Bill Text: MS HB562 | 2018 | Regular Session | Introduced
Bill Title: Unemployment benefits; remove one-week waiting period for.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2018-01-30 - Died In Committee [HB562 Detail]
Download: Mississippi-2018-HB562-Introduced.html
MISSISSIPPI LEGISLATURE
2018 Regular Session
To: Workforce Development; Appropriations
By: Representative Wooten
House Bill 562
AN ACT TO AMEND SECTION 71-5-511, MISSISSIPPI CODE OF 1972, TO ELIMINATE THE ONE-WEEK WAITING PERIOD REQUIRED FOR ELIGIBILITY FOR UNEMPLOYMENT COMPENSATION BENEFITS; TO AMEND SECTIONS 71-5-11, 71-5-13, 71-5-355, 71-5-357, 71-5-359, 71-5-361, 71-5-501 AND 71-5-505, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PROVISIONS OF THIS ACT; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 71-5-511, Mississippi Code of 1972, is amended as follows:
71-5-511. An unemployed individual shall be eligible to receive benefits with respect to any week only if the department finds that:
(a)
(i) He or she has registered for work at and thereafter has continued
to report to the department in accordance with such regulations as the
department may prescribe; except that the department may, by regulation, waive
or alter either or both of the requirements of this subparagraph as to such
types of cases or situations with respect to which it finds that compliance with * * * the requirements would be
oppressive or would be inconsistent with the purposes of this chapter; and
(ii) He or she participates in reemployment services, such as job search assistance services, if, in accordance with a profiling system established by the department, it has been determined that he or she is likely to exhaust regular benefits and needs reemployment services, unless the department determines that:
1. The individual has completed such services; or
2. There is justifiable cause for the claimant's failure to participate in such services.
(b) He or she has made a claim for benefits in accordance with the provisions of Section 71-5-515 and in accordance with such regulations as the department may prescribe thereunder.
(c) He or she is able to work, available for work and actively seeking work.
* * *
( * * *d) For weeks beginning on or before
July 1, 1982, he or she has, during * * * the base period, been paid wages for
insured work equal to not less than thirty-six (36) times his or her
weekly benefit amount; he or she has been paid wages for insured work
during at least two (2) quarters of * * * the base period; and he or she
has, during that quarter of * * * the base period in which his or
her total wages were highest, been paid wages for insured work equal to not
less than sixteen (16) times the minimum weekly benefit amount. For benefit
years beginning after July 1, 1982, he or she has, during * * * the base period, been paid wages for
insured work equal to not less than forty (40) times his or her weekly
benefit amount; he or she has been paid wages for insured work during at
least two (2) quarters of * * *his the base period, and he or she has, during
that quarter of * * *
the base period in which his or her total wages were highest,
been paid wages for insured work equal to not less than twenty-six (26) times
the minimum weekly benefit amount. For purposes of this subsection, wages
shall be counted as "wages for insured work" for benefit purposes
with respect to any benefit year only if * * * the benefit year begins * * * after the date on which
the employing unit by which * * * the wages were paid has satisfied
the conditions of Section 71-5-11, subsection H, or Section 71-5-361,
subsection (3), with respect to becoming an employer.
( * * *e) No individual may receive benefits
in a benefit year unless, * * *subsequent to after the beginning of the next preceding
benefit year during which he or she received benefits, he or she
performed service in "employment" as defined in Section 71-5-11,
subsection I, and earned remuneration for such service in an amount equal to
not less than eight (8) times his or her weekly benefit amount
applicable to his or her next preceding benefit year.
( * * *f) Benefits based on service in
employment defined in Section 71-5-11, subsection I(3) and I(4), and Section 71-5-361,
subsection (4) shall be payable in the same amount, on the same terms, and
subject to the same conditions as compensation payable on the basis of other
service subject to this chapter, except that benefits based on service in an
instructional, research or principal administrative capacity in an institution
of higher learning (as defined in Section 71-5-11, subsection N) with respect
to service performed * * * before January 1, 1978, shall not be paid to an individual
for any week of unemployment * * * that begins during the period
between two (2) successive academic years, or during a similar period between two
(2) regular terms, whether or not successive, or during a period of paid
sabbatical leave provided for in the individual's contract, if the individual
has a contract or contracts to perform services in any such capacity for any
institution or institutions of higher learning for both such academic years or
both such terms.
( * * *g) Benefits based on service in
employment defined in Section 71-5-11, subsection I(3) and I(4), shall be
payable in the same amount, on the same terms and subject to the same
conditions as compensation payable on the basis of other service subject to
this chapter, except that:
(i)
With respect to service performed in an instructional, research or principal
administrative capacity for an educational institution, benefits shall not be
paid based on such services for any week of unemployment commencing during the
period between two (2) successive academic years, or during a similar period
between two (2) regular but not successive terms, or during a period of paid
sabbatical leave provided for in the individual's contract, to any individual,
if * * * the
individual performs * * *
the services in the first of such academic years or terms and if there
is a contract or a reasonable assurance that * * * the individual will perform
services in any such capacity for any educational institution in the second of
such academic years or terms, and provided that subsection ( * * *f) of this section shall apply with
respect to * * *
the services * * * before January 1, 1978. In no event shall benefits be
paid unless the individual employee was terminated by the employer.
