Connecticut 2023 Regular Session

Connecticut Senate Bill SB01237 Compare Versions

Only one version of the bill is available at this time.
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55 General Assembly Raised Bill No. 1237
66 January Session, 2023
77 LCO No. 6484
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1010 Referred to Committee on FINANCE, REVENUE AND
1111 BONDING
1212
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1414 Introduced by:
1515 (FIN)
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2020 AN ACT CONCERNING A PHASE -IN OF THE INCREASE IN THE
2121 UNEMPLOYMENT INSURANCE CHARGED RATE.
2222 Be it enacted by the Senate and House of Representatives in General
2323 Assembly convened:
2424
2525 Section 1. Section 31-225a of the general statutes is repealed and the 1
2626 following is substituted in lieu thereof (Effective from passage): 2
2727 (a) As used in this chapter: 3
2828 (1) "Qualified employer" means each employer subject to this chapter 4
2929 whose experience record has been chargeable with benefits for at least 5
3030 one full experience year, with the exception of employers subject to a 6
3131 flat entry rate of contributions as provided under subsection (d) of this 7
3232 section, employers subject to the maximum contribution rate under 8
3333 subsection (c) of section 31-273, and reimbursing employers; 9
3434 (2) "Contributing employer" means an employer who is assigned a 10
3535 percentage rate of contribution under the provisions of this section; 11
3636 (3) "Reimbursing employer" means an employer liable for payments 12 Raised Bill No. 1237
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4242 in lieu of contributions as provided under section 31-225; 13
4343 (4) "Benefit charges" means the amount of benefit payments charged 14
4444 to an employer's experience account under this section; 15
4545 (5) "Computation date" means June thirtieth of the year preceding the 16
4646 tax year for which the contribution rates are computed; 17
4747 (6) "Tax year" means the calendar year immediately following the 18
4848 computation date; 19
4949 (7) "Experience year" means the twelve consecutive months ending 20
5050 on June thirtieth; 21
5151 (8) "Experience period" means the three consecutive experience years 22
5252 ending on the computation date, except that (A) if the employer's 23
5353 account has been chargeable with benefits for less than three years, the 24
5454 experience period shall consist of the greater of one or two consecutive 25
5555 experience years ending on the computation date, and (B) to the extent 26
5656 allowed by federal law and as necessary to respond to the spread of 27
5757 COVID-19, for any taxable year commencing on or after January 1, 2022, 28
5858 the experience period shall be calculated without regard to benefit 29
5959 charges and taxable wages for the experience years ending June 30, 2020, 30
6060 and June 30, 2021, when applicable; and 31
6161 (9) "COVID-19" means the respiratory disease designated by the 32
6262 World Health Organization on February 11, 2020, as coronavirus 2019, 33
6363 and any related mutation thereof recognized by the World Health 34
6464 Organization as a communicable respiratory disease. 35
6565 (b) (1) The administrator shall maintain for each employer, except 36
6666 reimbursing employers, an experience account in accordance with the 37
6767 provisions of this section. 38
6868 (2) With respect to each benefit year commencing on or after July 1, 39
6969 1978, regular and additional benefits paid to an individual shall be 40
7070 allocated and charged to the accounts of the employers who paid the 41
7171 individual wages in his or her base period in accordance with the 42 Raised Bill No. 1237
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7777 following provisions: The initial determination establishing a claimant's 43
7878 weekly benefit rate and maximum total benefits for his or her benefit 44
7979 year shall include, with respect to such claimant and such benefit year, 45
8080 a determination of the maximum liability for such benefits of each 46
8181 employer who paid wages to the claimant in his or her base period. An 47
8282 employer's maximum total liability for such benefits with respect to a 48
8383 claimant's benefit year shall bear the same ratio to the maximum total 49
8484 benefits payable to the claimant as the total wages paid by the employer 50
8585 to the claimant within his or her base period bears to the total wages 51
8686 paid by all employers to the claimant within his or her base period. This 52
8787 ratio shall also be applied to each benefit payment. The amount thus 53
8888 determined, rounded to the nearest dollar with fractions of a dollar of 54
8989 exactly fifty cents rounded upward, shall be charged to the employer's 55
9090 account. 56
9191 (c) (1) (A) Any week for which the employer has compensated the 57
