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New Hampshire.New Hampshire has amended its Unemployment Compensation Law as follows:
Definitions. "Full-time work" is now defined as work in employment of at least 37.5 hours a week. "Part-time work "is now defined as work in employment of at least 20 hours a week but less than 37.5 hours a week.
Benefit eligibility determinations. An unemployed individual is eligible to receive benefits provided that, among other conditions, he or she is available for and seeking permanent, full-time or part-time work. However, if availability is limited to part-time work, the claim for unemployment benefits is based on wages earned in part-time work.
New Mexico.For 2009, the taxable wage base in New Mexico will be $20,900, which is an increase of $1,000 from the 2008 taxable wage base amount of $19,900. For 2009, 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 5.40%. The rate for new employers is 2.00% in 2009.
North Carolina.North Carolina has amended its Employment Security Law as follows:
Financing benefits. The law eliminates language allowing a nonprofit organization that made payments in lieu of contributions for at least four consecutive calendar years and changed to a reimbursement basis to be relieved of the requirement to pay 1.0% of taxable wages under certain circumstances. In addition, the law now requires nonprofit organizations that make payments in lieu of contributions to post a surety bond or irrevocable Letter of Credit. The law also eliminates language that allowed a credit balance remaining in an employer's account to be refunded after the second computation date (August 1). Further, language has been eliminated that allowed a credit balance to be refunded if the employer changed its election of method of payment or if coverage was terminated.
Indian tribes. The law eliminates language allowing an Indian tribe that paid contributions for at least three consecutive years and elected to change to a reimbursement basis to be relieved of the requirement to pay 1.0% of taxable wages under certain circumstances. Language that allowed an Indian tribe to be refunded any credit balance after August 1 of each year also has been eliminated. In addition, the law has eliminated language that allowed an Indian tribe to be refunded any credit balance if there was a change in election as to the method of payment or if coverage was terminated.
North Dakota.The taxable wage base in North Dakota for 2009 will be $23,700. This is an increase of $1,600 from the 2008 taxable wage base amount of $22,100.
Ohio.Ohio has amended the regulations under its Unemployment Insurance Law as follows:
Employee leasing. The term "unrelated third party client" is now defined as an entity unrelated to, or not sharing common ownership, management or control with, an employee leasing company, and to which individuals are provided by the employee leasing company to perform services on a permanent basis.
Transfer of experience. In cases where the director finds that an employer has transferred its trade or business, or a portion thereof, to another employer and the transferee is under substantially common ownership, management or control with the transferor, the director will transfer the experience of the transferor to the transferee and recalculate the rate of both employers effective as of the date of the transfer. Prior regulations provided that the recalculation was effective for the calendar year in which the transfer occurred.
Voluntary successorship. The regulations now provide that if the Director finds that an employer has transferred a portion its business to another employer, and at the time of the transfer both employers are under substantially common ownership, management, or control, the unemployment experience and outstanding debt attributable to the transferred portion of the business is transferred to the transferee. Prior regulations did not include language regarding outstanding debt. The outstanding debt, along with taxable wages, contributions, and other amounts attributable to the transferor for periods prior to the transfer, will be transferred based on the ratio that the taxable wages attributable to the transferred portion for the four completed calendar quarters immediately preceding the quarter in which the transfer occurred bears to the total taxable wages of the same period. Recalculated rates are effective on the date of the transfer.
Ohio.For 2009, contribution rates in Ohio will range from 0.3% to 9.0%. The mutualized rate for 2009 is 0.4%. New employers in the construction industry pay a rate of 5.8% and all other new employers continue to pay a rate of 2.7%.
Oklahoma.The state experience factor for 2009 is 40% and no conditional factor is in effect. Therefore, rates for 2009 range from 0.1% to 5.5%. The new employer rate for 2009 is 1.2%. The taxable wage base in Oklahoma for 2009 will be $14,200. This is an increase of $600 over the 2008 taxable wage base amount of $13,600.
Oregon.For 2009, the taxable wage base in Oregon will increase to $31,300. This is $1,100 higher than the taxable wage base of $30,200 that was applicable in 2008. The rate schedule in effect in Oregon for 2009 will be Tax Schedule III. Schedule III provides for contribution rates ranging from 0.9% to 5.4%, with a base rate of 2.4% for new employers.
Pennsylvania.For calendar year 2009, the following unemployment compensation solvency measures are in effect: (1) the additional employer contribution is 0.25%; (2) the surcharge tax is 5.8%; and (3) the employee tax is 0.06%. The state adjustment factor for 2009 remains 1.5%. Rates for experience-rated, non-delinquent employers will range from 1.8370% to 9.9836% for 2009 and rates for delinquent employers will range from 5.0110% to 13.1576%. New employers pay the following for 2009: New non-construction employers pay 3.7030% and new construction employers pay 10.2626%.
Rhode Island.The taxable wage base in Rhode Island for unemployment insurance purposes will be $18,000 for 2009. This represents a $4,000 increase from the 2008 amount of $14,000. The Temporary Disability Insurance (TDI) taxable wage base for 2009 will rise to $56,000, up $1,600 from the 2008 amount of $54,400.
Tennessee.Effective July 1, 2008, until December 31, 2008, Premium Rate Table 4 is in effect. Rate Table 4 provides for contribution rates ranging from 0.3% to 10.0%. Effective July 1, 2008, until June 30, 2009, new employers in Manufacturing Sector 31 will pay 5.5%. Those in Mining and Extracting will pay 6.0%. All other new employer rates remain unchanged at 2.7%.
Texas.Effective October 1, 2008, the maximum weekly benefit amount in Texas is $392 and the minimum weekly benefit amount is $58.
Washington. Washington has amended the regulations under its Employment Security Act as follows.
Meaning of "good cause". The regulations now enumerate several "per se" or "stand alone" circumstances that establish good cause for voluntarily leaving work. These include: Accepting a bona fide offer of work; illness, disability, or death of an immediate family member; moving to accompany a transferred military spouse; protecting oneself or a member of the immediate family from domestic violence or stalking; a reduction of pay or hours of 25 percent or more; a change in worksite causing increased distance or difficulty in travel; unsafe or illegal activities at the worksite that the employer has failed to correct; changes in usual work that violate a worker's sincere religious or moral beliefs; or entering an approved apprentice training program.
The regulations also specify other factors that may constitute good cause. If there is a "substantial deterioration of the work" or if work-connected circumstances cause an "unreasonable hardship," good cause may be shown if the worker left primarily for reasons connected with employment and the reasons were so compelling that they would have caused a reasonably prudent person to leave work; and the worker exhausted all reasonable alternatives before he or she quit, unless it can be shown that pursuing such alternatives would have been futile.
In addition, other changes in working conditions may constitute good cause if they are not determined to be a refusal of an offer of new work.
The regulations also provide that a worker participating in a Commissioner-approved training course may leave a temporary job that he or she has taken during breaks or terms or outside training hours if the worker can show that continuing work would interfere with the training.
Wyoming.For 2009, the taxable wage base in Wyoming will be $21,500. This is an increase of $1,400 over the taxable wage base amount of $20,100 that was applicable in 2008.