23-765
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23-765. Employer contribution rates A. If at any time before the computation date shared work benefits are paid under the shared work plan of an employer or its predecessor, the employer's contribution rate for the ensuing calendar year as determined according to section 23-730 shall be increased by adding to that rate: 1. One per cent if the employer's negative reserve ratio is at least five per cent but less than fifteen per cent. 2. Two per cent if the employer's negative reserve ratio is fifteen per cent or more. B. Subsection A of this section does not apply to an employer if any of the following applies: 1. As of the computation date, the employer has a positive reserve ratio or a reserve equal to zero. 2. The employer's account has not been charged with shared work benefits under the shared work plan or plans of the employer or its predecessor during the twelve month period immediately preceding the computation date, if the employer's reserve ratio as of the computation date is more favorable than it was as of the preceding computation date. 3. The employer's account has not been charged with shared work benefits under the shared work plan or plans of the employer or its precedessor during the twenty-four month period immediately preceding the computation date. |