(ii)
With respect to services performed in any other capacity for an educational
institution, benefits shall not be paid on the basis of such services to any
individual for any week which commences during a period between two (2)
successive academic years or terms, if * * * the individual performs * * * the services in the first of such
academic years or terms and there is a reasonable assurance that * * * the individual will perform * * * the services in the second of such
academic years or terms, except that if compensation is denied to any
individual under this subparagraph and * * * the individual was not offered an
opportunity to perform * * *
the services for the educational institution for the second of such
academic years or terms, * * *such the individual shall be entitled to a retroactive
payment of compensation for each week for which the individual filed a timely
claim for compensation and for which compensation was denied solely by reason
of this clause. In no event shall benefits be paid unless the individual
employee was terminated by the employer.
(iii)
With respect to services described in subsection ( * * *g)(i) and (ii), benefits shall not be
payable on the basis of services in any such capacities to any individual for
any week * * *
that commences during an established and customary vacation period or
holiday recess if * * *
the individual performs * * * the services in the first of such
academic years or terms, or in the period immediately before * * * the vacation period or holiday
recess, and there is a reasonable assurance that * * * the individual will perform * * * the services in the period
immediately following such vacation period or holiday recess.
(iv)
With respect to any services described in subsection ( * * *g)(i) and (ii), benefits shall not be
payable on the basis of services in any such capacities as specified in
subsection ( * * *g)(i),
(ii) and (iii) to any individual who performed * * * the services in an educational
institution while in the employ of an educational service agency. For purposes
of this subsection, the term "educational service agency" means a
governmental agency or governmental entity * * * that is established and operated
exclusively for the purpose of providing such services to one or more
educational institutions.
(v)
With respect to services to which Sections 71-5-357 and 71-5-359 apply, if * * * the services are provided to or on
behalf of an educational institution, benefits shall not be payable under the
same circumstances and subject to the same terms and conditions as described in
subsection ( * * *g)(i),
(ii), (iii) and (iv).
( * * *h) * * * After December 31, 1977,
benefits shall not be paid to any individual on the basis of any services
substantially all of which consist of participating in sports or athletic
events or training or preparing to so participate, for any week which commences
during the period between two (2) successive sports seasons (or similar
periods) if * * *
the individual performs * * * the services in the first of such
seasons (or similar periods) and there is a reasonable assurance that * * * the individual will perform * * * the services in the later of such
seasons (or similar periods).
( * * *i) (i) * * * After December 31, 1977,
benefits shall not be payable on the basis of services performed by an alien,
unless * * *
the alien is an individual who was lawfully admitted for permanent
residence at the time * * *
the services were performed, was lawfully present for purposes of
performing * * *
the services, or was permanently residing in the United States under
color of law at the time * * *such the services were performed (including an alien
who was lawfully present in the United States as a result of the application of
the provisions of Section 203(a)(7) or Section 212(d)(5) of the Immigration and
Nationality Act).
(ii) Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits.
(iii)
In the case of an individual whose application for benefits would otherwise be
approved, no determination that benefits to * * * the individual are not payable
because of his or her alien status shall be made, except upon a
preponderance of the evidence.
( * * *j) An individual shall be deemed prima
facie unavailable for work, and therefore ineligible to receive benefits,
during any period which, with respect to his or her employment status,
is found by the department to be a holiday or vacation period.
( * * *k) A temporary employee of a temporary
help firm is considered to have left the employee's last work voluntarily
without good cause connected with the work if the temporary employee does not
contact the temporary help firm for reassignment on completion of an
assignment. A temporary employee is not considered to have left work
voluntarily without good cause connected with the work under this paragraph
unless the temporary employee has been advised in writing:
(i) That the temporary employee is obligated to contact the temporary help firm on completion of assignments; and
(ii) That unemployment benefits may be denied if the temporary employee fails to do so.
SECTION 2. Section 71-5-11, Mississippi Code of 1972, is amended as follows:
71-5-11. As used in this chapter, unless the context clearly requires otherwise:
A. "Base period" means the first four (4) of the last five (5) completed calendar quarters immediately preceding the first day of an individual's benefit year.
B.
"Benefit year" with respect to any individual means the period
beginning with the first day of the first week with respect to which he or
she first files a valid claim for benefits, and ending with the day
preceding the same day of the same month in the next calendar year; and,
thereafter, the period beginning with the first day of the first week with
respect to which he or she next files his or her valid claim for
benefits, and ending with the day preceding the same day of the same month in
the next calendar year. Any claim for benefits made in accordance with Section
71-5-515 shall be deemed to be a "valid claim" for purposes of this
subsection if the individual has been paid the wages for insured work required
under Section 71-5-511( * * *ed).
C. "Contributions" means the money payments to the State Unemployment Compensation Fund required by this chapter.
D. "Calendar quarter" means the period of three (3) consecutive calendar months ending on March 31, June 30, September 30, or December 31.
E. "Department" or "commission" means the Mississippi Department of Employment Security, Office of the Governor.
F. "Executive director" means the Executive Director of the Mississippi Department of Employment Security, Office of the Governor, appointed under Section 71-5-107.
G.
