LCO No. 6484 1 of 17
General Assembly Raised Bill No. 1237
January Session, 2023
LCO No. 6484
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
(FIN)
AN ACT CONCERNING A PHASE -IN OF THE INCREASE IN THE
UNEMPLOYMENT INSURANCE CHARGED RATE.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 31-225a of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective from passage): 2
(a) As used in this chapter: 3
(1) "Qualified employer" means each employer subject to this chapter 4
whose experience record has been chargeable with benefits for at least 5
one full experience year, with the exception of employers subject to a 6
flat entry rate of contributions as provided under subsection (d) of this 7
section, employers subject to the maximum contribution rate under 8
subsection (c) of section 31-273, and reimbursing employers; 9
(2) "Contributing employer" means an employer who is assigned a 10
percentage rate of contribution under the provisions of this section; 11
(3) "Reimbursing employer" means an employer liable for payments 12 Raised Bill No. 1237
LCO No. 6484 2 of 17
in lieu of contributions as provided under section 31-225; 13
(4) "Benefit charges" means the amount of benefit payments charged 14
to an employer's experience account under this section; 15
(5) "Computation date" means June thirtieth of the year preceding the 16
tax year for which the contribution rates are computed; 17
(6) "Tax year" means the calendar year immediately following the 18
computation date; 19
(7) "Experience year" means the twelve consecutive months ending 20
on June thirtieth; 21
(8) "Experience period" means the three consecutive experience years 22
ending on the computation date, except that (A) if the employer's 23
account has been chargeable with benefits for less than three years, the 24
experience period shall consist of the greater of one or two consecutive 25
experience years ending on the computation date, and (B) to the extent 26
allowed by federal law and as necessary to respond to the spread of 27
COVID-19, for any taxable year commencing on or after January 1, 2022, 28
the experience period shall be calculated without regard to benefit 29
charges and taxable wages for the experience years ending June 30, 2020, 30
and June 30, 2021, when applicable; and 31
(9) "COVID-19" means the respiratory disease designated by the 32
World Health Organization on February 11, 2020, as coronavirus 2019, 33
and any related mutation thereof recognized by the World Health 34
Organization as a communicable respiratory disease. 35
(b) (1) The administrator shall maintain for each employer, except 36
reimbursing employers, an experience account in accordance with the 37
provisions of this section. 38
(2) With respect to each benefit year commencing on or after July 1, 39
1978, regular and additional benefits paid to an individual shall be 40
allocated and charged to the accounts of the employers who paid the 41
individual wages in his or her base period in accordance with the 42 Raised Bill No. 1237
LCO No. 6484 3 of 17
following provisions: The initial determination establishing a claimant's 43
weekly benefit rate and maximum total benefits for his or her benefit 44
year shall include, with respect to such claimant and such benefit year, 45
a determination of the maximum liability for such benefits of each 46
employer who paid wages to the claimant in his or her base period. An 47
employer's maximum total liability for such benefits with respect to a 48
claimant's benefit year shall bear the same ratio to the maximum total 49
benefits payable to the claimant as the total wages paid by the employer 50
to the claimant within his or her base period bears to the total wages 51
paid by all employers to the claimant within his or her base period. This 52
ratio shall also be applied to each benefit payment. The amount thus 53
determined, rounded to the nearest dollar with fractions of a dollar of 54
exactly fifty cents rounded upward, shall be charged to the employer's 55
account. 56
(c) (1) (A) Any week for which the employer has compensated the 57
claimant in the form of wages in lieu of notice, dismissal payments or 58
any similar payment for loss of wages shall be considered a week of 59
employment for the purpose of determining employer chargeability. 60
(B) No benefits shall be charged to any employer who paid wages of 61
five hundred dollars or less to the claimant in his or her base period. 62
(C) No dependency allowance paid to a claimant shall be charged to 63
any employer. 64
(D) In the event of a natural disaster declared by the President of the 65
United States, no benefits paid on the basis of total or partial 66
unemployment that is the result of physical damage to a place of 67
employment caused by severe weather conditions including, but not 68
limited to, hurricanes, snow storms, ice storms or flooding, or fire except 69
where caused by the employer, shall be charged to any employer. 70
(E) If the administrator finds that (i) an individual's most recent 71
