421.13g Reimbursement payments by state in lieu of contributions; amount, time, and manner of payments; separate accounts; funds to which reimbursement payments charged;

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421.13g Reimbursement payments by state in lieu of contributions; amount, time, and manner of payments; separate accounts; funds to which reimbursement payments charged; liability for reimbursement payments; election to be reimbursing employer; reimbursement of benefits; charging benefits to experience account; past due reimbursement payments.

Sec. 13g.

(1)The state, as a reimbursing employer, is liable for reimbursement payments in lieu of contributions and shall pay to the commission an amount equal to the full amount of regular benefits plus the amount of extended benefits and training benefits paid during any calendar quarter that is attributable to service in the employ of the state and which is not reimbursable by the federal government. The amount which is required to be paid into the fund shall be ascertained by the commission as soon as practicable after the end of each calendar quarter. Payments by the state shall be made at the times and manner as the commission prescribes.

(2)The commission shall maintain a separate account in the fund for each department, commission, or other budgetary unit of the state. Reimbursement payments made by the state to the unemployment fund under this section shall be charged to funds available for the payment of wages and salaries in each department, commission, or other budgetary unit, according to the amount of benefits charged to each budgetary unit.

(3)The state shall continue to be liable for reimbursement payments in lieu of contributions until it terminates its status as a reimbursing employer and elects to become a contributing employer. The election shall be by concurrent resolution of the legislature adopted before the beginning of a calendar year for which the election is to be effective.

(4)If the state elects to be a contributing employer, it may subsequently elect, by concurrent resolution of the legislature, to become a reimbursing employer. The concurrent resolution shall be adopted before the beginning of a calendar year for which the election is to be effective. The election to be a reimbursing employer may not be terminated for the calendar year with respect to which the election is made and the following calendar year.

(5)For benefit years established before the conversion date prescribed in section 75, benefits paid on the basis of credit weeks earned with the state while it was a reimbursing employer shall be reimbursed by the state and benefits paid on the basis of credit weeks earned with the state while it was a contributing employer shall be charged to the experience account of the state pursuant to section 20. For benefit years established after the conversion date prescribed in section 75, benefits paid on the basis of base period wages paid by the state while it was a reimbursing employer shall be reimbursed by the state and benefits paid on the basis of base period wages paid by the state while it was a contributing employer shall be charged to the experience account of the state pursuant to section 20. Benefits paid to an individual and chargeable to the state on the basis that the state was the separating employer in the claim for benefits shall be charged to the experience account of the state if it was a contributing employer at the time of the separation, or shall be reimbursed by the state if it was a reimbursing employer at the time of the separation.

(6)Past due reimbursement payments in lieu of contributions shall be subject to the interest, penalty, assessment, and collection provisions provided in section 15.

History: Add. 1971, Act 231, Imd. Eff. Jan. 3, 1972 ;-- Am. 1974, Act 104, Eff. Jan. 1, 1975 ;-- Am. 1977, Act 277, Eff. Jan. 1, 1978 ;-- Am. 1994, Act 162, Imd. Eff. June 17, 1994