§ 28-43-3 - Employer's accounts – Credits and charges.
SECTION 28-43-3
§ 28-43-3 Employer's accounts –Credits and charges. – Subsequent to the establishment of a separate employer's account for eachemployer subject to chapters 42 – 44 of this title as set forth in §28-43-1(4), the credits and charges to each employer's account, exclusive ofthe state of Rhode Island, its political subdivisions, and theirinstrumentalities, shall be determined as follows:
(1) Credits to each employer's account:
(i) After the September 30, 1958 computation date allcontributions required under § 28-43-8 and paid by each employer.
(ii) All surcharges required and paid under § 28-43-4.
(2) Charges to each employer's account:
(i) Refunds of overpayments under § 28-43-13, as of thedate refunded;
(ii) For benefit years beginning subsequent to September 30,1993, an amount equal to the benefits provided in §§ 28-44-6(a) and(b), 28-44-7, and 28-44-8, and paid to each individual with respect to abenefit year, as of the date paid. Those benefits shall be charged to theaccount of the most recent base period employer, as defined in §28-43-1(7); provided, that if a claimant works for two (2) or more employersconcurrently, either full-time or part-time, and becomes unemployed on the sameday from more than one employer, any benefits paid as a result of theunemployment shall be charged to the employers' accounts proportionately basedupon the ratio of base period wages paid by each employer to the total baseperiod wages paid by the concurrent employers from whom the claimant becameseparated from employment. No charge for benefits paid under § 28-44-7shall be made against the account of any employer who shows to the satisfactionof the director that he or she has continued to employ the individual duringthe weeks of his or her claim to the same extent that he or she had employedhim or her during that individual's base period, and those benefits, if notchargeable to the most recent base period employer, shall be charged to thebalancing account.
(iii) If any base period employer, whether or not he or shewas the most recent, shows to the satisfaction of the director that theindividual who is in receipt of benefits became separated from his or her lastemployment with that employer for reasons which did result or would haveresulted in a disqualification under § 28-44-17 or 28-44-18 had that baseperiod employer been his or her most recent, those benefits shall be charged tothe balancing account.
(iv) The entire amount charged to the employer's accountunder § 28-43-9 relating to the balancing rate.
(v) Whenever the provisions in this section specify that anemployer's account shall not be charged, that non-charging shall be limited tobenefits paid based on service with an employer required to pay contributionsunder the provisions of chapters 42 – 44 of this title.
(vi) An amount equal to the benefits provided in §28-44-62 and paid to each individual with respect to a benefit year as of thedate paid minus the proportionate share of those benefits for which the statehas been or will be reimbursed by the federal government. The federal share ofany payments shall be charged to the balancing account and federalreimbursements shall be credited to the balancing account.
(vii) Whenever any benefits are paid for benefit yearsbeginning subsequent to July 7, 1996 to an individual unemployed as a result ofphysical damage to the real property at the employer's usual place of businesscaused by severe weather conditions, including, but not limited to, hurricanes,snowstorms, ice storms or flooding, or fire except where caused by theemployer, those benefits shall be charged to the balancing account.