9292 claimant in the form of wages in lieu of notice, dismissal payments or 58
9393 any similar payment for loss of wages shall be considered a week of 59
9494 employment for the purpose of determining employer chargeability. 60
9595 (B) No benefits shall be charged to any employer who paid wages of 61
9696 five hundred dollars or less to the claimant in his or her base period. 62
9797 (C) No dependency allowance paid to a claimant shall be charged to 63
9898 any employer. 64
9999 (D) In the event of a natural disaster declared by the President of the 65
100100 United States, no benefits paid on the basis of total or partial 66
101101 unemployment that is the result of physical damage to a place of 67
102102 employment caused by severe weather conditions including, but not 68
103103 limited to, hurricanes, snow storms, ice storms or flooding, or fire except 69
104104 where caused by the employer, shall be charged to any employer. 70
105105 (E) If the administrator finds that (i) an individual's most recent 71
106106 separation from a base period employer occurred under conditions that 72
107107 would result in disqualification by reason of subdivision (2), (6) or (9) of 73
108108 subsection (a) of section 31-236, or (ii) an individual was discharged for 74 Raised Bill No. 1237
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114114 violating an employer's drug testing policy, provided the policy has 75
115115 been adopted and applied consistent with sections 31-51t to 31-51aa, 76
116116 inclusive, section 14-261b and any applicable federal law, no benefits 77
117117 paid thereafter to such individual with respect to any week of 78
118118 unemployment that is based upon wages paid by such employer with 79
119119 respect to employment prior to such separation shall be charged to such 80
120120 employer's account, provided such employer shall have filed a notice 81
121121 with the administrator within the time allowed for appeal in section 31-82
122122 241. 83
123123 (F) No base period employer's account shall be charged with respect 84
124124 to benefits paid to a claimant if such employer continues to employ such 85
125125 claimant at the time the employer's account would otherwise have been 86
126126 charged to the same extent that he or she employed him or her during 87
127127 the individual's base period, provided the employer shall notify the 88
128128 administrator within the time allowed for appeal in section 31-241. 89
129129 (G) If a claimant has failed to accept suitable employment under the 90
130130 provisions of subdivision (1) of subsection (a) of section 31-236 and the 91
131131 disqualification has been imposed, the account of the employer who 92
132132 makes an offer of employment to a claimant who was a former 93
133133 employee shall not be charged with any benefit payments made to such 94
134134 claimant after such initial offer of reemployment until such time as such 95
135135 claimant resumes employment with such employer, provided such 96
136136 employer shall make application therefor in a form acceptable to the 97
137137 administrator. The administrator shall notify such employer whether or 98
138138 not his or her application is granted. Any decision of the administrator 99
139139 denying suspension of charges as herein provided may be appealed 100
140140 within the time allowed for appeal in section 31-241. 101
141141 (H) Fifty per cent of benefits paid to a claimant under the federal-state 102
142142 extended duration unemployment benefits program established by the 103
143143 federal Employment Security Act shall be charged to the experience 104
144144 accounts of the claimant's base period employers in the same manner as 105
145145 the regular benefits paid for such benefit year. 106 Raised Bill No. 1237
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151151 (I) No base period employer's account shall be charged with respect 107
152152 to benefits paid to a claimant who voluntarily left suitable work with 108
153153 such employer (i) to care for a seriously ill spouse, parent or child, or (ii) 109
154154 due to the discontinuance of the transportation used by the claimant to 110
155155 get to and from work, as provided in subparagraphs (A)(ii) and (A)(iii) 111
156156 of subdivision (2) of subsection (a) of section 31-236. 112
157157 (J) No base period employer's account shall be charged with respect 113
158158 to benefits paid to a claimant who has been discharged or suspended 114
159159 because the claimant has been disqualified from performing the work 115
160160 for which he or she was hired due to the loss of such claimant's operator 116
161161 license as a result of a drug or alcohol test or testing program conducted 117
162162 in accordance with section 14-44k, 14-227a or 14-227b while the claimant 118
163163 was off duty. 119
164164 (K) No base period employer's account shall be charged with respect 120
165165 to benefits paid to a claimant whose separation from employment is 121
