35A-4-306 - Charging benefit costs to employer.
35A-4-306. Charging benefit costs to employer.
(1) Benefit costs of former workers of an employer will be charged to the employer in thesame proportion as the wages paid by that employer in the base period bear to the total wages ofall employers of that worker in the base period, calculated to the nearest five decimal places.
(2) Notification by the division that a worker has filed an initial claim for unemploymentinsurance benefits will be sent to all base-period employers and all subsequent employers prior tothe payment of benefits. Any employing unit that receives a notice of the filing of a claim mayprotest payment of benefits to former employees or charges to the employer if the protest is filedwithin 10 days after the date the notice is issued.
(3) On or before November 1 of each year beginning November 1, 1984, each employershall receive notification of all benefit costs of former workers that have been charged to thatemployer in the immediately preceding fiscal year. Any employing unit that receives a notice ofbenefit charges may protest the correctness of the charges if the protest is filed within 30 daysafter the date the notice is issued.
(4) On written request made by an employer, corrections or modifications of theemployer's wages shall be taken into account for the purpose of redetermining the employer'scontribution rate. The request shall be made to the division no later than the end of the calendaryear following the year for which the contribution rate is assigned. The division may, within alike period upon its own initiative, redetermine an employer's contribution rate.
(5) (a) If no later than three years after the date on which any contributions or interest orpenalty for contributions were due, an employer who has paid the contributions, interest, orpenalty may make application for an adjustment in connection with subsequent contributionpayments, or for a refund because the adjustment cannot be made, and the division shalldetermine that the contributions or interest or penalty or any portion thereof was erroneouslycollected, the division shall allow the employer to make an adjustment, without interest, inconnection with subsequent contribution payments by the employer, or if the adjustment cannotbe made, the division shall refund that amount, without interest.
(b) Refunds of contributions shall be made from the clearing account or the benefitaccount in the fund, and refunds of interest and penalty shall be made from the SpecialAdministrative Expense Account or from the interest and penalty money in the clearing accountof the fund.
(c) For like cause and within the same period, an adjustment or refund may be made onthe division's own initiative.
(d) Decisions with respect to applications for refund are final unless the employing unit,within 10 days after the mailing or personal delivery of notice of the decision, applies to thedivision for a review of the decision as provided in Section 35A-4-508.
Amended by Chapter 278, 2010 General Session