"Employing unit" means this state or another state or any
instrumentalities or any political subdivisions thereof or any of their
instrumentalities or any instrumentality of more than one (1) of the foregoing
or any instrumentality of any of the foregoing and one or more other states or
political subdivisions, any Indian tribe as defined in Section 3306(u) of the
Federal Unemployment Tax Act (FUTA), which includes any subdivision, subsidiary
or business enterprise wholly owned by * * * the Indian tribe, any individual or
type of organization, including any partnership, association, trust, estate,
joint-stock company, insurance company, or corporation, whether domestic or
foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof,
or the legal representative of a deceased person, which has or had in its
employ one or more individuals performing services for it within this state.
All individuals performing services within this state for any employing unit
which maintains two (2) or more separate establishments within this state shall
be deemed to be employed by a single employing unit for all the purposes of
this chapter. Each individual employed to perform or to assist in performing
the work of any agent or employee of an employing unit shall be deemed to be
employed by * * *
the employing unit for all purposes of this chapter, whether such
individual was hired or paid directly by * * * the employing unit or by such agent
or employee, provided the employing unit had actual or constructive knowledge
of the work. All individuals performing services in the employ of an elected
fee-paid county official, other than those related by blood or marriage within
the third degree computed by the rule of the civil law to such fee-paid county
official, shall be deemed to be employed by * * * the county as the employing unit
for all the purposes of this chapter. For purposes of defining an
"employing unit" which shall pay contributions on remuneration paid
to individuals, if two (2) or more related corporations concurrently employ the
same individual and compensate * * * the individual through a common
paymaster which is one (1) of * * * the corporations, then each such
corporation shall be considered to have paid as remuneration to * * * the individual only the amounts
actually disbursed by it to * * * the individual and shall not be
considered to have paid as remuneration to * * * the individual * * * the amounts actually disbursed to * * * the individual by another of such
corporations.
H. "Employer" means:
(1) Any employing unit which,
(a) In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of One Thousand Five Hundred Dollars ($1,500.00) or more, except as provided in paragraph (9) of this subsection, or
(b)
For some portion of a day in each of twenty (20) different calendar weeks,
whether or not * * *
the weeks were consecutive, in either the current or the preceding
calendar year had in employment at least one (1) individual (irrespective of
whether the same individual was in employment in each such day), except as
provided in paragraph (9) of this subsection;
(2) Any employing unit for which service in employment, as defined in subsection I(3) of this section, is performed;
(3) Any employing unit for which service in employment, as defined in subsection I(4) of this section, is performed;
(4) (a) Any employing unit for which agricultural labor, as defined in subsection I(6) of this section, is performed;
(b) Any employing unit for which domestic service in employment, as defined in subsection I(7) of this section, is performed;
(5)
Any individual or employing unit * * * that acquired the organization,
trade, business, or substantially all the assets thereof, of another * * * that at the time of * * * the acquisition was an employer
subject to this chapter;
(6)
Any individual or employing unit * * * that acquired its organization,
trade, business, or substantially all the assets thereof, from another
employing unit, if the employment record of the acquiring individual or
employing unit * * * after the acquisition, together with the employment
record of the acquired organization, trade, or business * * * before the acquisition,
both within the same calendar year, would be sufficient to constitute an
employing unit as an employer subject to this chapter under paragraph (1) or
(3) of this subsection;
(7)
Any employing unit * * *
that, having become an employer under paragraph (1), (3), (5) or (6) of
this subsection or under any other provisions of this chapter, has not, under
Section 71-5-361, ceased to be an employer subject to this chapter;
(8)
For the effective period of its election pursuant to Section 71-5-361(3), any
other employing unit * * *
that has elected to become subject to this chapter;
(9) (a) In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under paragraph (1) or (4)(a) of this subsection, the wages earned or the employment of an employee performing domestic service, shall not be taken into account;
(b)
In determining whether or not an employing unit for which service other than
agricultural labor is also performed is an employer under paragraph (1) or
(4)(b) of this subsection, the wages earned or the employment of an employee
performing services in agricultural labor, shall not be taken into account. If
an employing unit is determined an employer of agricultural labor, * * * the employing unit shall be
determined an employer for purposes of paragraph (1) of this subsection;
(10)
All entities * * * using the services of any employee leasing firm
shall be considered the employer of the individuals leased from the employee
leasing firm. Temporary help firms shall be considered the employer of the
individuals they provide to perform services for other individuals or
organizations.
I. "Employment" means and includes:
(1) Any service performed, which was employment as defined in this section and, subject to the other provisions of this subsection, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied.
(2) Services performed for remuneration for a principal:
(a) As an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or dry-cleaning services;
(b)
As a traveling or city * * *
salesperson, other than as an agent-driver or commission-driver, engaged
upon a full-time basis in the solicitation on behalf of, and the transmission
to, a principal (except for sideline sales activities on behalf of some other
person) of orders from wholesalers, retailers, contractors, or operator of
hotels, restaurants, or other similar establishments for merchandise for resale
or supplies for use in their business operations.
However, for purposes of this subsection, the term "employment" shall include services described in subsection I(2)(a) and (b) of this section, only if:
(i)
The contract of service contemplates that substantially all of the services are
to be performed personally by * * * the individual;
(ii) The individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation); and
(iii) The services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.