separation from a base period employer occurred under conditions that 72
would result in disqualification by reason of subdivision (2), (6) or (9) of 73
subsection (a) of section 31-236, or (ii) an individual was discharged for 74 Raised Bill No. 1237
LCO No. 6484 4 of 17
violating an employer's drug testing policy, provided the policy has 75
been adopted and applied consistent with sections 31-51t to 31-51aa, 76
inclusive, section 14-261b and any applicable federal law, no benefits 77
paid thereafter to such individual with respect to any week of 78
unemployment that is based upon wages paid by such employer with 79
respect to employment prior to such separation shall be charged to such 80
employer's account, provided such employer shall have filed a notice 81
with the administrator within the time allowed for appeal in section 31-82
241. 83
(F) No base period employer's account shall be charged with respect 84
to benefits paid to a claimant if such employer continues to employ such 85
claimant at the time the employer's account would otherwise have been 86
charged to the same extent that he or she employed him or her during 87
the individual's base period, provided the employer shall notify the 88
administrator within the time allowed for appeal in section 31-241. 89
(G) If a claimant has failed to accept suitable employment under the 90
provisions of subdivision (1) of subsection (a) of section 31-236 and the 91
disqualification has been imposed, the account of the employer who 92
makes an offer of employment to a claimant who was a former 93
employee shall not be charged with any benefit payments made to such 94
claimant after such initial offer of reemployment until such time as such 95
claimant resumes employment with such employer, provided such 96
employer shall make application therefor in a form acceptable to the 97
administrator. The administrator shall notify such employer whether or 98
not his or her application is granted. Any decision of the administrator 99
denying suspension of charges as herein provided may be appealed 100
within the time allowed for appeal in section 31-241. 101
(H) Fifty per cent of benefits paid to a claimant under the federal-state 102
extended duration unemployment benefits program established by the 103
federal Employment Security Act shall be charged to the experience 104
accounts of the claimant's base period employers in the same manner as 105
the regular benefits paid for such benefit year. 106 Raised Bill No. 1237
LCO No. 6484 5 of 17
(I) No base period employer's account shall be charged with respect 107
to benefits paid to a claimant who voluntarily left suitable work with 108
such employer (i) to care for a seriously ill spouse, parent or child, or (ii) 109
due to the discontinuance of the transportation used by the claimant to 110
get to and from work, as provided in subparagraphs (A)(ii) and (A)(iii) 111
of subdivision (2) of subsection (a) of section 31-236. 112
(J) No base period employer's account shall be charged with respect 113
to benefits paid to a claimant who has been discharged or suspended 114
because the claimant has been disqualified from performing the work 115
for which he or she was hired due to the loss of such claimant's operator 116
license as a result of a drug or alcohol test or testing program conducted 117
in accordance with section 14-44k, 14-227a or 14-227b while the claimant 118
was off duty. 119
(K) No base period employer's account shall be charged with respect 120
to benefits paid to a claimant whose separation from employment is 121
attributable to the return of an individual who was absent from work 122
due to a bona fide leave taken pursuant to sections 31-49f to 31-49t, 123
inclusive, or 31-51kk to 31-51qq, inclusive. 124
(L) On and after January 1, 2024, (i) no base period employer's 125
account shall be charged with respect to benefits paid to a claimant 126
through the voluntary shared work unemployment compensation 127
program established pursuant to section 31-274j, if a claim for benefits 128
is filed in a week in which the average rate of total unemployment in the 129
state equals or exceeds six and one-half per cent based on the most 130
recent three months of data published by the Labor Commissioner, and 131
(ii) the Labor Commissioner may determine that no base period 132
employer's account shall be charged with respect to benefits paid to a 133
claimant through the voluntary shared work unemployment 134
compensation program established pursuant to section 31-274j, if a 135
claim for benefits is filed in a week in which the average rate of total 136
unemployment in the state equals or exceeds eight per cent in the most 137
recent one month of data published by the Labor Commissioner. 138 Raised Bill No. 1237
LCO No. 6484 6 of 17
(2) All benefits paid that are not charged to any employer shall be 139
pooled. 140
(3) The noncharging provisions of this chapter, except subparagraphs 141
(D), (F) and (K) of subdivision (1) of this subsection, shall not apply to 142
