Section 44-774 - Posting of trust fund computations and data by secretary(a) The secretary of labor shall post trust fund computations and data as required by subsection (b) on a publicly accessible website maintained by the secretary as follows:(1) The secretary shall post and maintain certified computations and data for each of the most recent 20 fiscal years ; and(2) for the fiscal year beginning on July 1, 2024, and each fiscal year thereafter, the secretary shall certify and post the trust fund computations and data for the fiscal year to the website on or before December 1 following the end of such fiscal year.(b) The computations and data to be posted shall include: (1) Distributions of taxable wages by experience factor for each state fiscal year including the following information: (B) the reserve ratio lower limit;(C) the number of accounts;(D) the taxable wages by fiscal year;(E) a summary of active positive eligible accounts with the number of accounts and fiscal year taxable wages;(F) a summary of active ineligible accounts with the number of accounts and fiscal year taxable wages;(G) a summary of active negative accounts with the number of accounts and fiscal year taxable wages; and(H) a summary of terminated and inactive accounts with the number of accounts and fiscal year taxable wages including all: (i) Terminated accounts with the number of accounts and fiscal year taxable wages; and(ii) inactive accounts with the number of accounts and fiscal year taxable wages organized by regular rated, industry rated and negative rated accounts; (2) an average high cost benefit rate summary, including: (A) The average high cost benefit rate currently in effect; and(B) the benefit cost rate for the fiscal years used to calculate the average high benefit cost rate;(3) the statewide wage data, including: (A) Statewide average annual wage (SAAW) for the fiscal year; and(B) statewide average weekly wage (SAWW) for the fiscal year.(c)(1) The secretary of labor shall prepare and submit an annual certification memorandum regarding computations and data for contributing negative rated employers assigned to rate groups N1 through N11.(2) Commencing in 2025 and each year thereafter, the secretary shall submit the certification memorandum on or before January 15 of each calendar year. The certification memorandum shall be for the 12-month period ending on June 30 of the preceding calendar year. In preparing the certification memorandum, the secretary shall consider contributions paid after such 12-month period ending on June 30 that are paid on or before the immediately following July 31.(3) The secretary shall submit the certification memorandum to the chairpersons, vice chairpersons and ranking minority members of the standing committees of the senate and the house of representatives to which legislation pertaining to the employment security law is customarily referred, the president of the senate, the speaker of the house of representatives, the governor and the legislative coordinating council.(4) The certification memorandum shall include for the current and most recent calculated three years: (A) An employer identification number assigned to the employer by the secretary;(C) the employer's account balance by fiscal year;(D) the employer's taxable wages by fiscal year;(E) the employer's calculated reserve ratio by fiscal year;(F) the employer's taxable wage base by fiscal year;(G) the benefits charged to the employer by fiscal year;(H) if workshare was requested by the employer; and(I) if workshare was approved for the employer.(5) Commencing in 2028 and each year thereafter, the annual certification memorandum shall also include the total number, if any, of:(A) Temporary unemployment weeks requested by the employer;(B) temporary unemployment weeks approved for the employer;(C) the claimants who requested temporary unemployment against the employer's account independently from any request for temporary unemployment by the employer; and(D) the temporary unemployment weeks charged against the employer's account that were claimed independently from any request for temporary unemployment by the employer.(d) This section shall be a part of and supplemental to the employment security law.Amended by L. 2024, ch. 83,§ 13, eff. 7/1/2024.Added by L. 2021, ch. 92,§ 4, eff. 5/13/2021.