166166 attributable to the return of an individual who was absent from work 122
167167 due to a bona fide leave taken pursuant to sections 31-49f to 31-49t, 123
168168 inclusive, or 31-51kk to 31-51qq, inclusive. 124
169169 (L) On and after January 1, 2024, (i) no base period employer's 125
170170 account shall be charged with respect to benefits paid to a claimant 126
171171 through the voluntary shared work unemployment compensation 127
172172 program established pursuant to section 31-274j, if a claim for benefits 128
173173 is filed in a week in which the average rate of total unemployment in the 129
174174 state equals or exceeds six and one-half per cent based on the most 130
175175 recent three months of data published by the Labor Commissioner, and 131
176176 (ii) the Labor Commissioner may determine that no base period 132
177177 employer's account shall be charged with respect to benefits paid to a 133
178178 claimant through the voluntary shared work unemployment 134
179179 compensation program established pursuant to section 31-274j, if a 135
180180 claim for benefits is filed in a week in which the average rate of total 136
181181 unemployment in the state equals or exceeds eight per cent in the most 137
182182 recent one month of data published by the Labor Commissioner. 138 Raised Bill No. 1237
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188188 (2) All benefits paid that are not charged to any employer shall be 139
189189 pooled. 140
190190 (3) The noncharging provisions of this chapter, except subparagraphs 141
191191 (D), (F) and (K) of subdivision (1) of this subsection, shall not apply to 142
192192 reimbursing employers. 143
193193 (d) (1) The standard rate of contributions shall be five and four-tenths 144
194194 per cent. Each employer who has not been chargeable with benefits, for 145
195195 a sufficient period of time to have his or her rate computed under this 146
196196 section shall pay contributions at a rate that is the higher of (A) one per 147
197197 cent, or (B) the state's five-year benefit cost rate. For purposes of this 148
198198 subsection, the state's five-year benefit cost rate shall be computed 149
199199 annually on or before June thirtieth and shall be derived by dividing the 150
200200 total dollar amount of benefits paid to claimants under this chapter 151
201201 during the five consecutive calendar years immediately preceding the 152
202202 computation date by the five-year payroll during the same period, 153
203203 except that, to the extent allowed by federal law and as necessary to 154
204204 respond to the spread of COVID-19, for any taxable year commencing 155
205205 on or after January 1, 2022, the state's five-year benefit cost rate shall be 156
206206 calculated without regard to benefit payments and taxable wages for 157
207207 calendar years 2020 and 2021, when applicable. 158
208208 (2) For the period beginning January 1, 2023, and ending December 159
209209 31, 2023, the state's five-year benefit cost rate shall be calculated 160
210210 pursuant to the formula under subdivision (1) of this subsection minus 161
211211 two-tenths of one per cent. 162
212212 (3) If the resulting quotient in this subsection is not an exact multiple 163
213213 of one-tenth of one per cent, the five-year benefit cost rate shall be the 164
214214 next higher such multiple. 165
215215 (e) (1) (A) As of each June thirtieth, the administrator shall determine 166
216216 the charged tax rate for each qualified employer. Such rate shall be 167
217217 obtained by calculating a benefit ratio for each qualified employer. The 168
218218 employer's benefit ratio shall be the quotient obtained by dividing the 169
219219 total amount chargeable to the employer's experience account during 170 Raised Bill No. 1237
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225225 the experience period by the total of his or her taxable wages during 171
226226 such experience period that have been reported by the employer to the 172
227227 administrator on or before the following September thirtieth. The 173
228228 resulting quotient, expressed as a per cent, shall constitute the 174
229229 employer's charged rate, except that each employer's charged rate for 175
230230 calendar years 2024, 2025, 2026 and 2027 shall be divided by 1.471, 1.269, 176
231231 1.125 and 1.053, respectively. 177
232232 (i) For calendar years commencing prior to January 1, 2024, if the 178
233233 resulting quotient is not an exact multiple of one-tenth of one per cent, 179
234234 the charged rate shall be the next higher such multiple, except that if the 180
235235 resulting quotient is less than five-tenths of one per cent, the charged 181
236236 rate shall be five-tenths of one per cent and if the resulting quotient is 182
237237 greater than five and four-tenths per cent, the charged rate shall be five 183
238238 and four-tenths per cent. 184