reimbursing employers. 143
(d) (1) The standard rate of contributions shall be five and four-tenths 144
per cent. Each employer who has not been chargeable with benefits, for 145
a sufficient period of time to have his or her rate computed under this 146
section shall pay contributions at a rate that is the higher of (A) one per 147
cent, or (B) the state's five-year benefit cost rate. For purposes of this 148
subsection, the state's five-year benefit cost rate shall be computed 149
annually on or before June thirtieth and shall be derived by dividing the 150
total dollar amount of benefits paid to claimants under this chapter 151
during the five consecutive calendar years immediately preceding the 152
computation date by the five-year payroll during the same period, 153
except that, to the extent allowed by federal law and as necessary to 154
respond to the spread of COVID-19, for any taxable year commencing 155
on or after January 1, 2022, the state's five-year benefit cost rate shall be 156
calculated without regard to benefit payments and taxable wages for 157
calendar years 2020 and 2021, when applicable. 158
(2) For the period beginning January 1, 2023, and ending December 159
31, 2023, the state's five-year benefit cost rate shall be calculated 160
pursuant to the formula under subdivision (1) of this subsection minus 161
two-tenths of one per cent. 162
(3) If the resulting quotient in this subsection is not an exact multiple 163
of one-tenth of one per cent, the five-year benefit cost rate shall be the 164
next higher such multiple. 165
(e) (1) (A) As of each June thirtieth, the administrator shall determine 166
the charged tax rate for each qualified employer. Such rate shall be 167
obtained by calculating a benefit ratio for each qualified employer. The 168
employer's benefit ratio shall be the quotient obtained by dividing the 169
total amount chargeable to the employer's experience account during 170 Raised Bill No. 1237
LCO No. 6484 7 of 17
the experience period by the total of his or her taxable wages during 171
such experience period that have been reported by the employer to the 172
administrator on or before the following September thirtieth. The 173
resulting quotient, expressed as a per cent, shall constitute the 174
employer's charged rate, except that each employer's charged rate for 175
calendar years 2024, 2025, 2026 and 2027 shall be divided by 1.471, 1.269, 176
1.125 and 1.053, respectively. 177
(i) For calendar years commencing prior to January 1, 2024, if the 178
resulting quotient is not an exact multiple of one-tenth of one per cent, 179
the charged rate shall be the next higher such multiple, except that if the 180
resulting quotient is less than five-tenths of one per cent, the charged 181
rate shall be five-tenths of one per cent and if the resulting quotient is 182
greater than five and four-tenths per cent, the charged rate shall be five 183
and four-tenths per cent. 184
(ii) [For] Subject to the provisions of subparagraph (B) of this 185
subdivision, for the calendar [years] year commencing [on or after] 186
January 1, 2024, if the resulting quotient is not an exact multiple of one-187
tenth of one per cent, the charged rate shall be the next higher such 188
multiple, except that if the resulting quotient is less than one-tenth of 189
one per cent, the charged rate shall be one-tenth of one per cent and if 190
the resulting quotient is greater than [ten] six and four-tenths per cent, 191
the charged rate shall be [ten] six and four-tenths per cent. 192
(iii) Subject to the provisions of subparagraph (B) of this subdivision, 193
for the calendar year commencing January 1, 2025, if the resulting 194
quotient is not an exact multiple of one-tenth of one per cent, the 195
charged rate shall be the next higher such multiple, except that if the 196
resulting quotient is less than one-tenth of one per cent, the charged rate 197
shall be one-tenth of one per cent and if the resulting quotient is greater 198
than seven and four-tenths per cent, the charged rate shall be seven and 199
four-tenths per cent. 200
(iv) Subject to the provisions of subparagraph (B) of this subdivision, 201
for the calendar year commencing January 1, 2026, if the resulting 202 Raised Bill No. 1237
LCO No. 6484 8 of 17
quotient is not an exact multiple of one-tenth of one per cent, the 203
charged rate shall be the next higher such multiple, except that if the 204
resulting quotient is less than one-tenth of one per cent, the charged rate 205
shall be one-tenth of one per cent and if the resulting quotient is greater 206
than eight and four-tenths per cent, the charged rate shall be eight and 207
four-tenths per cent. 208
(v) Subject to the provisions of subparagraph (B) of this subdivision, 209
for the calendar year commencing January 1, 2027, if the resulting 210
quotient is not an exact multiple of one-tenth of one per cent, the 211
charged rate shall be the next higher such multiple, except that if the 212
