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Nebraska.Nebraska has amended its regulations under the Employment Security Law as follows:
Filing wage reports and paying taxes. The regulations now require that quarterly combined tax and wage reports are due on the last day of the first month following the end of a calendar quarter. The reports must provide wages for the quarter in which wages are paid or made available to employees. A quarterly wage report is required even if no wages were paid during the quarter. In addition, language that provided that installment plans could not be longer than 12 months in duration has been eliminated.
Experience rating. This section eliminates language that set an employer's tax rate at 5.4% if it had been subject to the payment of contributions or combined tax for two years, but had a negative balance as of the beginning of a calendar year and no wages in one of the two immediately preceding calendar years.
Transfer of experience account. This section now allows an application for a transfer of experience account to be withdrawn within 180 days after the acquisition by the successor. Language describing the information to be included in such applications has been eliminated. The regulations now provide that a transfer will not be allowed if the predecessor or successor has not fully paid all combined taxes due within 60 days of the application for transfer; the predecessor has not paid any wages during the most recent calendar year; or the successor does not provide the Department with the necessary information.
If a merger of accounts does not take place as of the beginning of the calendar year, the combined tax rate will become effective as of the beginning of the calendar quarter following the merger.
The Department must now notify the predecessor as well as the successor as to whether a decision regarding the transfer of an experience account as been allowed or denied. If either the predecessor or the successor appeals, both will be parties to the appeal.
Mandatory transfers. If a successor acquires all or part of a predecessor's business, a partial or full transfer of the predecessor's insurance account resources and liabilities is now mandatory. The successor is to file an application to have an appropriate percentage of the predecessor's experience account transferred to it.
Substantial ownership or control exists if any individual or group of individuals has an influence on the decision making of the common entities beyond what is minimal. If the predecessor does not provide all the payroll information within 60 days of such a request, the Department will proceed with the transfer, making its best estimate of the amount of payroll being transferred. The Department will promptly notify the successor and predecessor of any action taken on a transfer. Either party may contest the decision in writing within 30 days of the mailing date of the notice.
Limited liability companies and partnerships. This new section provides that the distribution of the shares of profits to members of LLCs and limited liability partnerships is not subject to the payment of combined tax except to the extent that it is paid as wages. Such a distribution is presumed to be wages if the distribution exceeds the proportion of the total paid in capital investment of the LLC or limited liability partnership owned by the person receiving the distribution; is made based on the number of hours, days, weeks or months that the individual performed services for the entity; or is based primarily on services performed for the entity.
Nevada.Effective July 1, 2008, the maximum weekly benefit amount in Nevada is $393 and the minimum weekly benefit amount remains at $16.
New Jersey.For 2009, the taxable wage base in New Jersey will increase to $28,900. This is $1,200 higher than the taxable wage base of $27,700 that is applicable in 2008. Contribution rates for July 1, 2008, to June 30, 2009, are unchanged and Schedule A remains in effect. New UI employers pay 2.6825% and the Workforce Development/Supplemental Workforce Funds (WD/SWF) rate is 0.1175%. For 2009, the maximum UI weekly benefit amount is $584 and the maximum TDI weekly benefit amount is $546. The alternative earnings test amount for both UI and TDI is $7,200. The base week amount is $143.
Worker contribution rates. From July 1, 2008, through June 30, 2009, the UI contribution rate is 0.3825% for nongovernmental workers and 0.0825% for governmental workers, with a WD/SWF rate of 0.0425% applied to both. The Temporary Disability Insurance (TDI) rate for workers remains at 0.5% for the same period. Note that, effective January 1, 2009, all workers will pay a rate of 0.09% to cover Family Leave Insurance.
North Dakota.Effective July 6, 2008, the maximum weekly benefit amount in North Dakota is $406 and the minimum weekly benefit amount is $43.
Oklahoma.The Regulations pertaining to the Oklahoma Employment Security Act have been amended as follows:
Petitions for declaratory rulings. Individuals or organizations now may file a Petition for Declaratory Ruling with the Oklahoma Employment Security Commission to obtain a determination on the applicability of any rule or order of the agency. The petition must include the following: (1) Name, address, and telephone number of the individual or organization filing the petition; (2) Identification of the agency rule or order that the petitioner wishes to have a determination on; (3) A short and plain statement of why the declaratory ruling is necessary, the facts that instigated the petition, the outcome the petitioner wishes to achieve, and any prior agency determinations that may be affected by the declaratory ruling requested; (4) The petition must be signed by the individual, or the chief executive officer of the organization or its attorney or representative.
Third-party administrators. Any third-party administrator that files more than 30 benefit claim protests in any month during a calendar year must file those protests by telefax to the telefax number set out on the Notice of Benefit Claim form. The Oklahoma Employment Security Commission will not accept hand delivery, postal mailing or e-mailing of protests by third-party administrators meeting the volume of filings set forth above.
