288.100. Experience rating--employer accounts, credits and charges.
Experience rating--employer accounts, credits and charges.
288.100. 1. (1) The division shall maintain a separate account foreach employer which is paying contributions, and shall credit eachemployer's account with all contributions which each employer has paid. Aseparate account shall be maintained for each employer making payments inlieu of contributions to which shall be credited all such payments made.The account shall also show payments due as provided in section 288.090.The division may close and cancel such separate account after a period offour consecutive calendar years during which such employer has had noemployment in this state subject to contributions. Nothing in this lawshall be construed to grant any employer or individuals in the employer'sservice prior claims or rights to the amounts paid by the employer into thefund either on the employer's own behalf or on behalf of such individuals.Except as provided in subdivision (4) of this subsection, regular benefitsand that portion of extended benefits not reimbursed by the federalgovernment paid to an eligible individual shall be charged against theaccounts of the individual's base period employers who are payingcontributions subject to the provisions of subdivision (4) of subsection 3of section 288.090. With respect to initial claims filed after December31, 1984, for benefits paid to an individual based on wages paid by one ormore employers in the base period of the claim, the amount chargeable toeach employer shall be obtained by multiplying the benefits paid by a ratioobtained by dividing the base period wages from such employer by the totalwages appearing in the base period. Except as provided in paragraph (a) ofthis subdivision, the maximum amount of extended benefits paid to anindividual and charged against the account of any employer shall not exceedone-half of the product obtained by multiplying the benefits paid by aratio obtained by dividing the base period wages from such employer by thetotal wages appearing in the base period.
(a) The provisions of subdivision (1) of this subsectionnotwithstanding, with respect to weeks of unemployment beginning afterDecember 31, 1978, the maximum amount of extended benefits paid to anindividual and charged against the account of an employer which is anemployer pursuant to subdivision (3) of subsection 1 of section 288.032 andwhich is paying contributions pursuant to subsections 1 and 2 of section288.090 shall not exceed the calculated entitlement for the extendedbenefit claim based upon the wages appearing within the base period of theextended benefit claim.
(2) Beginning as of June 30, 1951, and as of June thirtieth of eachyear thereafter, any unassigned surplus in the unemployment compensationfund which is five hundred thousand dollars or more in excess offive-tenths of one percent of the total taxable wages paid by all employersfor the preceding calendar year as shown on the division's records on suchJune thirtieth shall be credited on a pro rata basis to all employeraccounts having a credit balance in the same ratio that the balance in eachsuch account bears to the total of the credit balances subject to use forrate calculation purposes for the following year in all such accounts onthe same date. As used in this subdivision, the term "unassigned surplus"means the amount by which the total cash balance in the unemploymentcompensation fund exceeds a sum equal to the total of all employer creditaccount balances. The amount thus prorated to each separate employer'saccount shall for tax rating purposes be considered the same ascontributions paid by the employer and credited to the employer's accountfor the period preceding the calculation date except that no such amountcan be credited against any contributions due or that may thereafter becomedue from such employer.
(3) At the conclusion of each calendar quarter the division shall,within thirty days, notify each employer by mail of the benefits paid toeach claimant by week as determined by the division which have been chargedto such employer's account subsequent to the last notice.
(4) (a) No benefits based on wages paid for services performed priorto the date of any act for which a claimant is disqualified pursuant tosection 288.050 shall be chargeable to any employer directly involved insuch disqualifying act.
(b) In the event the deputy has in due course determined pursuant toparagraph (a) of subdivision (1) of subsection 1 of section 288.050 that aclaimant quit his or her work with an employer for the purpose of acceptinga more remunerative job with another employer which the claimant did acceptand earn some wages therein, no benefits based on wages paid prior to thedate of the quit shall be chargeable to the employer the claimant quit.
(c) In the event the deputy has in due course determined pursuant toparagraph (b) of subdivision (1) of subsection 1 of section 288.050 that aclaimant quit temporary work in employment with an employer to return tothe claimant's regular employer, then, only for the purpose of chargingbase period employers, all of the wages paid by the employer who furnishedthe temporary employment shall be combined with the wages actually paid bythe regular employer as if all such wages had been actually paid by theregular employer. Further, charges for benefits based on wages paid forpart-time work shall be removed from the account of the employer furnishingsuch part-time work if that employer continued to employ the individualclaiming such benefits on a regular recurring basis each week of theclaimant's claim to at least the same extent that the employer hadpreviously employed the claimant and so informs the division within thirtydays from the date of notice of benefit charges.
(d) No charge shall be made against an employer's account in respectto benefits paid an individual if the gross amount of wages paid by suchemployer to such individual is four hundred dollars or less during theindividual's base period on which the individual's benefit payments arebased. Further, no charge shall be made against any employer's account inrespect to benefits paid any individual unless such individual was inemployment with respect to such employer longer than a probationary periodof twenty-eight days, if such probationary period of employment has beenreported to the division as required by regulation.
(e) In the event the deputy has in due course determined pursuant toparagraph (c) of subdivision (1) of subsection 1 of section 288.050 that aclaimant is not disqualified, no benefits based on wages paid for workprior to the date of the quit shall be chargeable to the employer theclaimant quit.
(f) Nothing in paragraph (b), (c), (d) or (e) of this subdivisionshall in any way affect the benefit amount, duration of benefits or thewage credits of the claimant.
2. The division may prescribe regulations for the establishment,maintenance, and dissolution of joint accounts by two or more employers,and shall, in accordance with such regulations and upon application by twoor more employers to establish such an account, or to merge their severalindividual accounts in a joint account, maintain such joint account as ifit constituted a single employer's account.
3. The division may by regulation provide for the compilation andpublication of such data as may be necessary to show the amounts ofbenefits not charged to any individual employer's account classified byreason no such charge was made and to show the types and amounts oftransactions affecting the unemployment compensation fund.
(L. 1951 p. 564, A.L. 1957 p. 531, A.L. 1959 S.B. 231, A.L. 1961 p. 430, A.L. 1972 H.B. 1017, A.L. 1977 H.B. 707, A.L. 1979 S.B. 477, A.L. 1980 S.B. 583, A.L. 1984 H.B. 1251 & 1549, A.L. 1988 H.B. 1485, A.L. 1994 S.B. 559, A.L. 1996 H.B. 1368, A.L. 2004 H.B. 1268 & 1211)Effective 1-01-05