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Nevada. The taxable wage base in Nevada for 2007 will be $24,600. This is an increase of $600 over the 2006 taxable wage base amount of $24,000.
Nevada has amended its rules under the Unemployment Compensation Law as follows:
Substantially common ownership, management or control. The objective factors that the Administrator will use to make a determination are set out in this section. To determine "common ownership," the Administrator will evaluate: Whether one business had ownership or control of the other; or whether there is common ownership of assets or lease arrangements covering assets, including the workforce. To determine "common management," the Administrator will look at central accounting, personnel policies and other factors. To determine "common control," the Administrator will evaluate whether certain individuals remain in control of the business after its acquisition; change in form (e.g., from a partnership to a corporation); or transfer to a family member. The Administrator will also determine whether a contract exists that provides for the direction of the internal affairs of the business.
Charging of benefits. This section has been retitled and includes a new paragraph that allows the last or next to last employing unit relief from the charging of benefits to its experience rating account if the claimant left his or her job solely to accept other employment.
Definitions. The terms "a part" and "a portion" of a trade or business refer to: A separate division, location or organization of an employing unit; A portion or percentage of an organization, trade or business or an employing unit; or The transfer of some or all of a workforce if the workforce now conducts the business for the new employer rather than the transferring employer.
Common paymaster. "Common paymaster" is defined as an entity that purports to be a single employer of employees, who are currently employed by a group of related employing units. Note that the use of a common paymaster is prohibited and any employee who is employed by more than one employing unit must be reported by each unit separately.
Payrolling. "Payrolling "is prohibited under the rules, which require wages to be reported by the employer who has the right to hire and fire the employee; control and direct him or her; and for whom the employee performs services. The employer cannot designate another employing unit to report the wages for employees who work for another unit.
New Hampshire. A 1.0% fund balance reduction is in effect in New Hampshire for the fourth quarter of 2006. As a result, all employers that qualify for the rate reduction pay rates ranging from 0.01% to 1.7%. New employers pay 1.7% during this quarter.
The New Hampshire Unemployment Compensation Law has been amended as follows:
Contribution rates. A 1.0% fund balance reduction is applicable for the fourth quarter of 2006 and all quarters in 2007.
Reductions in the contribution rates for the four calendar quarters during a calendar year will be computed by determining the available fund balance on September 30 of the preceding calendar year. Until January 1, 2007, no rate may be reduced to less than 0.01%. After January 1, 2007, no rate may be reduced to less than 0.10%. If the fund balance equals or exceeds $225 million on September 30 of the preceding calendar year, each employer's rate will be reduced by 0.5%; if the fund balance equals or exceeds $250 million on September 30 of the preceding calendar year, each rate will be reduced an additional 1.0%; if the fund balance equals or exceeds $275 million on September 30 of the preceding calendar year, each rate will be reduced by an additional 1.5%.
New Mexico. The taxable wage base in New Mexico for 2007 will be $18,600. This is an increase of $700 from the 2006 taxable wage base amount of $17,900.
For 2007, the rates in Schedule 0 remain in effect in New Mexico because the fund balance equals or exceeds 3.7% of total payrolls. Schedule 0 contribution rates range from 0.03% to 5.4%. The rate for new employers is 2.0%.
North Carolina. The North Carolina Employment Security Law has been amended as follows:
Transfer of accounts. An employer's account may be transferred to a successor who acquires a distinct and severable portion of the organization, trade or business of another employing unit. To be effective upon date of transfer, an application for transfer should be made within 60 days after the Commission notifies the successor employer of its right to make such a transfer. If the application is not timely, the effective date of the transfer will be the first day of the calendar quarter in which such application is finally made.
The request for the transfer of the account must be received within two years of the date of the acquisition or notification by the Commission of the right to request such transfer, whichever occurs later. A request for a transfer will not be allowed if an account has been terminated because an employer ceases to be an employer, regardless of the date of notification.
SUTA dumping. When an employer acquires all of the organization, trade or business of another employing unit, the account of the predecessor is transferred as of the date of the acquisition to the successor employer for use in the determination of the successor's rate of contributions. However, this mandatory transfer does not apply when there is no common ownership between the predecessor and the successor and the successor acquired the assets of the predecessor in a sale in bankruptcy. In this circumstance, the successor's rate of contributions is determined without regard to the predecessor's rate of contributions.
The taxable wage base in North Carolina for 2007 will be $17,800. This amount is an increase of $500 from the 2006 taxable wage base amount of $17,300.
North Dakota. The taxable wage base in North Dakota for 2007 will be $21,300. This is an increase of $1,000 from the 2006 taxable wage base amount of $20,300.
Oregon. The maximum weekly benefit amount in Oregon payable for benefit years beginning July 2, 2006, is $445 and the minimum amount is $104.
The taxable wage base in Oregon for 2007 will be $29,000. This is an increase of $1,000 from the 2006 taxable wage base amount of $28,000.
Rhode Island. The maximum UI weekly benefit amount in Rhode Island for benefit years beginning on and after July 1, 2006, is $492. The minimum amount is $65. The maximum TDI weekly benefit in Rhode Island is $625 for benefit years beginning on and after July 1, 2006. The minimum amount is $66.
The 2007 UI taxable wage base for Rhode Island will be $14,000, down $2,000 from the $16,000 taxable wage base amount in 2006. The 2007 TDI taxable wage base for Rhode Island will be $52,100. The employee contribution rate is 1.3%.
South Carolina. Effective July 1, 2006, the maximum and minimum weekly benefit amounts in South Carolina continue to be $303 and $20, respectively.
South Dakota. Effective July 1, 2006, the maximum weekly benefit amount in South Dakota increased to $274 from $266.
Tennessee. Effective from July 1, 2006, until June 30, 2007, new nongovernmental employers in Tennessee continue to pay 2.7%; new construction employers under NAICS category 23 pay 6.0%; new manufacturing employers under NAICS category 31 pay 6.0%; new manufacturing employers under NAICS category 33 pay 6.0%; new mining employers under NAICS category 21 pay 7.5%; and new governmental employers continue to pay 1.5%.
Texas. The maximum weekly benefit amount in Texas for the year beginning October 1, 2006, is $364 and the minimum weekly benefit amount is $56.
Washington. For 2007, the taxable wage base in Washington increases to $31,400 from $30,900. The maximum weekly benefit amount in Washington has been capped by the Legislature at $496. The minimum amount increased to $116, effective July 1, 2006.
Washington has amended its rules under the Unemployment Compensation Law as follows:
Predecessor-successor relationship. A new section has been added that defines the term "simultaneous acquisition" as all transfers that resulted from acquiring or reorganizing the business, beginning when the acquisition started and ending when the primary unit is transferred.
West Virginia. Effective July 2, 2006, the maximum weekly benefit amount in West Virginia increased to $391. The minimum amount remained $24. For calendar year 2007, Column C of the rate table is in effect for positive-balance employers. Negative-balance employers continue to pay basic rates of 5.5%, 6.5% or 7.5% in addition to a 1.0% surtax for 2007. New employers continue to pay 2.7% for 2007 (except that new foreign construction employers pay 8.5%).
Wyoming. For the year beginning July 2, 2006, the minimum weekly benefit amount in Wyoming increased to $25 and the maximum weekly benefit amount increased to $349. The taxable wage base in Wyoming for 2007 will be $18,100. This is an increase of $1,000 from the 2006 taxable wage base amount of $17,100.