Title 39, Title 39

An employing unit not otherwise subject to this chapter or any employing unit for which services are performed that do not constitute employment as defined in this chapter may file with the department a written election that all such services performed by individuals in its emplo…

(1) Contributions accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter with respect to wages, as defined in 39-51-201, paid for employment, as defined in this chapter, occurring during the calendar year. (2) The contri…

(1) Any contractor who is or becomes an employer under the provisions of this chapter who contracts with any subcontractor who also is or becomes an employer under the provisions of this chapter shall withhold sufficient money on the contract to guarantee that all taxes, penaltie…

(1) The officer of a corporation whose responsibility it is to pay the taxes, penalties, and interest, as provided by 39-51-404, 39-51-1103(1) and (2), 39-51-1125(1), and 39-51-1301, is liable for the taxes, penalties, and interest due. (2) (a) The department shall consider the o…

(1) Payment of contributions shall apply only to wages paid up to and including the amount specified in this section by an employer to an employee with respect to employment. (2) The taxable wage base for each year is the greater of 80% of the average annual wage as determined un…

(1) A decision, determination, or redetermination of the department involving an employer-employee relationship is final unless an interested party entitled to notification submits a written appeal of the decision, determination, or redetermination. The appeal must be made in the…

(1) (a) If an employer claims an adjustment or the department determines through an examination of the employer's account that the employer has overpaid the amount due, the amount of the overpayment must be applied to future unemployment insurance obligations or must be refunded …

As used in part 12 and this part, the following definitions apply: (1) "Computation date" means the 12-month reporting period ending September 30 preceding the calendar year for which a covered employer's contribution rate is effective. (2) "Cutoff date" means October 31 immediat…

For the purpose of determining if a covered employer is an eligible employer, delinquencies of a minor nature may be disregarded if it is shown to the satisfaction of the department that the covered employer acted in good faith and that forfeiture of a reduced contribution rate b…

All covered employers, except governmental entities and those qualified and electing to make payments in lieu of contributions, shall pay contributions at rates assigned annually by the department.

(1) Any nonprofit organization defined in 39-51-1103, tribal unit, or governmental entity electing to become liable for payments in lieu of contributions shall file a written notice of its election with the department not later than 30 days immediately following the date of the d…

(1) Employers electing to make payments in lieu of contributions under 39-51-1103 shall pay into the unemployment insurance fund established in 39-51-401 an amount equivalent to the full amount of regular benefits plus the state's share of extended benefits paid to individuals ba…

(1) Any nonprofit organization, tribal unit, or governmental entity may terminate its election to make payments in lieu of contributions after 2 years from the effective date of an election by filing a written notice with the department not later than 30 days prior to the beginni…

(1) Each tribal unit of an Indian tribe is jointly and severally liable for all contributions or payments in lieu of contributions, including those under subsection (2), owed by any other tribal unit of the same Indian tribe. (2) (a) An Indian tribe and its tribal units that make…

(1) The department shall by rule provide for the proper notification of employers of the classification and rate of contribution applicable to their accounts. Except as provided in subsection (2), the notification is final for all purposes unless the employer files a written requ…

The definitions set forth in 39-51-1121 apply to this part.

(1) The rates of governmental entities who have accumulated experience rating credits must be adjusted annually as follows with each governmental entity assigned a rate based upon: (a) its benefit cost experience, to be arrived at by dividing the total sum of benefits charged to …

(1) The department shall for each calendar year classify employers in accordance with their actual experience in the payment of contributions and with respect to benefits charged against their accounts, with contribution rates reflecting benefit experience. Each employer's rate f…

(1) Except for cost reimbursement, benefits paid must be charged to the account of each of the claimant's base period employers. The benefit charged must be based on the percentage of wages paid by the employer as compared to the total wages paid by all employers in the claimant'…

An experience rating record must be maintained for each covered employer. The record is credited with all contributions that the covered employer has paid since October 1, 1981. The record must also be charged with the amount of benefits paid that are chargeable to the covered em…

An employer who has not had covered employment or whose coverage has been terminated because the employer has ceased to do business for 5 consecutive years is considered a new employer and may not be credited with the employer's previous experience for the purpose of computing an…

(1) The rate schedule for each calendar year is assigned based upon the ratio of the trust fund balance as of October 31 prior to the rate year to total wages in covered employment for the 12-month period ending June 30 prior to the computation date. (2) The ratio at the top of e…

SCHEDULES OF CONTRIBUTION RATES - Part I Sched. Sched. Sched. Sched. Sched. I II III IV V Minimum Ratio of Fund to Total Wages (.0280) (.0260) (.0245) (.0225) (.0200) Average Tax Rate 0.95 1.12 1.32 1.52 1.72 Rate Class Contribution Rates for Eligible Employers 1 0.00% 0.00% 0.00…

