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Alabama. Since the trust fund balance was at least 70% of the desired level at the end of 2006, Schedule C of the tax table will continue to apply for calendar year 2007. Under this schedule, rates range from 0.54% to 6.10%, not including the 0.06% Employment Security Administrative (ESA).
Hawaii. For 2007, Rate Schedule B applies in Hawaii. New employers pay 1.9% under this schedule and rates range from 0.0% to 1.9% for positive-balance employers to 2.3% to 5.4% for negative-balance employers. Note that every employer other than an employer that has elected reimbursement financing or an employer assigned the minimum rate of zero or the maximum rate of 5.4% is also required to pay an employment and training fund assessment, which is 0.01% for 2007. For 2007, the maximum weekly benefit amount for UI claimants is $475 and the maximum weekly benefit amount for TDI claimants is $476.
Kentucky. Kentucky has amended its Unemployment Compensation Law as follows:
Collection of contributions. Actions for the recovery of contributions, interest or penalties will now be canceled unless collected or unless a suit for collection has been filed within 10 years (five years under prior law) of the due date.
Demand for payment. This section now bars proceedings from commencing more than 10 years (five years under prior law) after the assessment or determination becomes final.
Louisiana. For 2007, the contribution rate of an eligible experience-rated employer can range from 0.10% to 6.20%. The rates payable by new employers in 2007 range from 1.08% to 2.82%. The 2007 rates have a 10% reduction in effect. For 2007, there is a Non-Charge social charge of 7.55%, paid by all employers, and an 11.76% Incumbent Worker Training charge, paid only by eligible employers.
Maine. Contribution rates in Maine for 2007 range from 0.54% to 5.4%. New employers pay 1.80% (which is the predetermined yield amount) for 2007.
Nevada. The Nevada Unemployment Compensation Law has been amended as follows:
Appeals tribunal. The Administrator of the Employment Security Division of the Department of Employment, Training and Rehabilitation now will appoint the Appeal Tribunals instead of the Board of Review. Further, the Administrator is authorized to enter into an interlocal agreement to provide for the appointment of Appeal Tribunals. The size of an Appeal Tribunal is changed from three persons to one person. The Administrator rather than the Board of Review will adopt regulations governing appeals and hearings. Similarly, the Administrator rather than the Board of Review may transfer an appeal between Appeal Tribunals.
Charging benefits to employer's account. If an employee leaves his or her last or next to last employer to take other employment, and then leaves or is discharged by the latter employer, the benefits paid to that employee must not be charged against the record for experience rating of the former employer.
Puerto Rico. Rate Schedule C remains in effect for 2007 in the Commonwealth of Puerto Rico. Under this schedule, rates for positive-balance employers range from 1.4% to 4.3% and rates for negative-balance employers range from 4.4% to 5.4%. The new employer rate for 2007 is 2.9% and the additional special tax of 1.0% continues in effect.
Texas. Contribution rates in Texas range from 0.29% to 7.70% in 2007. The replenishment ratio is 1.32. The replenishment tax rate is 0.14%. The deficit ratio is zero and interest tax rate is 0.0%. The employment training assessment is 0.10%. The obligation assessment ratio is 0.24 and the obligation assessment multiplier is 0.98%. The highest possible obligation assessment rate is 1.46% for 2007.
Wyoming. Wyoming has amended its Unemployment Compensation Law as follows:
Adjustment for positive fund balances. The department will establish an additional formula to apportion the positive fund balance adjustment factor between employers with a benefit ratio of zero and employers who have a benefit ratio that is greater than zero. Employers with no established experience period will be treated the same as those whose benefit ratio is greater than zero. The formula will reflect the proportion of contribution revenue from each of the groups during the previous calendar year and an additional surcharge for employers having a benefit ratio that is greater than zero.
Wages. Language regarding wages for calendar year 2003 only has been eliminated.
Repayment of overpaid benefits. This section clarifies that the five-year limit on recoupment for overpayment is not applicable to cases involving fraud. In addition, the department may now cancel overpayments after five years; or at any time in cases of fraud if the individual cannot be located, he or she is totally unable to work or the Department's records show that he or she earned less than half of the average weekly wage in Wyoming in the most recent calendar year.
Payment. Language regarding base rates for calendar years 2003 and 2004 has been eliminated. This section also clarifies the language requiring an employer to continue to pay the delinquent rate until he or she has satisfied a delinquent account by paying all contributions, interest and penalties due and submitting contribution reports.