resulting quotient is less than one-tenth of one per cent, the charged rate 213
shall be one-tenth of one per cent and if the resulting quotient is greater 214
than nine and four-tenths per cent, the charged rate shall be nine and 215
four-tenths per cent. 216
(vi) For calendar years commencing on or after January 1, 2028, if the 217
resulting quotient is not an exact multiple of one-tenth of one per cent, 218
the charged rate shall be the next higher such multiple, except that if the 219
resulting quotient is less than one-tenth of one per cent, the charged rate 220
shall be one-tenth of one per cent and if the resulting quotient is greater 221
than ten per cent, the charged rate shall be ten per cent. 222
(B) For the calendar years commencing on or after January 1, 2024, to 223
January 1, 2027, inclusive, no qualifying employer's charged rate shall 224
increase by more than twenty-five per cent of such employer's charged 225
rate for the prior calendar year. 226
[(B)] (C) For [the] calendar years commencing on [and] or after 227
January 1, 2024, if the benefit ratios calculated pursuant to subparagraph 228
(A) of this subdivision would result in the average benefit ratio of all 229
employers within a sector of the North American Industry Classification 230
System increasing over the prior calendar year's such average by an 231
amount equal to or greater than .01, the benefit ratio of each employer 232
within such sector shall be adjusted downward by an amount equal to 233
one-half of the increase in the average benefit ratio of all employers 234 Raised Bill No. 1237
LCO No. 6484 9 of 17
within such sector. Sectors 21 and 23 of said system shall be considered 235
one sector for the purposes of this subparagraph. 236
(2) (A) Each contributing employer subject to this chapter shall pay 237
an assessment to the administrator at a rate established by the 238
administrator sufficient to pay interest due on advances from the federal 239
unemployment account under Title XII of the Social Security Act (42 U.S. 240
Code Sections 1321 to 1324). The administrator shall establish the 241
necessary procedures for payment of such assessments. The amounts 242
received by the administrator based on such assessments shall be paid 243
over to the State Treasurer and credited to the General Fund. Any 244
amount remaining from such assessments, after all such federal interest 245
charges have been paid, shall be transferred to the Employment Security 246
Administration Fund or to the Unemployment Compensation Advance 247
Fund established under section 31-264a, (i) to the extent that any federal 248
interest charges have been paid from the Unemployment Compensation 249
Advance Fund, (ii) to the extent that the administrator determines that 250
reimbursement is appropriate, or (iii) otherwise to the extent that 251
reimbursement of the advance fund is the appropriate accounting 252
principle governing the use of the assessments. Sections 31-265 to 31-253
274, inclusive, shall apply to the collection of such assessments. 254
(B) On and after January 1, 1994, and conditioned upon the issuance 255
of any revenue bonds pursuant to section 31-264b, each contributing 256
employer shall also pay an assessment to the administrator at a rate 257
established by the administrator sufficient to pay the interest due on 258
advances from the Unemployment Compensation Advance Fund and 259
reimbursements required for advances from the Unemployment 260
Compensation Advance Fund, computed in accordance with subsection 261
(h) of section 31-264a. The administrator shall establish the assessments 262
as a percentage of the charged tax rate for each employer pursuant to 263
subdivision (1) of this subsection. The administrator shall establish the 264
necessary procedures for billing, payment and collection of the 265
assessments. Sections 31-265 to 31-274, inclusive, shall apply to the 266
collection of such assessments by the administrator. The payments 267
received by the administrator based on the assessments, excluding 268 Raised Bill No. 1237
LCO No. 6484 10 of 17
interest and penalties on past due assessments, are hereby pledged and 269
shall be paid over to the State Treasurer for credit to the Unemployment 270
Compensation Advance Fund. 271
(f) (1) (A) For each calendar year commencing with calendar year 272
1994 but prior to calendar year 2013, the administrator shall establish a 273
fund balance tax rate sufficient to maintain a balance in the 274
Unemployment Compensation Trust Fund equal to eight-tenths of one 275
per cent of the total wages paid to workers covered under this chapter 276
by contributing employers during the year ending the last preceding 277
June thirtieth. If the fund balance tax rate established by the 278
administrator results in a fund balance in excess of said per cent as of 279
December thirtieth of any year, the administrator shall, in the year next 280
following, establish a fund balance tax rate sufficient to eliminate the 281
