Ala. Admin. Code r. 480-4-2-.30

Current through Register Vol. 43, No. 1, October 31, 2024

Section 480-4-2-.30 - Charging And Non-Charging Benefit Wages

(1) With respect to the provisions of Code of Ala. 1975, § 25-4-16, Wages; Code of Ala. 1975, § 25-4-51, Rate of Contributions; Code of Ala. 1975, § 25-4-54, Contribution rates for employers chargeable with benefit wages; and Code of Ala. 1975, § 25-4-78, Disqualification for Benefits, of the Alabama Unemployment Compensation Law, every employer shall be charged or non-charged with benefit wages in accordance with above statutes. In addition to those categories of employers specifically identified, benefit wage charges shall be made against covered Alabama employers in those cases where former employee-claimants are paid benefits, based on Alabama wages, by another state, hereinafter called the "paying state" under the combined wage arrangement.

(a) Contributory (Tax Rate) Employers.

1. Employers paying contributions to the Fund on a tax rate basis shall be charged with benefit wages resulting from claims paid by the paying state under the combined wage arrangements on the same basis as if the benefits had been paid by the State of Alabama, except as set out below.

2. Contributory employers shall be non-charged for benefit wages under the following circumstances:

(i) If benefits would have been denied the claimant had the claim been filed in Alabama either due to monetary ineligibility or because of an applicable disqualification under the provision of Code of Ala. 1975, § 25-4-78(b), 78(c)(1), 78(c)(2) of the Alabama Unemployment Compensation Law.

(ii) For fifty (50) percent of the benefit wages if the claimant would have been assessed a disqualification under the provisions of Code of Ala. 1975, § 25-4-78(c)(3) of the Alabama Unemployment Compensation Law.

(3) For the purposes of making charges of benefit wages to contributory employers under these provisions charges shall be limited to those wages used by the paying state or the Alabama taxable wage base, whichever is less.

(b) Employers Making Payments in Lieu of Contributions (Reimbursing Employers).

1. Reimbursing employers, those making payments in lieu of contributions as provided in Code of Ala. 1975, § 25-4-51(a)(3), 25-4-51(a)(4) and 25-4-51(a)(5) of the Alabama Unemployment Compensation Law, shall be required to pay to the Fund an amount equal to the amount of regular benefits and the required share of extended benefits paid, that is attributable to service in the employ of such employer, to individuals for weeks of unemployment paid by the paying state under the combined wage arrangement on the basis of the base period and rates of payments used by the paying state.

(c) Benefit wage charges and benefit cost based on wages paid by a reimbursing employer shall be made to the appropriate employer account upon receipt of a statement of benefit payments from the paying state. Such benefit wages shall be reflected on the quarterly Benefit Wage Charge Statement; and such benefit cost shall be reflected on the Statement of Benefit Cost; and on other statements and/or notices rendered reimbursing employers at the end of the quarter during which a statement is received from a paying state.

Author: William E. Parsons

Ala. Admin. Code r. 480-4-2-.30

Effective September 30, 1982, Amended August 10, 1983.

Statutory Authority:Code of Ala. 1975, §§ 25-2-7, 25-2-8, 25-4-111.