(3)
Service performed in the employ of this state or any of its instrumentalities
or any political subdivision thereof or any of its instrumentalities or any
instrumentality of more than one (1) of the foregoing or any instrumentality of
any of the foregoing and one or more other states or political subdivisions or
any Indian tribe as defined in Section 3306(u) of the Federal Unemployment Tax
Act (FUTA), which includes any subdivision, subsidiary or business enterprise
wholly owned by * * *
the Indian tribe; however, * * * the service is excluded from
"employment" as defined in the Federal Unemployment Tax Act by
Section 3306(c)(7) of that act and is not excluded from "employment"
under subsection I(5) of this section.
(4) (a) Services performed in the employ of a religious, charitable, educational, or other organization, but only if the service is excluded from "employment" as defined in the Federal Unemployment Tax Act, 26 USCS Section 3306(c)(8), and
(b)
The organization had four (4) or more individuals in employment for some
portion of a day in each of twenty (20) different weeks, whether or not * * * the weeks were consecutive, within
the current or preceding calendar year, regardless of whether they were
employed at the same moment of time.
(5) For the purposes of subsection I(3) and (4) of this section, the term "employment" does not apply to service performed:
(a) In the employ of:
(i) A church or convention or association of churches; or
(ii)
An organization * * *
that is operated primarily for religious purposes and * * * that is operated, supervised,
controlled, or principally supported by a church or convention or association
of churches; or
(b)
By a duly ordained, commissioned, or licensed minister of a church in the
exercise of his or her ministry, or by a member of a religious order in
the exercise of duties required by * * * the order; or
(c)
In the employ of a governmental entity referred to in subsection I(3), if * * * the service is performed by an
individual in the exercise of duties:
(i) As an elected official;
(ii) As a member of a legislative body, or a member of the judiciary, of a state or political subdivision or a member of an Indian tribal council;
(iii) As a member of the State National Guard or Air National Guard;
(iv) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency;
(v)
In a position * * *
that, under or pursuant to the laws of this state or laws of an Indian
tribe, is designated as:
1. A major nontenured policy-making or advisory position, or
2. A policy-making or advisory position the performance of the duties of which ordinarily does not require more than eight (8) hours per week; or
(d)
In a facility conducted for the purpose of carrying out a program of
rehabilitation for individuals whose earning capacity is impaired by age or
physical or mental deficiency or injury, or providing remunerative work for
individuals who because of their impaired physical or mental capacity cannot be
readily absorbed in the competitive labor market, by an individual receiving * * * the rehabilitation or remunerative
work; or
(e) By an inmate of a custodial or penal institution; or
(f)
As part of an unemployment work-relief or work-training program assisted or
financed, in whole or in part, by any federal agency or agency of a state or
political subdivision thereof or of an Indian tribe, by an individual receiving * * * the work relief or work training,
unless coverage of * * *
the service is required by federal law or regulation.
(6) Service performed by an individual in agricultural labor as defined in paragraph (15)(a) of this subsection when:
(a)
* * * The
service is performed for a person who:
(i) During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of Twenty Thousand Dollars ($20,000.00) or more to individuals employed in agricultural labor, or
(ii)
For some portion of a day in each of twenty (20) different calendar weeks,
whether or not * * *
the weeks were consecutive, in either the current or the preceding
calendar year, employed in agricultural labor ten (10) or more individuals,
regardless of whether they were employed at the same moment of time.
(b)
For the purposes of subsection I(6) any individual who is a member of a crew
furnished by a crew leader to perform service in agricultural labor for any
other person shall be treated as an employee of * * * the crew leader:
(i)
If * * * the
crew leader holds a valid certificate of registration under the Farm Labor
Contractor Registration Act of 1963; or substantially all the members of * * * the crew operate or maintain
tractors, mechanized harvesting or crop dusting equipment, or any other
mechanized equipment, which is provided by * * * the crew leader; and
(ii)
If * * * the
individual is not an employee of such other person within the meaning of
subsection I(1).
(c)
For the purpose of subsection I(6), in the case of any individual who is
furnished by a crew leader to perform service in agricultural labor for any
other person and who is not treated as an employee of * * * the crew leader under paragraph
(6)(b) of this subsection:
(i)
Such other person and not the crew leader shall be treated as the employer of * * * the individual; and
(ii)
Such other person shall be treated as having paid cash remuneration to * * * the individual in an amount equal
to the amount of cash remuneration paid to * * * the individual by the crew leader
(either on his or her own behalf or on behalf of such other person) for
the service in agricultural labor performed for such other person.
(d) For the purposes of subsection I(6) the term "crew leader" means an individual who:
(i) Furnishes individuals to perform service in agricultural labor for any other person;
(ii) Pays (either on his or her own behalf or on behalf of such other person) the individuals so furnished by him or her for the service in agricultural labor performed by them; and
(iii)
Has not entered into a written agreement with such other person under which * * * the individual is designated as an
employee of such other person.
(7)
The term "employment" shall include domestic service in a private
home, local college club or local chapter of a college fraternity or sorority
performed for an employing unit * * * that paid cash remuneration of One
Thousand Dollars ($1,000.00) or more in any calendar quarter in the current or
the preceding calendar year to individuals employed in such domestic service.