fund balance in excess of said per cent. 282
(B) For each calendar year commencing with calendar year 2013, the 283
administrator shall establish a fund balance tax rate sufficient to 284
maintain a balance in the Unemployment Compensation Trust Fund 285
that results in an average [high cost] high-cost multiple equal to 0.5. 286
(C) Commencing with calendar year 2014 and ending with calendar 287
year 2018, the administrator shall establish a fund balance tax rate 288
sufficient to maintain a balance in the Unemployment Compensation 289
Trust Fund that results in an average [high cost] high-cost multiple that 290
is increased by 0.1 from the preceding calendar year. 291
(D) Commencing with calendar year 2019, the administrator shall 292
establish a fund balance tax rate sufficient to maintain a balance in the 293
Unemployment Compensation Trust Fund that results in an average 294
[high cost] high-cost multiple equal to 1.0. If the fund balance tax rate 295
established by the administrator results in a fund balance in excess of 296
the amount prescribed in this subdivision as of December thirtieth of 297
any year, the administrator shall, in the year next following, establish a 298
fund balance rate sufficient to eliminate the fund balance in excess of 299
said amount. 300 Raised Bill No. 1237
LCO No. 6484 11 of 17
(E) The assessment levied by the administrator at any time (i) during 301
a calendar year commencing on or after January 1, 1994, but prior to 302
January 1, 1999, shall not exceed one and five-tenths per cent, (ii) during 303
a calendar year commencing on or after January 1, 1999, but prior to 304
January 1, 2013, shall not exceed one and four-tenths per cent, and shall 305
not be calculated to result in a fund balance in excess of eight-tenths of 306
one per cent of such total wages, (iii) during a calendar year 307
commencing on or after January 1, 2013, but prior to January 1, [2024] 308
2023, shall not exceed one and four-tenths per cent and shall not be 309
calculated to result in a fund balance in excess of the amounts prescribed 310
in this subdivision, (iv) during the calendar year [beginning] 311
commencing on January 1, 2023, [and ending December 31, 2023,] shall 312
not exceed one and two-tenths per cent and shall not be calculated to 313
result in a fund balance in excess of the amounts prescribed in this 314
subdivision, and (v) during a calendar year commencing on or after 315
January 1, 2024, shall not exceed one per cent and shall not be calculated 316
to result in a fund balance in excess of the amounts prescribed in this 317
subdivision. 318
(F) During a calendar year that begins during an economic recession 319
declared by the National Bureau of Economic Research on or before 320
November fifteenth of the prior calendar year, the assessment levied by 321
the administrator shall not exceed one-half of one per cent unless such 322
maximum rate jeopardizes the state's access to interest-free federal 323
advances, including, but not limited to, those offered pursuant to 42 324
USC 1322 and subject to the funding goals established in 20 CFR 606.32, 325
as amended from time to time. 326
(2) The average [high cost] high-cost multiple shall be computed as 327
follows: The result of the balance of the Unemployment Compensation 328
Trust Fund on December thirtieth immediately preceding the new rate 329
year divided by the total wages paid to workers covered under this 330
chapter by contributing employers for the twelve months ending on the 331
December thirtieth immediately preceding the new rate year shall be the 332
numerator and the average of the three highest calendar benefit cost 333
rates in (A) the last twenty years, or (B) a period including the last three 334 Raised Bill No. 1237
LCO No. 6484 12 of 17
recessions, whichever is longer, shall be the denominator. Benefit cost 335
rates are computed as benefits paid including the state's share of 336
extended benefits but excluding reimbursable benefits as a per cent of 337
total wages in covered employment. The results rounded to the next 338
lower one decimal place will be the average [high cost] high-cost 339
multiple. 340
(g) Each qualified employer's contribution rate for each calendar year 341
after 1973 shall be a percentage rate equal to the sum of his or her 342
charged tax rate as of the June thirtieth preceding such calendar year 343
and the fund balance tax rate as of December thirtieth preceding such 344
calendar year. 345
(h) (1) With respect to each benefit year commencing on or after July 346
1, 1978, notice of determination of the claimant's benefit entitlement for 347
such benefit year shall include notice of the allocation of benefit charges 348
of the claimant's base period employers and each such employer shall 349
be provided a copy of such notice of determination and shall be an 350
interested party thereto. Such determination shall be final unless the 351
claimant or any of such employers files an appeal from such decision in 352