(1) (a) If an employer in any manner succeeds to or acquires all or a portion of the trade or business of another employer or transfers all or a portion of the employer's trade or business to another employer and both employers are under substantially common ownership, management…

(1) Failure to file reports and make payments in a timely manner, as required under 39-51-404, 39-51-603, 39-51-1103, and 39-51-1125, may subject an employer to penalty and interest, as provided in subsection (2). (2) The department may assess penalties and interest under this se…

(1) If an employer fails to file a report or return as required under this chapter or the rules adopted by the department within the time specified or if the employer's records are inaccurate or are incomplete when an employer has filed a quarterly wage report for the period in q…

(1) The department may enter into payment agreements with an employer to resolve unpaid taxes, penalty, and interest. Penalty or interest, or both penalty and interest, may be abated if an acceptable payment agreement is entered into and followed. Failure to meet the terms of the…

(1) Unpaid taxes, including penalties and interest assessed on unpaid taxes, have the effect of a judgment against the employer, against the liable corporate officer or liable member or manager of a limited liability company referred to in 39-51-1105, or against a partner in a li…

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, taxes then or thereafter due shall…

(1) The courts of this state shall recognize and enforce liabilities for unemployment taxes and any other special assessments imposed by other states that extend a like comity to this state. (2) The department may sue in the courts of any other jurisdiction that extends comity to…

(1) To collect delinquent taxes, penalties, and interest, the department may direct the offset of any funds due the debtor from the state, except wages subject to the provisions of 25-13-614 and retirement benefits. The department, through the department of revenue, shall provide…

As used in this chapter, unless the context clearly requires otherwise, the following definitions apply: (1) "Annual payroll" means the total amount of wages paid by an employer, regardless of the time of payment, for employment during a calendar year. (2) "Base period" means: (a…

"Employer" means: (1) any employing unit whose total annual payroll within either the current or preceding calendar year equals or exceeds the sum of $1,000; (2) any agricultural employing unit that pays $20,000 or more in cash to workers for agricultural labor in any quarter in …

(1) "Employment", subject to other provisions of this section, means service by an individual, by a manager or member of a limited liability company treated as a corporation pursuant to 39-51-207, or by an officer of a corporation, including service in interstate commerce, perfor…

(1) The term "employment" does not include: (a) domestic or household service in a private home, local college club, or local chapter of a college fraternity or sorority, except as provided in 39-51-202(3). If an employer is otherwise subject to this chapter and has domestic or h…

(1) The term "agricultural labor" includes all services performed prior to January 1, 1972, which was agricultural labor as defined in this section prior to such date and remunerated services performed after December 31, 1971: (a) on a farm, in the employ of any person in connect…

(1) For the purposes of 39-51-203, any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person must be treated as an employee of the crew leader if: (a) the crew leader holds a valid certificate of registration…

For the purposes of this chapter, a limited liability company is treated as follows: (1) as a sole proprietorship if it is a single-member limited liability company; (2) as a partnership if it consists of more than a single member and it is not established as a corporation pursua…

(1) An individual is considered to be totally unemployed in any week during which the individual: (a) did not perform any work in employment and did not earn any wages for employment; or (b) except as provided in subsection (2): (i) due to a lack of work, worked fewer than the ho…

An individual's week of unemployment commences only after the individual files a claim for unemployment insurance benefits with the unemployment insurance division and has registered for work with the individual's local job service, except as the department may by rule otherwise …

(1) Benefits are payable from the fund to any individual who is or becomes unemployed and eligible for benefits as is herein prescribed. (2) All benefits shall be paid through public employment offices in the state or other agencies designated by the department in accordance with…

(1) An unemployed individual, including an alien entitled to benefits under the provisions of 39-51-2110, is eligible to receive benefits for any week of total unemployment within the individual's benefit year only if the department finds that the individual: (a) has filed a clai…

To qualify for benefits, an individual must have been paid total wages for employment in the base period in an amount: (1) not less than 1 1/2 times the wages earned in the calendar quarter in which wages were the highest during the base period; however, the total wages in the ba…

Wages earned for services performed as an employee representative as defined in the Railroad Unemployment Insurance Act (45 U.S.C. 351, et seq.) or for services performed for an employer as defined in that act are not included for the purposes of determining eligibility or weekly…

An individual who received benefits during a benefit year shall perform services for remuneration following the initial separation from employment in the previous benefit year as a condition for receiving benefits in a second benefit year. The service must constitute employment a…

(1) Benefits based on services in employment defined in 39-51-203(5) and (6) are payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other services subject to this chapter, except that benefits based on services in…