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Alabama.The Alabama Unemployment Compensation Law has been amended as follows:
Weekly benefit amounts. An individual's weekly benefit amount equals 1/26 th of the average quarterly wage for insured work from his or her two highest base period quarters. Effective July 6, 2008, if the amount derived is more than $254.50, the weekly maximum benefit amount will be $255. Effective July 5, 2009, if the amount derived is more than $264.50, the weekly maximum benefit will be $265.
Special assessment. The provision of the law concerning the special assessment has been amended to extend its expiration date to September 30, 2010.
Contribution rates. For calendar quarters beginning April 1, 1992, and ending September 30, 2010, rates for contributing employers are generally adjusted downward by 0.06% through the use of an adjustment chart that appears in the law. This adjustment is a counterbalance to the additional tax that results from the special 0.06% assessment on wages that is imposed on contributing employers for the period of April 1, 1992, through September 30, 2010, by the Employment Security Enhancement Act. Employers that pay a rate of 5.4%, a rate above 5.4% that would be reduced to a rate of less than 5.4% by application of the adjustment, that use reimbursement financing, or that have insufficient employment history to qualify for experience rating are specifically exempt from the special assessment. These same employers do not receive the 0.06% downward adjustment in their basic contribution rates.
Alaska.Effective January 1, 2009, the minimum weekly benefit amount in Alaska will be $56 and the maximum weekly benefit amount will be $370. Effective January 1, 2009, the amount of wages necessary during an individual's base period for covered employment will be $2,500. The individual will be eligible for benefits if those wages were paid in at least two of the calendar quarters of his or her base period.
Rate determination. The rate of contributions for each eligible employer is a percentage of the average benefit cost rate multiplied by the employer's experience factor. The current percentage is 80%; however, the percentage will be 76% beginning January 1, 2009, and 73% beginning January 1, 2010.
Employee contributions. The rate of contributions payable by each employee is equal to 20% of the average benefit cost rate, rounded to the nearest 0.01%, but not less than 0.5% or more than 1.0%. Beginning January 1, 2009, the percentage will be 24% and beginning January 1, 2010, the percentage will be 27%.
Arkansas.Effective July 1, 2008, the maximum weekly benefit amount in Arkansas is $431 and the minimum weekly benefit amount is $77.
Colorado.Effective July 1, 2008, the maximum weekly benefit amount in Colorado is $431, the alternative maximum weekly benefit amount is $475 and the minimum weekly benefit amount is $25.
Employee leasing companies. The law now defines the term "co-employer" as an employee leasing company or work-site employer. The term "co-employment relationship" is defined as one intended to be ongoing, rather than temporary or project specific, and where the rights and obligations of the employer have been allocated between the co-employers by an employee leasing contract. In addition, the employee leasing company and work-site employer are entitled to enforce only the employer rights and obligations allocated to them under the contract. The work-site employer also may enforce any right and perform any obligation not specifically allocated to the employee leasing company by the contract. The terms "covered employee" and "work-site employee" mean an individual who is in an employment relationship with an employee leasing company and work-site employer and has received notice of the co-employment.
A new subsection requires an employee leasing company to pay wages and collect and report taxes from its own accounts for all covered employees. The company will pay contributions and maintain all documents required of work-site employers under the law. Each employee leasing company is the only employing unit for covered employees. Such companies must file an annual renewal of their certification on or before June 30 each year.
Employee leasing companies must annually certify and execute and file a surety bond or deposit the equivalent of 50 percent of the average annual amount of unemployment tax assessed within the previous calendar year (for a new employee leasing company, the initial bond amount will be the standard tax rate multiplied by 50 percent of the estimated projected taxable payroll for the current calendar year); provide an independently audited financial statement (no older than 13 months) that demonstrates that the company has working capital of at least $100,000; or show on an annual basis that it has been accredited by a bonded, independent and qualified assurance organization approved by the Director that provides satisfactory assurance of compliance acceptable to the Department.
The Department will maintain a list of employee leasing companies that submit the required certifications. This list will be available to the public. An individual may not offer employee leasing company services or use the name "employee leasing company" or related names (such as PEO, administrative employer, staff leasing) without first obtaining certification. In addition, the Department may take disciplinary action against a company that provides fraudulent information or makes a material misrepresentation.
Connecticut.Quarterly wage reports. Beginning on and after the first quarter of 2009, employers and agents who make contributions or payments in lieu of contributions for 250 or more employees must do so electronically.
Indiana.Effective July 1, 2008, the maximum weekly benefit amount in Indiana is $390 and the minimum weekly benefit amount remains at $50.
Iowa.Effective July 6, 2008, the maximum weekly benefit amounts in Iowa are $361 for an individual with no dependents, $375 for an individual with one dependent, $389 for an individual with two dependents, $409 for an individual with three dependents, and $443 for an individual with four or more dependents. The minimum weekly benefit amounts are $53, $56, $59, $62 and $65, respectively.
Kansas.Effective July 1, 2008, the maximum weekly benefit amount in Kansas is $423 and the minimum weekly benefit amount is $105.
Kansas has amended its Employment Security Law as follows:
Contributions. If contributions for a calendar quarter are less than five dollars, payment is not required. Prior law required payment unless contributions were less than one dollar.
Interest. Interest on past due contributions, payments in lieu of contributions and benefit cost payments amounting to less than five dollars will be waived. Prior law waived only interest amounting to less than one dollar.
Contractors and subcontractors. The subsection that provided that a contractor who contracts with a subcontractor becomes an employer who is directly liable for contributions due from the subcontractor unless the contractor requires the subcontractor to provide a bond has been eliminated.
Refunds. The Secretary of Labor will provide refunds or adjustments of amounts that were erroneously collected unless such amounts are less than five dollars. Prior law allowed for refunds of amounts over one dollar.
Electronic filing. This new subsection requires employers with 250 or more employees and third-party administrators with 250 or more client employees to file electronically after June 30, 2008. After June 30, 2009, employers with 100 or more employees and third-party administrators with 100 or more clients must file electronically. After June 30, 2010, employers with 50 or more employees and third-party administrators with 50 or more clients must file electronically. These requirements may be waived by the Secretary if the employer demonstrates a hardship in complying with them.
Kentucky.Effective July 1, 2008, the maximum weekly benefit amount in Kentucky is $415 and the minimum weekly benefit amount is $39.
Maine.Effective June 1, 2008, the maximum weekly benefit amount in Maine is $344, plus $10 per dependent per week up to one half of the weekly benefit amount.
Montana.Effective July 1, 2008, the maximum weekly benefit amount in Montana is $407 and the minimum weekly benefit amount is $120.