accordance with the provisions of section 31-241. 353
(2) The administrator shall, not less frequently than once each 354
calendar quarter, provide a statement of charges to each employer to 355
whose experience record any charges have been made since the last 356
previous such statement. Such statement shall show, with respect to 357
each week for which benefits have been paid and charged, the name and 358
Social Security account number of the claimant who was paid the 359
benefit, the amount of the benefits charged for such week and the total 360
amount charged in the quarter. 361
(3) The statement of charges provided for in subdivision (2) of this 362
subsection shall constitute notice to the employer that it has been 363
determined that the benefits reported in such statement were properly 364
payable under this chapter to the claimants for the weeks and in the 365
amounts shown in such statements. If the employer contends that 366 Raised Bill No. 1237
LCO No. 6484 13 of 17
benefits have been improperly charged due to fraud or error, a written 367
protest setting forth reasons therefor shall be filed with the 368
administrator within sixty days of the date the quarterly statement was 369
provided. An eligibility issue shall not be reopened on the basis of such 370
quarterly statement if notification of such eligibility issue had 371
previously been given to the employer under the provisions of section 372
31-241, and he or she failed to file a timely appeal therefrom or had the 373
issue finally resolved against him or her. 374
(4) The provisions of subdivisions (2) and (3) of this subsection shall 375
not apply to combined wage claims paid under subsection (b) of section 376
31-255. For such combined wage claims paid under the unemployment 377
law of other states, the administrator shall, each calendar quarter, 378
provide a statement of charges to each employer whose experience 379
record has been charged since the previous such statement. Such 380
statement shall show the name and Social Security number of the 381
claimant who was paid the benefits and the total amount of the benefits 382
charged in the quarter. 383
(i) (1) At the written request of any employer that holds at least eighty 384
per cent controlling interest in another employer or employers, the 385
administrator may mingle the experience rating records of such 386
dominant and controlled employers as if they constituted a single 387
employer, subject to such regulations as the administrator may make 388
and publish concerning the establishment, conduct and dissolution of 389
such joint experience rating records. 390
(2) The executors, administrators, successors or assigns of any former 391
employer shall acquire the experience rating records of the predecessor 392
employer with the following exception: The experience of a predecessor 393
employer, who leased premises and equipment from a third party and 394
who has not transferred any assets to the successor, shall not be 395
transferred if there is no common controlling interest in the predecessor 396
and successor entities. 397
(3) The administrator is authorized to establish such regulations 398 Raised Bill No. 1237
LCO No. 6484 14 of 17
governing joint accounts as may be necessary to comply with the 399
requirements of the federal Unemployment Tax Act. 400
(j) (1) (A) Each employer subject to this chapter shall submit 401
quarterly, on forms supplied by the administrator, a listing of wage 402
information, including the name of each employee receiving wages in 403
employment subject to this chapter, such employee's Social Security 404
account number and the amount of wages paid to such employee during 405
such calendar quarter. 406
(B) Commencing with the third calendar quarter of 2024, unless 407
waived pursuant to subdivision (5) of this subsection, any employer 408
subject to this chapter, with one hundred or more employees, shall 409
include in the quarterly filing submitted pursuant to subparagraph (A) 410
of this subdivision, the following data for each employee receiving 411
wages in employment subject to this chapter: Such employee's gender 412
identity, age, race, ethnicity, veteran status, disability status, highest 413
education completed, home address, address of primary work site, 414
occupational code under the standard occupational classification 415
system of the Bureau of Labor Statistics of the United States Department 416
of Labor, hours worked, days worked, salary or hourly wage, 417
employment start date in the current job title and, if applicable, 418
employment end date. The information required pursuant to this 419
subparagraph shall be included in the quarterly filings of employers 420
subject to this chapter with ninety-nine or fewer employees 421
commencing with the third calendar quarter of 2026, except employers 422
subject to this chapter with forty-nine or fewer employees without an 423
electronic payroll system shall include such information commencing 424