For the purpose of this subsection, the term "employment" does not
apply to service performed as a "sitter" at a hospital in the employ
of an individual.
(8) An individual's entire service, performed within or both within and without this state, if:
(a) The service is localized in this state; or
(b) The service is not localized in any state but some of the service is performed in this state; and
(i)
The base of operations or, if there is no base of operations, the place from
which * * * the
service is directed or controlled is in this state; or
(ii)
The base of operations or place from which * * * the service is directed or
controlled is not in any state in which some part of the service is performed,
but the individual's residence is in this state.
(9)
Services not covered under paragraph (8) of this subsection and performed
entirely without this state, with respect to no part of which contributions are
required and paid under an unemployment compensation law of any other state or
of the federal government, shall be deemed to be employment subject to this
chapter if the individual performing * * * the services is a resident of this
state and the department approves the election of the employing unit for whom * * * the services are performed that the
entire service of * * *
the individual shall be deemed to be employment subject to this chapter.
(10) Service shall be deemed to be localized within a state if:
(a)
The service is performed entirely within * * * the state; or
(b)
The service is performed both within and without * * * the state, but the service
performed without * * *
the state is incidental to the individual's service within the state;
for example, is temporary or transitory in nature or consists of isolated
transactions.
(11) The services of an individual who is a citizen of the United States, performed outside the United States (except in Canada), in the employ of an American employer (other than service which is deemed "employment" under the provisions of paragraph (8), (9) or (10) of this subsection or the parallel provisions of another state's law), if:
(a) The employer's principal place of business in the United States is located in this state; or
(b) The employer has no place of business in the United States; but
(i) The employer is an individual who is a resident of this state; or
(ii) The employer is a corporation which is organized under the laws of this state; or
(iii) The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one (1) other state; or
(c)
None of the criteria of subparagraphs (a) and (b) of this paragraph are met but
the employer has elected coverage in this state or, the employer having failed
to elect coverage in any state, the individual has filed a claim for benefits,
based on * * *
the service, under the law of this state; or
(d) An "American employer," for purposes of this paragraph, means a person who is:
(i) An individual who is a resident of the United States; or
(ii) A partnership if two-thirds (2/3) or more of the partners are residents of the United States; or
(iii) A trust if all of the trustees are residents of the United States; or
(iv) A corporation organized under the laws of the United States or of any state.
(12)
All services performed by an officer or member of the crew of an American
vessel on or in connection with * * * the vessel, if the operating office
from which the operations of * * * the vessel operating on navigable
waters within, or within and without, the United States are ordinarily and
regularly supervised, managed, directed and controlled, is within this state,
notwithstanding the provisions of subsection I(8).
(13) Service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund, or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act, 26 USCS Section 3301 et seq., is required to be covered under this chapter, notwithstanding any other provisions of this subsection.
(14)
Services performed by an individual for wages shall be deemed to be employment
subject to this chapter * * *unless and until it is shown to the satisfaction of the
department that * * *
the individual has been and will continue to be free from control and
direction over the performance of * * * the services both under his or
her contract of service and in fact; and the relationship of employer and
employee shall be determined in accordance with the principles of the common
law governing the relation of master and servant.
(15) The term "employment" shall not include:
(a) Agricultural labor, except as provided in subsection I(6) of this section. The term "agricultural labor" includes all services performed:
(i) On a farm or in a forest in the employ of any employing unit in connection with cultivating the soil, in connection with cutting, planting, deadening, marking or otherwise improving timber, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, fur-bearing animals and wildlife;
(ii)
In the employ of the owner or tenant or other operator of a farm, in connection
with the operation, management, conservation, improvement or maintenance of * * * the farm and its tools and
equipment, or in salvaging timber or clearing land of brush and other debris
left by a hurricane, if the major part of * * * the service is performed on a farm;
(iii) In connection with the production or harvesting of naval stores products or any commodity defined in the Federal Agricultural Marketing Act, 12 USCS Section 1141j(g), or in connection with the raising or harvesting of mushrooms, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;
(iv)
(A) In the employ of the operator of a farm in handling, planting, drying,
packing, packaging, processing, freezing, grading, storing or delivering to
storage or to market or to a carrier for transportation to market, in its
unmanufactured state, any agricultural or horticultural commodity; but only if * * * the operator produced more than one-half
(1/2) of the commodity with respect to which * * * the service is performed;
(B)
In the employ of a group of operators of farms (or a cooperative organization
of which * * *
the operators are members) in the performance of service described in
subitem (A), but only if * * *such the operators produced more than one-half (1/2) of
the commodity with respect to which * * * the service is performed;
(C) The provisions of subitems (A) and (B) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption;
(v)
On a farm operated for profit if * * * the service is not in the course of
the employer's trade or business;
(vi) As used in paragraph (15)(a) of this subsection, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
(b) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, except as provided in subsection I(7) of this section, or service performed as a "sitter" at a hospital in the employ of an individual.
(c) Casual labor not in the usual course of the employing unit's trade or business.
(d) Service performed by an individual in the employ of his or her son, daughter, or spouse, and service performed by a child under the age of twenty-one (21) in the employ of his or her father or mother.
