Title 41, Labor and Employment

(A) Notwithstanding the provisions of Sections 41-31-100 and 41-31-120, an employing unit must be assigned all or a portion of the employment benefit record of an existing employing unit when there is an acquisition or change in the form or organization of an existing business en…

Nothing in Sections 41-31-110 and 41-31-120 shall be construed to authorize or require the refund of any sums lawfully paid into the unemployment compensation trust fund or to authorize or require sums lawfully paid into the unemployment compensation trust fund for any purpose ot…

(A) For the purposes of this section and for tax years 2010 and prior, "debit balance" means the excess of total benefits charged over total contributions made. (B) For acquisitions that occur in tax years 2010 and prior, no transfer of experience rating accounts, in whole or in …

In the payment of any contributions or any departmental administrative contingency assessment a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased by one cent.

The department shall not require contribution and wage reports more frequently than quarterly. Effective with the quarter ending March 31, 2024, every employer with ten or more employees and every individual or organization that, as an agent, reports wages on a total of ten or mo…

The department annually shall report to any employer the status of his account showing his total charges against it for benefits paid during the annual period and his benefit ratio as calculated pursuant to Section 41-31-5, as applicable. No employer may contest any charge agains…

(A) The department shall maintain a separate account for each employer and shall accurately record the data used to determine an employer's experience for the purpose of rate assignments. Nothing in Chapters 27 through 41 of this title shall be construed to grant any employer or …

The department annually shall classify employers in accordance with their actual experience of the total taxable wages reported and with respect to benefits charged against their accounts to set contribution rates that reflect the employer's experience. The department shall deter…

Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to Chapters 27 through 41 of this title with respect to wages for employment. Contributions shall become due and be paid by each employer to the department for the fund in…

As soon as practicable after a contribution report is filed, the department shall examine it and compute the contribution due. If the amount computed is greater than the amount previously paid, the difference shall be paid to the department within ten days after notice of the amo…

(A)(1) If the department finds that an additional contribution is due, that the report was made in good faith, that the understatement of the contribution is not deliberate, then no penalty shall be added because of the understatement. However, except for the time period containe…

The department must give notice to an employing unit that has failed to make reports required pursuant to Chapters 27 through 41 of this title, or has filed incorrect or insufficient reports. If the employing unit refuses or neglects to file a proper report within fifteen days af…

An employer that fails to file a report concerning wages or contributions pursuant to Chapters 27 through 41 of this title within fifteen days from the date upon which the department mailed a demand for the report, the department shall assess the employer a penalty of ten percent…

(A) If, not later than four years after the date on which any contributions or interest or employment security administrative contingency assessments became due, an employer who has paid the contributions or interest or employment security administrative contingency assessments s…

(A) Contributions unpaid on the date on which they are due and payable, as prescribed by the department, shall bear interest at the rate of one percent for each month or fraction for which they remain unpaid but contributions as have accrued prior to the establishment of an emplo…

The contributions, interest, penalties, departmental administrative contingency assessments, and costs prescribed in this chapter are considered taxes owing the State by the persons against whom they are charged, and are a lien upon the real property or chattels of the person by …

(A) If an employer defaults in any payment of contributions, interest, penalties, or departmental administrative contingency assessments, the department shall notify the employer of the amount of contributions, interest, penalties, or departmental administrative contingency asses…

Each employer's base rate for the twelve months commencing January first of any calendar year is determined in accordance with Section 41-31-50 on the basis of his record up through June thirtieth of the preceding calendar year, but no employer's base rate is less than the rate a…

(A) The department, or its authorized representative, shall file a copy of the execution with the clerk of court of the county or counties of the State in which the employer does business. The clerk of court shall enter in his abstract of judgments the name of the employer identi…

Any clerk of court or register of deeds, as the case may be, or county treasurer shall be entitled to the fees provided in Section 14-19-100 for filing, enrolling, and satisfying a tax warrant or execution issued by the department.

