Title 35A, Title 35A: Utah Workforce Services Code

35A-4-106. Reciprocal arrangements with other jurisdictions. (1) The division is authorized to enter into reciprocal arrangements with appropriate and authorized agencies of other states or of the federal government, or both, in accordance with Subsectionsthrough: (1)(a) (d) Serv…

35A-4-107. Limit of liability -- State -- Department. (1) Benefits shall be considered to be due and payable under this chapter only to the extent provided in this chapter and to the extent that money is available to the credit of the Unemployment Compensation Fund. (2) The state…

35A-4-108. Legislature may amend or repeal -- No vested private right. (1) The Legislature reserves the right to amend or repeal all or any part of this chapter at any time. (2) There shall be no vested private right of any kind against such amendment or repeal. All the rights, p…

35A-4-201. General definitions. As used in this chapter: (1) Except as otherwise provided in Subsection, "base period" means the first four of the last five completed calendar quarters next preceding the first day of the individual's benefit year with respect to any individual wh…

35A-4-202. Employing units. As used in this chapter: (1) "Employing unit" means: any individual or type of organization that has or subsequent to January 1, 1935, had one or more individuals performing services for it within the state including any: partnership; association; trus…

35A-4-203. Definition of employer -- Joint employers -- Franchisors. (1) As used in this chapter "employer" means: an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this …

35A-4-204. Definition of employment. (1) Subject to the other provisions of this section, "employment" means any service performed for wages or under any contract of hire, whether written or oral, express or implied, including service in interstate commerce, and service as an off…

35A-4-205. Exempt employment. (1) If the services are also exempted under the Federal Unemployment Tax Act, as amended, employment does not include: service performed in the employ of the United States Government or an instrumentality of the United States immune under the United …

35A-4-206. Agricultural labor. (1) "Agricultural labor" means any remunerated service performed after December 31, 1971: on a farm, in the employ of any person in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural c…

35A-4-207. Unemployment. (1) An individual is "unemployed" in any week during which the individual performs no services and with respect to which no wages are payable to the individual, or in any week of less than full-time work if the wages payable to the individual with respect…

35A-4-208. Wages defined. (1) As used in this chapter, "wages" means wages as currently defined by Section 3306(b), Internal Revenue Code of 1986, with modifications, subtractions, and adjustments provided in Subsections,, and. (2) (3) (4) (2) For purposes of Section, "wages" doe…

35A-4-301. Definitions. As used in this part: (1) "Benefit cost rate" means benefit costs of all individuals paid in a calendar year, as defined in Subsection, including the state's share of extended benefit costs, divided by the total wages paid by all employers subject to contr…

35A-4-302. Contributions. (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 for employment. The contributions become due and shall be paid by each employer to the division for…

35A-4-303. Determination of contribution rates. (1) An employer's basic contribution rate is the same as the employer's benefit ratio and is determined by dividing the total benefit costs charged back to an employer during the immediately preceding four fiscal years by the total …

35A-4-304. Special provisions regarding transfers of unemployment experience and assignment rates. (1) As used in this section: "Knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved. "Person" has the me…

35A-4-305. Collection of contributions -- Unpaid contributions to bear interest -- Offer to compromise. (1) Contributions unpaid on the date on which the contributions are due and payable, as the division determines, shall bear interest at a rate the division determines by rule t…

35A-4-306. Charging benefit costs to employer. (1) Benefit costs of former workers of an employer will be charged to the employer in the same proportion as the wages paid by that employer in the base period bear to the total wages of all employers of that worker in the base perio…

35A-4-307. Social costs -- Relief of charges. (1) Social costs consist of the following benefit costs: Benefit costs of an individual will not be charged to a base-period employer and are considered social costs if the individual's separation from that employer occurred under the…

35A-4-308. Bonds to ensure compliance. (1) The division, whenever the division considers it necessary to ensure compliance with this chapter, may require any employer, subject to the contribution imposed hereunder, to deposit with the division any bond or security as the division…

35A-4-309. Nonprofit organizations -- Contributions -- Payments in lieu of contributions. (1) Notwithstanding any other provisions of this chapter for payments by employers, benefits paid to employees of nonprofit organizations, as described in Section 501(c)(3) of the Internal R…

35A-4-310. Employing units. (1) Any employing unit that is or becomes an employer subject to this chapter within any calendar quarter is subject to this chapter during the entire calendar quarter. No employing unit is liable as an employer under Sectionfor any period prior to thr…

