288.080. Employer, when subject to law--election of coverage--termination.
Employer, when subject to law--election of coverage--termination.
288.080. 1. Except as provided in subsection 3, anyindividual, type of organization or employing unit which is orbecomes an employer subject to this law within any calendar yearshall be subject to this law during the whole of such calendaryear.
2. Except as otherwise provided in subsection 3
(1) An employing unit which became a liable employer underany of the provisions of section 288.032 shall cease to be anemployer as of the first day of January of any calendar year, ifit files with the division, on or before the tenth day ofFebruary of such year, a written application for termination ofcoverage, and the division makes a determination that during thepreceding calendar year the employing unit did not have asufficient number of workers in employment and did not paysufficient wages for services in employment to meet any of theconditions for establishing liability as an employer as set outin section 288.032. Notwithstanding the above set out time limitfor the filing of an application, any employing unit not havingknowledge of its liability as an employer subject to the law fora prior year shall cease to be an employer as of the first day ofJanuary of any later calendar year, if it files with the divisionwithin ninety days after it was notified of its liability, awritten application for termination of coverage, and the divisionmakes a determination that the employing unit meets therequirements of this subsection for the year preceding the yearfor which termination of coverage is requested.
3. (1) Any individual, type of organization or employingunit, not otherwise subject to this law, which files with thedivision its written election to become a subject employer fornot less than two calendar years, shall, with the writtenapproval of such election by the division, become an employer tothe same extent as all other employers, as of the date stated insuch approval.
(2) Any employing unit for which services that do notconstitute employment are performed may file with the division awritten election that all such services with respect to whichpayments are not required under an unemployment insurance law ofany other state or of the federal government shall be deemed toconstitute employment for all the purposes of this law for notless than two calendar years. Upon the written approval of suchelection by the division such services shall be deemed toconstitute employment from and after the date stated in suchapproval. Such services shall cease to be deemed employment asof January first of any calendar year subsequent to such twocalendar years only if the employing unit files with the* divisionon or before the tenth day of February of such year, a writtenapplication for termination of such coverage.
4. The division may at any time on its own initiativeterminate the status of any individual, type of organization oremploying unit as an employer subject to this law, which is anemployer pursuant to an approved election, and the division maylikewise terminate the status of any employing unit as anemployer subject to this law when satisfied that such employerhas had no individuals in employment at any time during the twopreceding calendar years.
5. Any employer whose liability under this law is terminatedshall notify all individuals performing services for him of suchtermination, shall for a period of ninety days thereafter keepnotice thereof conspicuously posted, and shall for a period offive calendar quarters after such termination supply to hisworkers copies of any printed statements relating to claims forbenefits when and as the division may by regulations prescribe.
(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1972 S.B. 474, A.L. 1977 H.B. 707)*Word "the" omitted in original rolls.