239239 (ii) [For] Subject to the provisions of subparagraph (B) of this 185
240240 subdivision, for the calendar [years] year commencing [on or after] 186
241241 January 1, 2024, if the resulting quotient is not an exact multiple of one-187
242242 tenth of one per cent, the charged rate shall be the next higher such 188
243243 multiple, except that if the resulting quotient is less than one-tenth of 189
244244 one per cent, the charged rate shall be one-tenth of one per cent and if 190
245245 the resulting quotient is greater than [ten] six and four-tenths per cent, 191
246246 the charged rate shall be [ten] six and four-tenths per cent. 192
247247 (iii) Subject to the provisions of subparagraph (B) of this subdivision, 193
248248 for the calendar year commencing January 1, 2025, if the resulting 194
249249 quotient is not an exact multiple of one-tenth of one per cent, the 195
250250 charged rate shall be the next higher such multiple, except that if the 196
251251 resulting quotient is less than one-tenth of one per cent, the charged rate 197
252252 shall be one-tenth of one per cent and if the resulting quotient is greater 198
253253 than seven and four-tenths per cent, the charged rate shall be seven and 199
254254 four-tenths per cent. 200
255255 (iv) Subject to the provisions of subparagraph (B) of this subdivision, 201
256256 for the calendar year commencing January 1, 2026, if the resulting 202 Raised Bill No. 1237
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262262 quotient is not an exact multiple of one-tenth of one per cent, the 203
263263 charged rate shall be the next higher such multiple, except that if the 204
264264 resulting quotient is less than one-tenth of one per cent, the charged rate 205
265265 shall be one-tenth of one per cent and if the resulting quotient is greater 206
266266 than eight and four-tenths per cent, the charged rate shall be eight and 207
267267 four-tenths per cent. 208
268268 (v) Subject to the provisions of subparagraph (B) of this subdivision, 209
269269 for the calendar year commencing January 1, 2027, if the resulting 210
270270 quotient is not an exact multiple of one-tenth of one per cent, the 211
271271 charged rate shall be the next higher such multiple, except that if the 212
272272 resulting quotient is less than one-tenth of one per cent, the charged rate 213
273273 shall be one-tenth of one per cent and if the resulting quotient is greater 214
274274 than nine and four-tenths per cent, the charged rate shall be nine and 215
275275 four-tenths per cent. 216
276276 (vi) For calendar years commencing on or after January 1, 2028, if the 217
277277 resulting quotient is not an exact multiple of one-tenth of one per cent, 218
278278 the charged rate shall be the next higher such multiple, except that if the 219
279279 resulting quotient is less than one-tenth of one per cent, the charged rate 220
280280 shall be one-tenth of one per cent and if the resulting quotient is greater 221
281281 than ten per cent, the charged rate shall be ten per cent. 222
282282 (B) For the calendar years commencing on or after January 1, 2024, to 223
283283 January 1, 2027, inclusive, no qualifying employer's charged rate shall 224
284284 increase by more than twenty-five per cent of such employer's charged 225
285285 rate for the prior calendar year. 226
286286 [(B)] (C) For [the] calendar years commencing on [and] or after 227
287287 January 1, 2024, if the benefit ratios calculated pursuant to subparagraph 228
288288 (A) of this subdivision would result in the average benefit ratio of all 229
289289 employers within a sector of the North American Industry Classification 230
290290 System increasing over the prior calendar year's such average by an 231
291291 amount equal to or greater than .01, the benefit ratio of each employer 232
292292 within such sector shall be adjusted downward by an amount equal to 233
293293 one-half of the increase in the average benefit ratio of all employers 234 Raised Bill No. 1237
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299299 within such sector. Sectors 21 and 23 of said system shall be considered 235
300300 one sector for the purposes of this subparagraph. 236
301301 (2) (A) Each contributing employer subject to this chapter shall pay 237
302302 an assessment to the administrator at a rate established by the 238
303303 administrator sufficient to pay interest due on advances from the federal 239
304304 unemployment account under Title XII of the Social Security Act (42 U.S. 240
305305 Code Sections 1321 to 1324). The administrator shall establish the 241
306306 necessary procedures for payment of such assessments. The amounts 242
307307 received by the administrator based on such assessments shall be paid 243
308308 over to the State Treasurer and credited to the General Fund. Any 244
309309 amount remaining from such assessments, after all such federal interest 245