(e)
Service performed in the employ of the United States government or of an
instrumentality wholly owned by the United States; except that if the Congress
of the United States shall permit states to require any instrumentalities of
the United States to make payments into an unemployment fund under a state
unemployment compensation act, then to the extent permitted by Congress and
from and after the date as of which * * * the permission becomes effective,
all of the provisions of this chapter shall be applicable to * * * the instrumentalities and to
services performed by employees for * * * the instrumentalities in the same
manner, to the same extent, and on the same terms as to all other employers and
employing units. If this state should not be certified under the Federal
Unemployment Tax Act, 26 USCS Section 3304(c), for any year, then the payment
required by * * *
the instrumentality with respect to * * * the year shall be deemed to have
been erroneously collected and shall be refunded by the department from the
fund in accordance with the provisions of Section 71-5-383.
(f) Service performed in the employ of an "employer" as defined by the Railroad Unemployment Insurance Act, 45 USCS Section 351(a), or as an "employee representative" as defined by the Railroad Unemployment Insurance Act, 45 USCS Section 351(f), and service with respect to which unemployment compensation is payable under an unemployment compensation system for maritime employees, or under any other unemployment compensation system established by an act of Congress; however, the department is authorized and directed to enter into agreements with the proper agencies under such act or acts of Congress, which agreements shall become effective ten (10) days after publication thereof in the manner provided in Section 71-5-117 for general rules, to provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits under this chapter, acquired rights to unemployment compensation under such act or acts of Congress or who have, after acquiring potential rights to unemployment compensation under such act or acts of Congress, acquired rights to benefits under this chapter.
(g)
Service performed in any calendar quarter in the employ of any organization
exempt from income tax under the Internal Revenue Code, 26 USCS Section 501(a)
(other than an organization described in 26 USCS Section 401(a)), or exempt
from income tax under 26 USCS Section 521 if the remuneration for * * * the service is less than Fifty
Dollars ($50.00).
(h)
Service performed in the employ of a school, college, or university if * * * the service is performed:
(i)
By a student who is enrolled and is regularly attending classes at * * * the school, college or university,
or
(ii)
By the spouse of such a student if * * * the spouse is advised, at the time * * * the spouse commences to perform * * * the service, that
(A)
The employment of * * *
the spouse to perform * * * the service is provided under a
program to provide financial assistance to * * * the student by * * * the school, college, or university,
and
(B)
* * * The
employment will not be covered by any program of unemployment insurance.
(i)
Service performed by an individual under the age of twenty-two (22) who is
enrolled at a nonprofit or public educational institution * * * that normally maintains a regular
faculty and curriculum and normally has a regularly organized body of students
in attendance at the place where its educational activities are carried on, as
a student in a full-time program taken for credit at * * * the institution, which combines
academic instruction with work experience, if * * * the service is an integral part of * * * the program and * * * the institution has so certified to
the employer, except that this subparagraph shall not apply to service
performed in a program established for or on behalf of an employer or group of
employers.
(j)
Service performed in the employ of a hospital, if * * * the service is performed by a
patient of the hospital, as defined in subsection M of this section.
(k) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to state law; and services performed as an intern in the employ of a hospital by an individual who has completed a four-year course in a medical school chartered or approved pursuant to state law.
(l)
Service performed by an individual as an insurance agent or as an insurance
solicitor, if all such service performed by * * * the individual is performed for
remuneration solely by way of commission.
(m) Service performed by an individual in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution, except those employed by political subdivisions, state and local governments, nonprofit organizations and Indian tribes, as defined by this chapter, or any other entities for which coverage is required by federal statute and regulation.
(n)
If the services performed during one-half (1/2) or more of any pay period by an
employee for the employing unit employing him or her constitute
employment, all the services of * * * the employee for * * * the period shall be deemed to be
employment; but if the services performed during more than one-half (1/2) of
any such pay period by an employee for the employing unit employing him or
her do not constitute employment, then none of the services of * * * the employee for such period shall
be deemed to be employment. As used in this subsection, the term "pay
period" means a period (of not more than thirty-one (31) consecutive days)
for which a payment of remuneration is ordinarily made to the employee by the
employing unit employing him or her.
(o) Service performed by a barber or beautician whose work station is leased to him or her by the owner of the shop in which he or she works and who is compensated directly by the patrons he or she serves and who is free from direction and control by the lessor.
(p) Service performed by a "direct seller" if:
(i)
* * * The
person is engaged in the trade or business of selling (or soliciting the sale
of) consumer products to any buyer on a buy-sell basis, a deposit-commission
basis, or any similar basis * * * that the department prescribes by
regulations, for resale (by the buyer or any other person) in the home or
otherwise than in a permanent retail establishment; or * * * the person is engaged in the trade
or business of selling (or soliciting the sale of) consumer products in the
home or otherwise than in a permanent retail establishment;
(ii) Substantially all the remuneration (whether or not paid in cash) for the performance of the services described in item (i) of this subparagraph is directly related to sales or other output (including the performance of services) rather than to the number of hours worked; and
(iii)
The services performed by the person are performed pursuant to a written
contract between * * *
the person and the person for whom the services are performed and * * * the contract provides that the
person will not be treated as an employee with respect to * * * the services for federal tax purposes.