Oregon.Effective July 1, 2008, the maximum weekly benefit amount in Oregon $482 and the minimum weekly benefit amount is $113.
Definitions. The term "business" is now defined as any entity carrying on a trade or commercial enterprise that operates either inside or outside of Oregon and includes employers and employing units. The term "establishment" means an economic unit that produces goods or services, usually at a single location, and is engaged in one or predominantly one activity. The term "hosted worker" now specifies the services that such workers perform, including referring job seekers and providing outreach services.
Responsibility of staff. This new section requires Employment Department staff to safeguard the confidentiality of information collected and to disclose it only as authorized by law. Staff access to information is only on a "need to know" basis in order to perform official duties.
General disclosures. The regulations now require the Department to disclose confidential information to a nongovernmental entity only if the entity enters into a written disclosure agreement with the Department. Such an agreement will require the nongovernmental entity to obtain a written release from the individual or business to whom the information pertains that contains a statement identifying the information, the purpose for which the information will be used, notice that government files will be accessed, and identification of the parties who may receive the information. This subsection now also applies to information released to businesses as well as individuals.
Language that allowed the Department to disclose records to a customer if a staff member is sure that the customer's identity and the customer to which the information relates are the same individual has been eliminated. The rules now state that the Department can release information to a third party or agent based on the informed consent of a customer or business if the Department receives a written release that contains a statement identifying the information, the purpose for which the information will be used, notice that government files will be accessed, and identification of the parties who may receive the information. In addition, the Department now will disclose only information that may be provided directly to the customer or business consenting to the disclosure.
Language that allowed CPAs to receive confidential information without a release has been eliminated. The Department may disclose information to an attorney, legislator or other elected official but only such information that would be provided directly to the customer or business consenting to the disclosure.
Business and employment services disclosures. The Department now may disclose confidential information to one-stop delivery system partners if the request is based on a partner's "need to know" in order to perform the official duties of a program. The Department is now authorized to share business information with system partners if: the Department and the partner have a written disclosure agreement that addresses confidentiality and authorized uses of employer information; the request is based on the partner's "need to know" in order to perform official duties of the program; the information does not include wage records or tax data; and the information is necessary for providing services to businesses, including training needs and contact schedules.
Workforce and economic research disclosures. Department staff may now share confidential information with public agencies, consultants and contractors working on specific projects if the projects are for purposes of governmental planning; performance measurement; and program, socioeconomic and policy analysis if a disclosure agreement is in place and the requesting entity pays the cost of providing such information.
Language has been eliminated that allowed the Department to disclose confidential information without specific authorization or written agreement to discharge duties under the UI law and comply with mandatory disclosures under the Social Security Act or other federal law. Also eliminated are disclosures to district attorneys pursuant to an arrest warrant; to a court where Oregon is a party; to other agencies in other states and federal agencies under programs such as child support enforcement and fair employment. The subsection addressing disclosures in cases where the Department is served with a subpoena has also been eliminated.
Rhode Island.Effective July 1, 2008, the maximum UI weekly benefit amount in Rhode Island is $528 and the minimum weekly benefit amount is $68. Effective July 1, 2008, the maximum TDI weekly benefit amount in Rhode Island is $671 and the minimum weekly benefit amount is $69.
South Dakota.Effective July 1, 2008, the maximum weekly benefit amount in South Dakota is $298 and the minimum weekly benefit amount remains at $28.
Vermont.The maximum weekly benefit amount in Vermont beginning July 6, 2008, will be $425. Beginning July 1, 2008, contribution rates in Vermont are determined under Schedule IV and range from 1.1% to 7.7%. New employers pay 1.0% while new out-of-state employers pay as follows: 3.0% for employers involved in the construction of buildings; 5.4% for employers involved in heavy and civil construction; and 3.9% for specialty trade contractors.
Virginia.The weekly benefit amount in Virginia for claims beginning July 6, 2008, will be $378. EffectiveJuly 5, 2009, the minimum amount of wages an employee must have earned in the two highest quarters of his or her base period increases from $2,700 to $3,000.
Washington.Effective July 1, 2008, the maximum weekly benefit amount in Washington is $541 and the minimum weekly benefit amount is $129. For 2009, the taxable wage base in Washington will increase to $35,700. This amount is $1,700 higher than the taxable wage base of $34,000 that is applicable in 2008.
West Virginia.Effective July 6, 2008, the maximum weekly benefit amount in West Virginia is $424 and the minimum weekly benefit amount is $24.
Wyoming.Effective July 1, 2008, the maximum weekly benefit amount in Wyoming is $415 and the minimum weekly benefit amount is $30.