310310 charges have been paid, shall be transferred to the Employment Security 246
311311 Administration Fund or to the Unemployment Compensation Advance 247
312312 Fund established under section 31-264a, (i) to the extent that any federal 248
313313 interest charges have been paid from the Unemployment Compensation 249
314314 Advance Fund, (ii) to the extent that the administrator determines that 250
315315 reimbursement is appropriate, or (iii) otherwise to the extent that 251
316316 reimbursement of the advance fund is the appropriate accounting 252
317317 principle governing the use of the assessments. Sections 31-265 to 31-253
318318 274, inclusive, shall apply to the collection of such assessments. 254
319319 (B) On and after January 1, 1994, and conditioned upon the issuance 255
320320 of any revenue bonds pursuant to section 31-264b, each contributing 256
321321 employer shall also pay an assessment to the administrator at a rate 257
322322 established by the administrator sufficient to pay the interest due on 258
323323 advances from the Unemployment Compensation Advance Fund and 259
324324 reimbursements required for advances from the Unemployment 260
325325 Compensation Advance Fund, computed in accordance with subsection 261
326326 (h) of section 31-264a. The administrator shall establish the assessments 262
327327 as a percentage of the charged tax rate for each employer pursuant to 263
328328 subdivision (1) of this subsection. The administrator shall establish the 264
329329 necessary procedures for billing, payment and collection of the 265
330330 assessments. Sections 31-265 to 31-274, inclusive, shall apply to the 266
331331 collection of such assessments by the administrator. The payments 267
332332 received by the administrator based on the assessments, excluding 268 Raised Bill No. 1237
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338338 interest and penalties on past due assessments, are hereby pledged and 269
339339 shall be paid over to the State Treasurer for credit to the Unemployment 270
340340 Compensation Advance Fund. 271
341341 (f) (1) (A) For each calendar year commencing with calendar year 272
342342 1994 but prior to calendar year 2013, the administrator shall establish a 273
343343 fund balance tax rate sufficient to maintain a balance in the 274
344344 Unemployment Compensation Trust Fund equal to eight-tenths of one 275
345345 per cent of the total wages paid to workers covered under this chapter 276
346346 by contributing employers during the year ending the last preceding 277
347347 June thirtieth. If the fund balance tax rate established by the 278
348348 administrator results in a fund balance in excess of said per cent as of 279
349349 December thirtieth of any year, the administrator shall, in the year next 280
350350 following, establish a fund balance tax rate sufficient to eliminate the 281
351351 fund balance in excess of said per cent. 282
352352 (B) For each calendar year commencing with calendar year 2013, the 283
353353 administrator shall establish a fund balance tax rate sufficient to 284
354354 maintain a balance in the Unemployment Compensation Trust Fund 285
355355 that results in an average [high cost] high-cost multiple equal to 0.5. 286
356356 (C) Commencing with calendar year 2014 and ending with calendar 287
357357 year 2018, the administrator shall establish a fund balance tax rate 288
358358 sufficient to maintain a balance in the Unemployment Compensation 289
359359 Trust Fund that results in an average [high cost] high-cost multiple that 290
360360 is increased by 0.1 from the preceding calendar year. 291
361361 (D) Commencing with calendar year 2019, the administrator shall 292
362362 establish a fund balance tax rate sufficient to maintain a balance in the 293
363363 Unemployment Compensation Trust Fund that results in an average 294
364364 [high cost] high-cost multiple equal to 1.0. If the fund balance tax rate 295
365365 established by the administrator results in a fund balance in excess of 296
366366 the amount prescribed in this subdivision as of December thirtieth of 297
367367 any year, the administrator shall, in the year next following, establish a 298
368368 fund balance rate sufficient to eliminate the fund balance in excess of 299
369369 said amount. 300 Raised Bill No. 1237
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375375 (E) The assessment levied by the administrator at any time (i) during 301
376376 a calendar year commencing on or after January 1, 1994, but prior to 302
377377 January 1, 1999, shall not exceed one and five-tenths per cent, (ii) during 303
378378 a calendar year commencing on or after January 1, 1999, but prior to 304
379379 January 1, 2013, shall not exceed one and four-tenths per cent, and shall 305
380380 not be calculated to result in a fund balance in excess of eight-tenths of 306
381381 one per cent of such total wages, (iii) during a calendar year 307
