It is enacted by the General Assembly as follows:

SECTION 1. Section 28-43-31 of the General Laws in Chapter 28-43 entitled "Employment Security -- Contributions" is hereby amended to read as follows:

{ADD 28-43-31. Allocation of benefit costs -- Reimbursable employers. -- ADD} Each employer that is liable for payments in lieu of contributions in accordance with section 28-43-29 shall pay to the director for the fund the full amount of regular benefits paid plus the full amount of extended benefits paid, less any federal payments to the state under section 204 of the Federal-State Extended Unemployment Compensation Act of 1970, that are attributable to service in the employ of that employer; provided, however, that for weeks of unemployment beginning on or after January 1, 1979, governmental entities which are liable for reimbursement shall be responsible for reimbursing the fund for the full amount of extended benefits so paid; provided further, however, that any such organization or governmental entity shall not be liable for any benefits paid in accordance with the provisions of section 28-44-3.1 to the extent that the employment security fund is reimbursed for those benefits, pursuant to section 121 of United States P.L. 94-566. {DEL If benefits paid to an individual are based on wages paid by more than one employer and one or more of those employers is liable for payments in lieu of contributions, the amount payable to the fund by each employer that is liable for that payment shall be determined in accordance with the provisions of subdivision (1) or subdivision (2), whichever is applicable: DEL}

{DEL (1) If benefits paid to an individual are based on wages paid by one (1) or more such organizations or governmental entity and one (1) or more other employers, the amount payable by the organization or governmental entity to the employment security fund shall be that amount of benefits received by the individual which bears the same ratio to total benefits paid to him or her as the base period wages paid to him or her by the organization or governmental entity bear to the total amount of base period wages paid to that individual by all the base period employers. DEL}

{DEL (2) If benefits paid to an individual are based on wages paid by two (2) or more employers that are liable for payments in lieu of contributions, the amount of benefits payable by each 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 that employer bear to the total base period wages paid to the individual by all of his base period employers. DEL}

SECTION 2. This act shall take effect upon passage.