J. "Employment office" means a free public employment office or branch thereof, operated by this state or maintained as a part of the state controlled system of public employment offices.
K. "Public employment service" means the operation of a program that offers free placement and referral services to applicants and employers, including job development.
L. "Fund" means the Unemployment Compensation Fund established by this chapter, to which all contributions required and from which all benefits provided under this chapter shall be paid.
M. "Hospital" means an institution which has been licensed, certified, or approved by the State Department of Health as a hospital.
N. "Institution of higher learning," for the purposes of this section, means an educational institution which:
(1) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;
(2) Is legally authorized in this state to provide a program of education beyond high school;
(3)
Provides an educational program for which it awards a bachelor's or higher
degree, or provides a program * * * that is acceptable for full credit
toward such a degree, a program of postgraduate or postdoctoral studies, or a
program of training to prepare students for gainful employment in a recognized
occupation;
(4) Is a public or other nonprofit institution;
(5) Notwithstanding any of the foregoing provisions of this subsection, all colleges and universities in this state are institutions of higher learning for purposes of this section.
O. "Re-employment assistance" means money payments payable to an individual as provided in this chapter and in accordance with Section 3304(a)(4) and 3306(h) of the Federal Unemployment Tax Act and Section 303(a)(5) of the Social Security Act, with respect to his or her unemployment through no fault of his or her own. Wherever the terms "benefits" or "unemployment benefits" appear in this chapter, they shall mean re-employment assistance.
P. (1) "State" includes, in addition to the states of the United States of America, the District of Columbia, Commonwealth of Puerto Rico and the Virgin Islands.
(2) The term "United States" when used in a geographical sense includes the states, the District of Columbia, Commonwealth of Puerto Rico and the Virgin Islands.
(3)
The provisions of paragraphs (1) and (2) of subsection P, as including the
Virgin Islands, shall become effective on the day after the day on which the
United States Secretary of Labor approves for the first time under Section
3304(a) of the Internal Revenue Code of 1954 an unemployment compensation law
submitted to the secretary by the Virgin Islands for * * * the approval.
Q. "Unemployment."
(1)
An individual shall be deemed "unemployed" in any week during which
he or she performs no services and with respect to which no wages are
payable to him or her, or in any week of less than full-time work if the
wages payable to him or her with respect to * * * the week are less than his or
her weekly benefit amount as computed and adjusted in Section 71-5-505.
The department shall prescribe regulations applicable to unemployed
individuals, making such distinctions in the procedure as to total
unemployment, part-total unemployment, partial unemployment of individuals
attached to their regular jobs, and other forms of short-time work, as the
department deems necessary.
(2) An individual's week of total unemployment shall be deemed to commence only after his or her registration at an employment office, except as the department may by regulation otherwise prescribe.
R. (1) "Wages" means all remuneration for personal services, including commissions and bonuses and the cash value of all remuneration in any medium other than cash, except that "wages," for purposes of determining employer's coverage and payment of contributions for agricultural and domestic service means cash remuneration only. The reasonable cash value of remuneration in any medium other than cash shall be estimated and determined in accordance with rules prescribed by the department; however, that the term "wages" shall not include:
(a)
The amount of any payment made to, or on behalf of, an employee under a plan or
system established by an employer * * * that makes provision for his or
her employees generally or for a class or classes of his or her
employees (including any amount paid by an employer for insurance or annuities,
or into a fund, to provide for any such payment), on account of:
(i) Retirement, or
(ii) Sickness or accident disability, or
(iii) Medical or hospitalization expenses in connection with sickness or actual disability, or
(iv) Death, provided the employee:
(A)
Has not the option to receive, instead of provision for * * * the death benefit, any part of * * * the payment or, if * * * the death benefit is insured, any
part of the premiums (or contributions to premiums) paid by his or her
employer, and
(B)
Has not the right, under the provisions of the plan or system or policy of
insurance providing for * * *such the death benefit, to assign * * * the benefit or to receive a cash
consideration in lieu of * * *such the benefit, either upon his or her
withdrawal from the plan or system providing for * * * the benefit or upon termination of * * * the plan or system or policy of
insurance or of his or her employment with * * * the employer;
(b)
Dismissal payments * * *
that the employer is not legally required to make;
(c) Payment by an employer (without deduction from the remuneration of an employee) of the tax imposed by the Internal Revenue Code, 26 USCS Section 3101;
(d) From and after January 1, 1992, the amount of any payment made to or on behalf of an employee for a "cafeteria" plan, which meets the following requirements:
(i) Qualifies under Section 125 of the Internal Revenue Code;
(ii) Covers only employees;
(iii) Covers only noncash benefits;
(iv) Does not include deferred compensation plans.
(2) [Not enacted].
S.
"Week" means calendar week or such period of seven (7) consecutive
days as the department may by regulation prescribe. The department may by
regulation prescribe that a week shall be deemed to be in, within, or during
any benefit year * * *
that includes any part of such week.
T. "Insured work" means "employment" for "employers."
U. The term "includes" and "including," when used in a definition contained in this chapter, shall not be deemed to exclude other things otherwise within the meaning of the term defined.