382382 commencing on or after January 1, 2013, but prior to January 1, [2024] 308
383383 2023, shall not exceed one and four-tenths per cent and shall not be 309
384384 calculated to result in a fund balance in excess of the amounts prescribed 310
385385 in this subdivision, (iv) during the calendar year [beginning] 311
386386 commencing on January 1, 2023, [and ending December 31, 2023,] shall 312
387387 not exceed one and two-tenths per cent and shall not be calculated to 313
388388 result in a fund balance in excess of the amounts prescribed in this 314
389389 subdivision, and (v) during a calendar year commencing on or after 315
390390 January 1, 2024, shall not exceed one per cent and shall not be calculated 316
391391 to result in a fund balance in excess of the amounts prescribed in this 317
392392 subdivision. 318
393393 (F) During a calendar year that begins during an economic recession 319
394394 declared by the National Bureau of Economic Research on or before 320
395395 November fifteenth of the prior calendar year, the assessment levied by 321
396396 the administrator shall not exceed one-half of one per cent unless such 322
397397 maximum rate jeopardizes the state's access to interest-free federal 323
398398 advances, including, but not limited to, those offered pursuant to 42 324
399399 USC 1322 and subject to the funding goals established in 20 CFR 606.32, 325
400400 as amended from time to time. 326
401401 (2) The average [high cost] high-cost multiple shall be computed as 327
402402 follows: The result of the balance of the Unemployment Compensation 328
403403 Trust Fund on December thirtieth immediately preceding the new rate 329
404404 year divided by the total wages paid to workers covered under this 330
405405 chapter by contributing employers for the twelve months ending on the 331
406406 December thirtieth immediately preceding the new rate year shall be the 332
407407 numerator and the average of the three highest calendar benefit cost 333
408408 rates in (A) the last twenty years, or (B) a period including the last three 334 Raised Bill No. 1237
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414414 recessions, whichever is longer, shall be the denominator. Benefit cost 335
415415 rates are computed as benefits paid including the state's share of 336
416416 extended benefits but excluding reimbursable benefits as a per cent of 337
417417 total wages in covered employment. The results rounded to the next 338
418418 lower one decimal place will be the average [high cost] high-cost 339
419419 multiple. 340
420420 (g) Each qualified employer's contribution rate for each calendar year 341
421421 after 1973 shall be a percentage rate equal to the sum of his or her 342
422422 charged tax rate as of the June thirtieth preceding such calendar year 343
423423 and the fund balance tax rate as of December thirtieth preceding such 344
424424 calendar year. 345
425425 (h) (1) With respect to each benefit year commencing on or after July 346
426426 1, 1978, notice of determination of the claimant's benefit entitlement for 347
427427 such benefit year shall include notice of the allocation of benefit charges 348
428428 of the claimant's base period employers and each such employer shall 349
429429 be provided a copy of such notice of determination and shall be an 350
430430 interested party thereto. Such determination shall be final unless the 351
431431 claimant or any of such employers files an appeal from such decision in 352
432432 accordance with the provisions of section 31-241. 353
433433 (2) The administrator shall, not less frequently than once each 354
434434 calendar quarter, provide a statement of charges to each employer to 355
435435 whose experience record any charges have been made since the last 356
436436 previous such statement. Such statement shall show, with respect to 357
437437 each week for which benefits have been paid and charged, the name and 358
438438 Social Security account number of the claimant who was paid the 359
439439 benefit, the amount of the benefits charged for such week and the total 360
440440 amount charged in the quarter. 361
441441 (3) The statement of charges provided for in subdivision (2) of this 362
442442 subsection shall constitute notice to the employer that it has been 363
443443 determined that the benefits reported in such statement were properly 364
444444 payable under this chapter to the claimants for the weeks and in the 365
445445 amounts shown in such statements. If the employer contends that 366 Raised Bill No. 1237
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451451 benefits have been improperly charged due to fraud or error, a written 367
452452 protest setting forth reasons therefor shall be filed with the 368
453453 administrator within sixty days of the date the quarterly statement was 369
454454 provided. An eligibility issue shall not be reopened on the basis of such 370
