Sec. 31-257. Repayment of benefits on receipt of retroactive pay.
               	 		
      Sec. 31-257. Repayment of benefits on receipt of retroactive pay. Whenever 
any person who has drawn benefits under this chapter subsequently receives retroactive 
pay without deduction for such benefits under an arbitration, or other award or judgment 
with respect to the same period for which he has drawn unemployment compensation 
benefits, he shall be liable to repay to the administrator the amount of benefits so drawn 
upon demand. If the amount of unemployment compensation payments which he has 
received has been deducted from the amount paid to him by the employer, the employer 
shall be liable to pay the amount so deducted to the administrator, who shall accept and 
credit the same to the account of such person and such charged employer. If such person 
does not repay the sum or if an employer does not repay the amount deducted for benefits 
drawn, such sum shall be collectible in the manner provided in section 31-266 for the 
collection of past due contributions. All retroactive pay referred to in this section shall 
be deemed "wages" as said term is defined under the provisions of section 31-222, and 
will be reported by an employer under the taxable method for the quarter during which 
the payment is made. Every employer who has been required to make a retroactive 
payment, whether or not the amount of benefits is to be deducted from such payment, 
shall notify the administrator of such fact.
      (1955, S. 3082d; 1967, P.A. 790, S. 16; 1971, P.A. 835, S. 29; P.A. 74-229, S. 19, 22; P.A. 78-368, S. 9, 11.)
      History: 1967 act deleted redundant reference to terms of arbitration or collective bargaining agreement and required 
employers who have been required to make a retroactive payment to notify administrator; 1971 act added reference to 
"judgments"; P.A. 74-229 specified repayment of benefits "upon demand", specified that cancellation of compensable 
separation occurs under taxable method, allowed crediting employer's account as option where compensation payments 
have been deducted from amount paid to person by employer, specified that if repayment is not made sum is to be "collectible 
in the manner provided in section 31-266 for the collection of past due contributions" rather than "offset ... against any 
future claims for benefits" and specified that retroactive pay is to be reported by employer under taxable method for quarter 
during which payment is made; P.A. 78-368 deleted cancellation of compensable separation as option resulting in credit 
to employer's account in all cases.