Section 646 IAC 5-2-8 - Calculation and payment of contributions; municipal utilitiesAuthority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4-11-2; IC 22-4.1
Sec. 8.
(a) If a city or town had previously been a covered employer to the extent of its municipal utilities, the utilities will pay contributions at their computed rate, but the rate will not exceed the prescribed rate under IC 22-4-11-2(c).(b) If, by statute, a municipal utility is set apart as a separate political subdivision, such utility will retain its experience account and assigned rate, and IC 22-4-11-2(d) will apply to the new account assigned to the city or town for the purpose of reporting nonutility employment. Department of Workforce Development; 646 IAC 5-2-8; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRAReadopted filed 11/27/2017, 3:22 p.m.: 20171227-IR-646170447RFAFiled 2/25/2019, 2:18 p.m.: 20190327-IR-646180408FRA, eff 3/30/2019Readopted filed 6/16/2023, 1:21 p.m.: 20230712-IR-646230344RFA