455455 quarterly statement if notification of such eligibility issue had 371
456456 previously been given to the employer under the provisions of section 372
457457 31-241, and he or she failed to file a timely appeal therefrom or had the 373
458458 issue finally resolved against him or her. 374
459459 (4) The provisions of subdivisions (2) and (3) of this subsection shall 375
460460 not apply to combined wage claims paid under subsection (b) of section 376
461461 31-255. For such combined wage claims paid under the unemployment 377
462462 law of other states, the administrator shall, each calendar quarter, 378
463463 provide a statement of charges to each employer whose experience 379
464464 record has been charged since the previous such statement. Such 380
465465 statement shall show the name and Social Security number of the 381
466466 claimant who was paid the benefits and the total amount of the benefits 382
467467 charged in the quarter. 383
468468 (i) (1) At the written request of any employer that holds at least eighty 384
469469 per cent controlling interest in another employer or employers, the 385
470470 administrator may mingle the experience rating records of such 386
471471 dominant and controlled employers as if they constituted a single 387
472472 employer, subject to such regulations as the administrator may make 388
473473 and publish concerning the establishment, conduct and dissolution of 389
474474 such joint experience rating records. 390
475475 (2) The executors, administrators, successors or assigns of any former 391
476476 employer shall acquire the experience rating records of the predecessor 392
477477 employer with the following exception: The experience of a predecessor 393
478478 employer, who leased premises and equipment from a third party and 394
479479 who has not transferred any assets to the successor, shall not be 395
480480 transferred if there is no common controlling interest in the predecessor 396
481481 and successor entities. 397
482482 (3) The administrator is authorized to establish such regulations 398 Raised Bill No. 1237
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488488 governing joint accounts as may be necessary to comply with the 399
489489 requirements of the federal Unemployment Tax Act. 400
490490 (j) (1) (A) Each employer subject to this chapter shall submit 401
491491 quarterly, on forms supplied by the administrator, a listing of wage 402
492492 information, including the name of each employee receiving wages in 403
493493 employment subject to this chapter, such employee's Social Security 404
494494 account number and the amount of wages paid to such employee during 405
495495 such calendar quarter. 406
496496 (B) Commencing with the third calendar quarter of 2024, unless 407
497497 waived pursuant to subdivision (5) of this subsection, any employer 408
498498 subject to this chapter, with one hundred or more employees, shall 409
499499 include in the quarterly filing submitted pursuant to subparagraph (A) 410
500500 of this subdivision, the following data for each employee receiving 411
501501 wages in employment subject to this chapter: Such employee's gender 412
502502 identity, age, race, ethnicity, veteran status, disability status, highest 413
503503 education completed, home address, address of primary work site, 414
504504 occupational code under the standard occupational classification 415
505505 system of the Bureau of Labor Statistics of the United States Department 416
506506 of Labor, hours worked, days worked, salary or hourly wage, 417
507507 employment start date in the current job title and, if applicable, 418
508508 employment end date. The information required pursuant to this 419
509509 subparagraph shall be included in the quarterly filings of employers 420
510510 subject to this chapter with ninety-nine or fewer employees 421
511511 commencing with the third calendar quarter of 2026, except employers 422
512512 subject to this chapter with forty-nine or fewer employees without an 423
513513 electronic payroll system shall include such information commencing 424
514514 with the third calendar quarter of 2028. Nothing in this subparagraph 425
515515 shall be construed to require an employee to provide information about 426
516516 gender identity, age, race, ethnicity, veteran status or disability status if 427
517517 not otherwise required by law. The administrator may issue guidance 428
518518 defining each such data field. 429
519519 (2) Each employer subject to this chapter that reports wages for 430
520520 employees receiving wages in employment subject to this chapter, and 431 Raised Bill No. 1237
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526526 each person or organization that, as an agent, reports wages for 432
527527 employees receiving wages in employment subject to this chapter on 433
528528 behalf of one or more employers subject to this chapter shall submit 434
