35A-4-310 - Employing units.
35A-4-310. Employing units.
(1) (a) Any employing unit that is or becomes an employer subject to this chapter withinany calendar quarter is subject to this chapter during the entire calendar quarter.
(b) (i) No employing unit is liable as an employer under Section 35A-4-302 for anyperiod prior to three calendar years immediately preceding the calendar year in which thedivision determines the employing unit to be an employer as defined in Section 35A-4-203.
(ii) This limitation does not apply if the division determines that the employing unitknowingly or willfully failed to report to the division to avoid liability for contributions imposedby this chapter.
(2) Notwithstanding the other provisions of this section, the division may on its owninitiative terminate coverage when it finds that an employing unit had no calendar quarter withinthe preceding calendar year during which there were wages paid for employment and the divisionfinds that during the preceding calendar year the employing unit did not meet any of theconditions for subjectivity to this chapter.
(3) (a) (i) An employing unit not otherwise subject to this chapter that files with thedivision its written election to become an employer subject to this chapter for not less than twocalendar years shall, with the written approval of the election by the division, become anemployer subject to this chapter to the same extent as all other employers, as of the date stated inthe approval.
(ii) The employing unit shall cease to be subject to this chapter as of January 1 of anycalendar year subsequent to the two calendar years, referred to in Subsection (3)(a)(i) only if, atleast 30 days prior to the first day of January, it has filed with the division a written notice to theeffect.
(b) (i) Services which do not constitute employment as defined in this chapter shall, uponthe filing by the employing unit for whom the services are performed of a written election thatservices performed by individuals in its employ in one or more distinct establishments or placesof work shall be considered to constitute employment for all the purposes of this chapter for notless than two calendar years, and upon the written approval of the election by the division, beconsidered to constitute employment subject from and after the date stated in the approval.
(ii) The services referred to in Subsection (3)(b)(i) shall cease to be considered to beemployment subject to this chapter as of January 1 of any calendar year subsequent to the twocalendar years only if, at least 30 days prior to the first day of January, the employing unit hasfiled with the division a written notice to that effect.
Amended by Chapter 7, 2004 General Session