Section 172-6-3 - Charging and Assessing for BenefitsA. Benefits for Seasonal Unemployment. Benefits paid for seasonal unemployment shall be charged to the experience rating record of the claimant's most recent subject seasonal or non-seasonal employer in accordance with subsection 3 of section 1221 of the Employment Security Law. Seasonal employers who are liable for payments in lieu of contributions shall be assessed for benefits paid for seasonal unemployment in accordance with subsection 14 of section 1221 of the Employment Security Law.
B. Benefits for Non-seasonal Unemployment. The experience rating record of the claimant's most recent subject non-seasonal employer shall be charged with non-seasonal unemployment benefits paid to individuals when such benefits are not chargeable by law to the general fund. Non-seasonal employers who are liable for payments in lieu of contributions shall be assessed for benefits paid for non-seasonal unemployment in accordance with subsection 14 of section 1221 of the Employment Security Law.C. Nothing in this section shall prevent the experience rating record of employers in seasonal industries from being charged with benefits paid for non-seasonal unemployment when such employer has paid non-seasonal wages to an individual and the employer is the most recent employer for whom the individual's work record exceeds 5 consecutive weeks of total or partial employment.D. Nothing in this rule shall prevent the transfer of wages in accordance with the requirements and procedures provided for in the reciprocal benefit arrangements made in accordance with subsection 12 of section 1082 of the Employment Security Law. Whenever wages from seasonal work, which was performed for an employer who is liable for contributions, are transferred to another state, all charges for benefit payments which are based on such wages shall be made to the General Fund.12- 172 C.M.R. ch. 6, § 3