529529 quarterly the information required by subdivision (1) of this subsection 435
530530 electronically, in a format and manner prescribed by the administrator, 436
531531 unless such employer or agent receives a waiver pursuant to 437
532532 subdivision (5) of this subsection. 438
533533 (3) Any employer that fails to submit the information required by 439
534534 subparagraph (A) of subdivision (1) of this subsection in a timely 440
535535 manner, as determined by the administrator, shall be liable to the 441
536536 administrator for a late filing fee of twenty-five dollars. Any employer 442
537537 that fails to submit the information required by subparagraph (A) of 443
538538 subdivision (1) of this subsection under a proper state unemployment 444
539539 compensation registration number shall be liable to the administrator 445
540540 for a fee of twenty-five dollars. All fees collected by the administrator 446
541541 under this subdivision shall be deposited in the Employment Security 447
542542 Administration Fund. 448
543543 (4) Each employer subject to this chapter that makes contributions or 449
544544 payments in lieu of contributions for employees receiving wages in 450
545545 employment subject to this chapter, and each person or organization 451
546546 that, as an agent, makes contributions or payments in lieu of 452
547547 contributions for employees receiving wages in employment subject to 453
548548 this chapter on behalf of one or more employers subject to this chapter 454
549549 shall make such contributions or payments in lieu of contributions 455
550550 electronically. 456
551551 (5) Any employer or any person or organization that, as an agent, is 457
552552 required to submit information pursuant to subdivision (2) of this 458
553553 subsection, make contributions or payments in lieu of contributions 459
554554 pursuant to subdivision (4) of this subsection or submit information 460
555555 pursuant to subparagraph (B) of subdivision (1) of this subsection may 461
556556 request in writing, not later than thirty days prior to the date a 462
557557 submission of information or a contribution or payment in lieu of 463
558558 contribution is due, that the administrator waive such requirement. The 464 Raised Bill No. 1237
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564564 administrator shall grant such request if, on the basis of information 465
565565 provided by such employer or person or organization and on a form 466
566566 prescribed by the administrator, the administrator finds that there 467
567567 would be undue hardship for such employer or person or organization. 468
568568 The administrator shall promptly inform such employer or person or 469
569569 organization of the granting or rejection of the requested waiver. The 470
570570 decision of the administrator shall be final and not subject to further 471
571571 review or appeal. Such waiver shall be effective for twelve months from 472
572572 the date such waiver is granted. 473
573573 (6) The name and identifying information of an employer and 474
574574 personally identifiable information about an employee provided to the 475
575575 administrator pursuant to subparagraph (B) of subdivision (1) of this 476
576576 subsection shall not be deemed to be a public record for purposes of the 477
577577 Freedom of Information Act, as defined in section 1-200, and shall not 478
578578 be subject to disclosure under the provisions of section 1-210. The 479
579579 administrator or the department may share information provided 480
580580 pursuant to subparagraph (B) of subdivision (1) of this subsection with 481
581581 another state agency, another state or territory, the federal government 482
582582 or to support a data request submitted through CP20 WIN in accordance 483
583583 with the policies and procedures of CP20 WIN, established pursuant to 484
584584 section 10a-57g, for the purposes of program administration, audit, 485
585585 evaluation or research, provided the recipient of such data enters into a 486
586586 data sharing agreement pursuant to section 4-67aa if such recipient is 487
587587 not a state agency, another state or territory, or the federal government. 488
588588 (k) The employer may inspect his or her account records in the office 489
589589 of the Employment Security Division at any reasonable time. 490
590590 This act shall take effect as follows and shall amend the following
591591 sections:
592592
593593 Section 1 from passage 31-225a
594594 Raised Bill No. 1237
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600600 Statement of Purpose:
601601 To phase-in the increase in the unemployment insurance maximum
602602 charged rate and implement an annual maximum increase percentage
603603 for employers during the phase-in.
604604 [Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
605605 that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
606606 underlined.]
607607