Subsequent to any distribution of an employer's assets pursuant to a court order, including any receivership, assignment for the benefits of creditors, adjudicated insolvency, composition or similar proceeding, contributions then or thereafter due shall be paid in full on the sam…

(A) For the purposes of this section: (1) "Average high cost multiple" means the number of years the department could pay unemployment compensation, based upon the statewide reserve ratio, if the department paid the compensation at a rate equivalent to the average benefit cost ra…

As used in this chapter: (1) "Benefit ratio" means: (a) for the period of January 1, 2011, through December 31, 2013, the number calculated by dividing the sum of all benefits charged to an employer during the forty calendar quarters immediately preceding the calculation date by …

Each employer eligible for a rate computation shall have his tax rate determined in the following manner: (1)(a)(i) Annually the department must calculate a contribution rate for each employer qualified for an experience rating. The contribution rate must correspond to the rate c…

Effective with claims filed on or after January 1, 2012: (1) A seasonal pursuit is one which, because of seasonal conditions making it impracticable or impossible to do otherwise, customarily carries on production operations only within a regularly recurring active period or peri…

(A) In any calendar year in which the State Unemployment Insurance Trust Fund is insolvent, the State shall impose additional surcharges on all contributory employers to pay interest on the outstanding debt. The estimated amount of interest to be paid in the upcoming year will be…

(A) If on the computation date upon which an employer's tax rate is to be computed as provided in Section 41-31-40 there is a delinquent report, the tax class twenty rate must be assigned to the employer until the next computation date or until all outstanding tax reports have be…

For the purposes of this article, "nonprofit organization" means an organization, or group of organizations, described in Section 501(c)(3) of the United States Internal Revenue Code that is exempt from income taxes under Section 501(a) of that code.

Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this article.

Any nonprofit organization which, pursuant to item (6) of Section 41-27-210, is, or becomes, subject to Chapters 27 through 41 of this title after December 31, 1971, shall pay contributions under provisions of Section 41-31-10 unless it elects, in accordance with this section, to…

Payments in lieu of contributions shall be made in accordance with the provisions of subsections (1) and (2) of this section. (1) At the end of each calendar quarter the department shall bill each nonprofit organization (or group of such organizations) which has elected to make p…

The department in its discretion may adopt regulations requiring any nonprofit organization or group of organizations described in Section 41-31-660(3) which does not possess title to real property and improvements valued in excess of two million dollars to post a surety bond, mo…

If any nonprofit organization fails to file a bond or make a deposit, or to file a bond in an increased amount or to increase or make whole the amount of a previously made deposit, as provided under this section, the department may terminate such organization's election to make p…

Each employer that is liable for payment in lieu of contributions shall pay the department for the fund an amount equal to the amount of regular benefits and one-half the extended benefits paid that are attributable to service in the employ of such employer except that after Janu…

(A) Any nonprofit organization that prior to January 1, 1969, paid contributions required by Section 41-31-10 and, pursuant to Section 41-31-620, elects within thirty days after January 1, 1972, to make payments in lieu of contributions, is not required to make any such payment o…

If the department finds that an employer ceased to render employment solely due to the closing of the business because of the entrance of one or more of the owners, officers, partners, or the majority stockholders into the Armed Forces of the United States, or any of its allies, …

Benefits paid to employees of a governmental entity as provided for by Sections 41-27-210(5), 41-27-230(2), and 41-35-10, shall be financed to the same extent, in similar manner, and by like procedure as is set out in Article 5 of this chapter with respect to the financing of ben…

(A) Unemployment compensation premiums collected from state agencies will be deposited into a separate account and used to pay unemployment compensation benefits to eligible employees of the State. Premiums will be based on experience ratings provided by private consultants and t…

In the event of a change of name by a corporation, without any change of ownership interest, the department may provide that the experience rating of the old corporation be continued by the new corporation.

Departmental administrative contingency assessments must accrue and become payable by each employer who is subject to the assessments as defined in Section 41-27-410 for each calendar year in which he is subject to Chapters 27 through 41 of this title with respect to wages for em…

Departmental administrative contingency assessments must be reported on the employer's quarterly contribution report according to the same rules as the department may prescribe for contributions.

If any employer's amount of the departmental administrative contingency assessment which is due and payable, as prescribed by the department, is unpaid ten days following the date on which an assessment or debit memorandum has been issued, a penalty of ten dollars may be assessed…