35A-4-311. Coverage and liability of governmental units or Indian tribal units -- Payments in lieu of contributions -- Delinquencies -- Payments to division. (1) Notwithstanding any other provisions of this chapter, benefits paid to employees of counties, cities, towns, school di…

35A-4-312. Records. (1) An employing unit shall keep true and accurate work records containing information the department may prescribe by rule. A record shall be open to inspection and subject to being copied by the division or the division's authorized representatives at a reas…

35A-4-312.5. Suspected misuse of personal identifying information. (1) As used in this section: "Child identity protection plan" is a program operated by the attorney general that uses IRIS and allows the attorney general to enter into an agreement with a third party to transmit …

35A-4-313. Determination of employer and employment. (1) The division or its authorized representatives may, upon its own motion or upon application of an employing unit, determine whether an employing unit constitutes an employer and whether services performed for, or in connect…

35A-4-314. Disclosure of information for debt collection -- Court order -- Procedures -- Use of information restrictions -- Penalties. (1) The division shall disclose to a creditor who has obtained judgment against a debtor the name and address of the last known employer of the d…

35A-4-401. Benefits -- Weekly benefit amount -- Computation of benefits -- Department to prescribe rules -- Notification of benefits -- Bonuses. (1) Benefits are payable from the fund to an individual who is or becomes unemployed and eligible for benefits. All benefits shall be p…

35A-4-402. Extended benefits. (1) Except when the result would be inconsistent with the other provisions of this section or the rules of the department, the provisions of this chapter that apply to claims for or payments of regular benefits apply to claims for and payments of ext…

35A-4-403. Eligibility of individual -- Conditions -- Furnishing reports -- Weeks of employment -- Successive benefit years. (1) Except as provided in Subsectionsand, an unemployed individual is eligible to receive benefits for any week if the division finds: (2) (3) the individu…

35A-4-403.5. Waiver of one-week waiting period during emergency. For any week beginning on or after January 1, 2020, the department may waive the one-week waiting period described in Subsectionand pay a benefit to an unemployed individual for that week if: (1) the unemployed indi…

35A-4-404. Eligibility for benefits after receiving workers' compensation or occupational disease compensation. (1) Notwithstanding any requirements involving base periods or other benefit compensational factors provided for under this chapter a person who has had a continuous pe…

35A-4-405. Ineligibility for benefits. Except as otherwise provided in Subsection (5), an individual is ineligible for benefits or for purposes of establishing a waiting period: (1) For the week in which the claimant left work voluntarily without good cause, if so found by the di…

35A-4-406. Claims for benefits -- Continuing jurisdiction -- Appeal -- Notice of decision -- Repayment of benefits fraudulently received. (1) Claims for benefits shall be made and shall be determined by the division or referred to an administrative law judge in accordance with ru…

35A-4-407. Voluntary income tax withholding. (1) The department shall advise an individual filing a new claim for benefits at the time of filing the claim that: unemployment benefits may be subject to federal, state, and local income tax; there are requirements for estimating tax…

35A-4-501. Unemployment Compensation Fund -- Administration -- Contents -- Treasurer and custodian -- Separate accounts -- Use of money requisitioned -- Advances under Social Security Act. (1) There is established the Unemployment Compensation Fund, separate and apart from all pu…

35A-4-502. Administration of Employment Security Act. (1) The department shall administer this chapter through the division. The department may make, amend, or rescind any rules and special orders necessary for the administration of this chapter. The division may: employ persons;…

35A-4-503. Destruction or disposal of records or reports by division -- Procedure. The division may destroy or dispose of reports or records that are properly recorded or summarized in the payment records of the division, or that are no longer necessary in the proper administrati…

35A-4-506. Workforce Initiatives Fund. (1) As used in this section, "fund" means the Workforce Initiatives Fund created in Subsection (2). (2) There is created an expendable special revenue fund known as the "Workforce Initiatives Fund." (3) The fund consists of: except as provid…

35A-4-507. Authority to obtain money from state's account in federal unemployment trust fund -- Use and deposit. (1) Notwithstanding the provisions of Sectionsand, the department may requisition and receive from the state's account in the unemployment trust fund in the treasury o…

35A-4-508. Review of decision or determination by division -- Administrative law judge -- Division of adjudication -- Workforce Appeals Board -- Judicial review by Court of Appeals -- Exclusive procedure. (1) A review of a decision or determination involving contribution liabilit…

35A-4-509. Department to maintain website for employers. (1) The department shall develop and maintain a website through which employers may: access the following information: the division's rules and processes for the administration of this chapter; a description of conduct that…