to each
employer's account:
(i)
After the September 30, 1958 computation date all contributions required under
section 28-43-8 and paid by each employer.
(ii) All surcharges
required and paid under section 28-43-4.
(2) Charges to each
employer's account:
(i)
Refunds of overpayments under section 28-43-13, as of the date refunded;
(ii) For benefit years
beginning subsequent to September 30, 1993, an amount equal to
the benefits provided in sections 28-44-6(a) and (b),
28-44-7, and 28-44-8, and paid to each
individual with respect to a benefit year, as of the date paid.
Those benefits shall be charged to the
account of the most recent base period employer, as defined
in section 28-43-1(7); provided, that
if a claimant works for two (2) or more employers
concurrently, either full-time or part-time, and
becomes unemployed on the same day from more than one
employer, any benefits paid as a result
of the unemployment shall be charged to the employers'
accounts proportionately based upon the
ratio of base period wages paid by each employer to the
total base period wages paid by the
concurrent employers from whom the claimant became separated
from employment. No charge
for benefits paid under section 28-44-7 shall be made
against the account of any employer who
shows to the satisfaction of the director that he or she
has continued to employ the individual
during the weeks of his or her claim to the same extent that
he or she had employed him or her
during that individual's base period, and those benefits, if
not chargeable to the most recent base
period employer, shall be charged to the balancing account.
(iii) If any base
period employer, whether or not he or she was the most recent, shows to
the satisfaction of the director that the individual who
is in receipt of benefits became separated
from his or her last employment with that employer for
reasons which did result or would have
resulted in a disqualification under section 28-44-17 or
28-44-18 had that base period employer
been his or her most recent, those benefits shall be
charged to the balancing account.
(iv)
The entire amount charged to the employer's account under section
28-43-9 relating
to the balancing rate.
(v) Whenever the
provisions in this section specify that an employer's account shall not
be charged, that non-charging shall be limited to
benefits paid based on service with an employer
required to pay contributions under the provisions of chapters
42 -- 44 of this title.
(vi)
An amount equal to the benefits provided in section 28-44-62 and paid to
each
individual with respect to a benefit year as of the date paid
minus the proportionate share of those
benefits for which the state has been or will be reimbursed by
the federal government. The federal
share of any payments shall be charged to the balancing
account and federal reimbursements shall
be credited to the balancing account.
(vii) Whenever any
benefits are paid for benefit years beginning subsequent to July 7,
1996 to an individual unemployed as a result of
physical damage to the real property at the
employer's usual place of business caused by severe weather
conditions, including, but not
limited to, hurricanes, snowstorms, ice storms or flooding,
or fire except where caused by the
employer, those benefits shall be charged to the balancing
account.
(viii) An employer's
account shall not be relieved of charges relating to any benefits
payments made if the director establishes on or after October
1, 2013 that the payment was made
because the employer, or an agent of the employer, was at
fault for failing to respond timely or
adequately to the request of the department for information
relating to the claim for
unemployment benefits that was subsequently overpaid.
28-43-30.
Reimbursement payments -- Nonprofit organizations and governmental
entities. -- (a)
At the end of each month, the director shall bill each
nonprofit organization or
group of those organizations or governmental entity which
has elected to make payment in lieu of
contributions, for an amount equal to the full amount of regular
benefits, plus the full amount of
extended benefits paid during that month, less any federal
payments to the state under section 204
of the Federal-State Extended Unemployment Compensation
Act of 1970, that is attributable to
service in the employ of that organization or entity;
provided, that for weeks of unemployment
beginning on or after January 1, 1979, those governmental
entities shall be responsible for
reimbursing the employment security fund for the full amount of
extended benefits paid that is
attributable to service in the employ of those entities. Each
nonprofit organization or group of
those organizations or governmental entity which has
elected to make payment in lieu of
contributions, shall also be liable to reimburse the employment
security fund for any benefits
payments made if the director establishes on or after October
1, 2013 that the payment was made
because the employer, or an agent of the employer, was at
fault for failing to respond timely or
adequately to the request of the department for information
relating to the claim for
unemployment benefits that was subsequently overpaid.
(b) The amount computed
for the state shall be reported monthly to the general treasurer
and shall then be paid from the general fund of the state
upon approval thereof in accordance with
the law in effect, except that to the extent that
benefits are paid by the state from special
administrative funds, the payment by the state into the employment
security fund shall be made
from special funds.
(c) The amount so
computed for political subdivisions, instrumentalities, and all other
governmental entities shall be reported monthly to the financial
authorities who shall pay the
required amount into the employment security fund in
accordance with regulations as prescribed.
(d) Payment of any bill
rendered under subsection (a) of this section shall be made not
later than thirty (30) days after that bill was mailed to
the last known address of the nonprofit
organization or governmental entity, or was otherwise delivered to
it. The bill rendered to an
employer shall constitute the director's determination and
shall be binding upon the employer
unless an appeal is duly filed in writing to the board of
review in accordance with the provisions
of section 28-43-14, within fifteen (15) days of the
mailing or other delivery.
(e) Payments made by
any nonprofit organization or governmental entity under the
provisions of this section shall not be deducted or deductible,
in whole or in part, from the
remuneration of individuals in the employ of the organization.
(f) With respect to
nonprofit organizations or groups of organizations and governmental
entities, past due payments of amounts in lieu of
contributions shall be subject to the same
interest and penalties that apply to delinquent contributions
under sections 28-42-65 and 28-43-
15.
(g) If any nonprofit
organization or governmental entity is delinquent in making
payments in lieu of contributions as required under the
provisions of this section, the director may
terminate that organization's or entity's election to make
payments in lieu of contributions as of
the beginning of the next taxable year and that
termination shall be effective for that and the next
taxable year.
SECTION 2. This act shall take effect on October 1, 2013.
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LC01448
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