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Alaska.For 2009, the taxable wage base in Alaska will increase to $32,700. This is $1,400 higher than the taxable wage base of $31,300 that was applicable in 2008.
Arizona.Arizona has amended its Employment Security Act as follows:
Electronic service of liability determinations. A liability determination, or reconsidered determination, may be served by electronic means if the employer consents in writing to such service. The service is considered complete upon transmission.
Electronic service of annual notice of employer contribution rate. Notice of an employer's annual rate of contributions may be delivered by electronic means if the employer has consented in writing to such notification. The notification is considered complete upon transmission.
Collection of payments. An employer's obligation for any contributions, payments in lieu of contributions, interest or penalties that are required to be collected by the Department are extinguished, if not previously satisfied, six years after the amounts were determined to be due unless the Department has filed a civil action to collect the debt, the employer has agreed in writing to extend the time period before it expires, or an enforced collection has been stayed by a federal court.
Release or subordination of lien. If a lien established against an employer for unpaid contributions has been satisfied and a notice of the lien was recorded by the Department, the Department must issue a release of the lien. The Department will record the lien release in any county where the original lien was recorded and, if applicable, with the Secretary of State. The Department may, at any time, release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens. In addition, the Department may, at its discretion, withdraw a recorded notice of lien upon certain conditions.
Electronic filing and transmission. Any interested party to a hearing before an appeal tribunal may electronically file an affidavit for change of appeal tribunal. In addition, an interested party may file either a written or electronic petition for review of the appeal tribunal's decision with the appeals board. The appeal tribunal or appeals board, as an alternative means of service, may serve any notice, decision or order by electronic means if the party being served consents in writing to such service.
Judicial review. Any party to a decision on review of the appeals board may file an application for appeal to the court of appeals with the clerk of the appeals board within 30 days of the date of mailing or electronic transmission of the decision on review.
California.The rate schedule in effect for 2009 will continue to be Schedule F+. This is Schedule F plus a 15% emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for contribution rates ranging from 1.5% to 6.2%. The taxable wage base for 2009 for purposes remains at $7,000. The new employer rate will be 3.4% and the Employment Training Tax rate remains at 0.1% for 2009. Note that the voluntary payment program is not in effect in 2009. For 2009, the state disability insurance withholding rate is 1.1%. The SDI taxable wage base for 2009 is $90,669.
Colorado.For 2009, the "450 million plus" rate schedule of the tax table applies, the fund balance having been between those figures as of July 1, 2008. Rates range from 0.0% to 2.0% for positive-balance employers and from 2.8% to 5.4% for negative-balance employers, with unrated employers paying 1.7%. The surcharge for benefits not effectively charged remains at 0.22%. Note that the solvency tax surcharge remains in effect for 2009 as well. The tax varies by employer but is charged against all ratable employer accounts with less than 20 percent of excess, excluding government agencies, political subdivisions and nonprofit organizations that are reimbursable employers. Employers with an increased percent of excess pay at a lower rate while those with a decreased percent of excess pay at a higher one. The tax will increase each year for as long as it is required but may not go past the limit set by law in 1990.
Connecticut.Effective October 5, 2008, the maximum weekly benefit amount in Connecticut is $519 and the minimum weekly benefit amount is $15.
Iowa.For 2009, the taxable wage base in Iowa will increase to $23,700. This is $900 higher than the taxable wage base of $22,800 that was applicable in 2008.
Iowa has amended its Employment Security Law as follows:
Recovery of benefits. In cases where an individual receives an overpayment of benefits because of a reversal on appeal regarding the issue of the individual's separation from employment, the benefits will not be recovered from the individual if the employer did not participate in the initial determination to award benefits.
Penalties. The law now provides that the minimum penalty for delinquent and insufficient reports is $35. Prior law included a sliding scale with a $10 minimum for the first report and a $50 minimum for the third and subsequent reports. New language also was added providing that if a check, draft or money order is not honored when presented to a financial institution, the costs to the Department and a fee of $30 will be assessed to the employer.
Subpoenas. This new subsection requires an employer to pay all costs (including service fees and court costs) associated with a subpoena if he or she is served with a subpoena to investigate an employer liability issue, to complete audits, to secure reports or to assess contributions. Employers who refuse or negligently fail to honor a subpoena will be subject to a $250 fine.
Louisiana.The taxable wage base in Louisiana remains at $7,000 for 2009.
Maryland.Maryland has amended its Unemployment Insurance Law as follows:
FUTA tax collection. The law now provides that if directed by the U.S. Department of Labor, the Department may directly collect FUTA taxes from employers. Those funds then may be used only to administer the programs and services designated.
Massachusetts.EffectiveOctober 1, 2008, the maximum weekly benefit amount in Massachusetts is $628 and the minimum weekly benefit amount remains $66. The maximum dependency allowance is $314.
Minnesota.Effective October 26, 2008, a claimant's weekly benefit amount will be the higher of his or her highest quarter of wages in the base period divided by 26, up to a maximum of $351 or his or her total base period wages divided by 104, up to a maximum of $566.
Minnesota.The taxable wage base in Minnesota will increase to $26,000 for 2009, up $1,000 over the 2008 taxable wage base of $25,000.
Mississippi.The Mississippi Employment Security Law has been amended as follows: The weekly benefit amount receivable by an eligible individual who is totally unemployed is 1/26 of his or her wages in that quarter of the base period in which wages were highest. The minimum weekly benefit amount is $30 and the maximum weekly benefit amount is computed as 60% of the average weekly wage of all workers, but not more than $230 for claims filed after July 1, 2008, and not more than $235 for claims filed after July 1, 2009.
Missouri.For 2009, the taxable wage base in Missouri will increase to $12,500. This amount is $500 higher than the taxable wage base of $12,000 that was applicable in 2008.
Montana.For 2009, contribution rates in Montana will continue to follow Schedule I. Total rates under this schedule range from 0.13% to 1.80% for positive-ratio employers and from 3.30% to 6.50% for negative-ratio employers. For 2009, the taxable wage base in Montana will increase to $25,100. This is $1,300 higher than the taxable wage base of $23,800 that was applicable for 2008.