with the third calendar quarter of 2028. Nothing in this subparagraph 425
shall be construed to require an employee to provide information about 426
gender identity, age, race, ethnicity, veteran status or disability status if 427
not otherwise required by law. The administrator may issue guidance 428
defining each such data field. 429
(2) Each employer subject to this chapter that reports wages for 430
employees receiving wages in employment subject to this chapter, and 431 Raised Bill No. 1237
LCO No. 6484 15 of 17
each person or organization that, as an agent, reports wages for 432
employees receiving wages in employment subject to this chapter on 433
behalf of one or more employers subject to this chapter shall submit 434
quarterly the information required by subdivision (1) of this subsection 435
electronically, in a format and manner prescribed by the administrator, 436
unless such employer or agent receives a waiver pursuant to 437
subdivision (5) of this subsection. 438
(3) Any employer that fails to submit the information required by 439
subparagraph (A) of subdivision (1) of this subsection in a timely 440
manner, as determined by the administrator, shall be liable to the 441
administrator for a late filing fee of twenty-five dollars. Any employer 442
that fails to submit the information required by subparagraph (A) of 443
subdivision (1) of this subsection under a proper state unemployment 444
compensation registration number shall be liable to the administrator 445
for a fee of twenty-five dollars. All fees collected by the administrator 446
under this subdivision shall be deposited in the Employment Security 447
Administration Fund. 448
(4) Each employer subject to this chapter that makes contributions or 449
payments in lieu of contributions for employees receiving wages in 450
employment subject to this chapter, and each person or organization 451
that, as an agent, makes contributions or payments in lieu of 452
contributions for employees receiving wages in employment subject to 453
this chapter on behalf of one or more employers subject to this chapter 454
shall make such contributions or payments in lieu of contributions 455
electronically. 456
(5) Any employer or any person or organization that, as an agent, is 457
required to submit information pursuant to subdivision (2) of this 458
subsection, make contributions or payments in lieu of contributions 459
pursuant to subdivision (4) of this subsection or submit information 460
pursuant to subparagraph (B) of subdivision (1) of this subsection may 461
request in writing, not later than thirty days prior to the date a 462
submission of information or a contribution or payment in lieu of 463
contribution is due, that the administrator waive such requirement. The 464 Raised Bill No. 1237
LCO No. 6484 16 of 17
administrator shall grant such request if, on the basis of information 465
provided by such employer or person or organization and on a form 466
prescribed by the administrator, the administrator finds that there 467
would be undue hardship for such employer or person or organization. 468
The administrator shall promptly inform such employer or person or 469
organization of the granting or rejection of the requested waiver. The 470
decision of the administrator shall be final and not subject to further 471
review or appeal. Such waiver shall be effective for twelve months from 472
the date such waiver is granted. 473
(6) The name and identifying information of an employer and 474
personally identifiable information about an employee provided to the 475
administrator pursuant to subparagraph (B) of subdivision (1) of this 476
subsection shall not be deemed to be a public record for purposes of the 477
Freedom of Information Act, as defined in section 1-200, and shall not 478
be subject to disclosure under the provisions of section 1-210. The 479
administrator or the department may share information provided 480
pursuant to subparagraph (B) of subdivision (1) of this subsection with 481
another state agency, another state or territory, the federal government 482
or to support a data request submitted through CP20 WIN in accordance 483
with the policies and procedures of CP20 WIN, established pursuant to 484
section 10a-57g, for the purposes of program administration, audit, 485
evaluation or research, provided the recipient of such data enters into a 486
data sharing agreement pursuant to section 4-67aa if such recipient is 487
not a state agency, another state or territory, or the federal government. 488
(k) The employer may inspect his or her account records in the office 489
of the Employment Security Division at any reasonable time. 490
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage 31-225a
Raised Bill No. 1237
LCO No. 6484 17 of 17
Statement of Purpose:
To phase-in the increase in the unemployment insurance maximum
charged rate and implement an annual maximum increase percentage
for employers during the phase-in.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]