§ 28-43-30 - Reimbursement payments – Nonprofit organizations and governmental entities.
SECTION 28-43-30
§ 28-43-30 Reimbursement payments –Nonprofit organizations and governmental entities. – (a) At the end of each month, the director shall bill each nonprofitorganization or group of those organizations or governmental entity which haselected to make payment in lieu of contributions, for an amount equal to thefull amount of regular benefits, plus the full amount of extended benefits paidduring that month, less any federal payments to the state under § 204 ofthe Federal-State Extended Unemployment Compensation Act of 1970, that isattributable to service in the employ of that organization or entity; provided,that for weeks of unemployment beginning on or after January 1, 1979, thosegovernmental entities shall be responsible for reimbursing the employmentsecurity fund for the full amount of extended benefits paid that isattributable to service in the employ of those entities.
(b) The amount computed for the state shall be reportedmonthly to the general treasurer and shall then be paid from the general fundof the state upon approval thereof in accordance with the law in effect, exceptthat to the extent that benefits are paid by the state from specialadministrative funds, the payment by the state into the employment securityfund shall be made from special funds.
(c) The amount so computed for political subdivisions,instrumentalities, and all other governmental entities shall be reportedmonthly to the financial authorities who shall pay the required amount into theemployment security fund in accordance with regulations as prescribed.
(d) Payment of any bill rendered under subsection (a) of thissection shall be made not later than thirty (30) days after that bill wasmailed to the last known address of the nonprofit organization or governmentalentity, or was otherwise delivered to it. The bill rendered to an employershall constitute the director's determination and shall be binding upon theemployer unless an appeal is duly filed in writing to the board of review inaccordance with the provisions of § 28-43-14, within fifteen (15) days ofthe mailing or other delivery.
(e) Payments made by any nonprofit organization orgovernmental entity under the provisions of this section shall not be deductedor deductible, in whole or in part, from the remuneration of individuals in theemploy of the organization.
(f) With respect to nonprofit organizations or groups oforganizations and governmental entities, past due payments of amounts in lieuof contributions shall be subject to the same interest and penalties that applyto delinquent contributions under §§ 28-42-65 and 28-43-15.
(g) If any nonprofit organization or governmental entity isdelinquent in making payments in lieu of contributions as required under theprovisions of this section, the director may terminate that organization's orentity's election to make payments in lieu of contributions as of the beginningof the next taxable year and that termination shall be effective for that andthe next taxable year.