V. "Employee leasing arrangement" means any agreement between an employee leasing firm and a client, whereby specified client responsibilities such as payment of wages, reporting of wages for unemployment insurance purposes, payment of unemployment insurance contributions and other such administrative duties are to be performed by an employee leasing firm, on an ongoing basis.
W.
"Employee leasing firm" means any entity * * * that provides specified duties for
a client company such as payment of wages, reporting of wages for unemployment
insurance purposes, payment of unemployment insurance contributions and other
administrative duties, in connection with the client's employees, that are
directed and controlled by the client and that are providing ongoing services
for the client.
X.
(1) "Temporary help firm" means an entity * * * that hires its own employees and
provides those employees to other individuals or organizations to perform some
service, to support or supplement the existing workforce in special situations
such as employee absences, temporary skill shortages, seasonal workloads and
special assignments and projects, with the expectation that the worker's
position will be terminated upon the completion of the specified task or
function.
(2) "Temporary employee" means an employee assigned to work for the clients of a temporary help firm.
Y. For the purposes of this chapter, the term "notice" shall include any official communication, statement or other correspondence required under the administration of this chapter, and sent by the department through the United States Postal Service or electronic or digital transfer, via modem or the Internet.
SECTION 3. Section 71-5-13, Mississippi Code of 1972, is amended as follows:
71-5-13.
(1) The department is hereby authorized to enter into arrangements with the
appropriate agencies of other states or the federal government, whereby
individuals performing services in this and other states for a single employing
unit under circumstances not specifically provided for in Section 71-5-11,
subsection I, or under similar provisions in the unemployment compensation laws
of such other states, shall be deemed to be engaged in employment performed
entirely within this state or within one (1) of * * * the other states and whereby
potential rights to benefits accumulated under the unemployment compensation
laws of one or more states or under such a law of the federal government, or both,
may constitute the basis for the payment of benefits through a single
appropriate agency under terms * * * that the department finds will be
fair and reasonable as to all affected interests and will not result in any
substantial loss to the fund.
(2) The department is also authorized to enter into arrangements with the appropriate agencies of other states or of the federal government:
(a)
Whereby wages or services upon the basis of which an individual may become
entitled to benefits under the unemployment compensation law of another state
or of the federal government shall be deemed to be wages for employment by
employers for the purposes of Sections 71-5-501 through 71-5-507 and Section 71-5-511( * * *d), provided * * * the other state agency or agency of
the federal government has agreed to reimburse the fund for * * * the portion of benefits paid under
this chapter upon the basis of * * * the wages or services as the
department finds will be fair and reasonable as to all affected interests; and
(b)
Whereby the department will reimburse other state or federal agencies charged
with the administration of unemployment compensation laws with * * * the reasonable portion of benefits
paid under the law of any such other states or of the federal government, upon
the basis of employment or wages for employment by employers, as the department
finds will be fair and reasonable as to all affected interests. Reimbursements
so payable shall be deemed to be benefits for the purposes of Sections 71-5-451
through 71-5-459. The department is hereby authorized to make to other state
or federal agencies, and receive from such other state or federal agencies,
reimbursements from or to the fund, in accordance with arrangements pursuant to
this section.
(3) The department is also authorized, in its discretion, to enter into or cooperate in arrangements with any federal agency whereby the facilities and services of the personnel of the department may be utilized for the taking of claims and the payment of unemployment compensation or allowances under any federal law enacted for the benefit of discharged members of the Armed Forces.
(4)
The department shall participate in any arrangements for the payment of
compensation on the basis of combining an individual's wages and employment
covered under this chapter with his or her wages and employment covered
under the unemployment compensation laws of other states * * * that are approved by the United
States Secretary of Labor in consultation with the state unemployment
compensation agencies as reasonably calculated to assure the prompt and full
payment of compensation in such situations and which include provisions for:
(a) Applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two (2) or more state unemployment compensation laws; and
(b) Avoiding the duplicate use of wages and employment by reason of such combining.
SECTION 4. Section 71-5-355, Mississippi Code of 1972, is amended as follows:
71-5-355. (1) As used in this section, the following words and phrases shall have the following meanings, unless the context clearly requires otherwise:
(a) "Tax year" means any period beginning on January 1 and ending on December 31 of a year.
(b) "Computation date" means June 30 of any calendar year immediately preceding the tax year during which the particular contribution rates are effective.
(c) "Effective date" means January 1 of the tax year.
(d) Except as hereinafter provided, "payroll" means the total of all wages paid for employment by an employer as defined in Section 71-5-11, subsection H, plus the total of all remuneration paid by such employer excluded from the definition of wages by Section 71-5-351. For the computation of modified rates, "payroll" means the total of all wages paid for employment by an employer as defined in Section 71-5-11, subsection H.
(e)
For the computation of modified rates, "eligible employer" means an
employer whose experience-rating record has been chargeable with benefits
throughout the thirty-six (36) consecutive calendar-month period ending on the
computation date, except that any employer who has not been subject to the
Mississippi Employment Security Law for a period of time sufficient to meet the
thirty-six (36) consecutive calendar-month requirement shall be an eligible
employer if his or her experience-rating record has been chargeable
throughout not less than the twelve (12) consecutive calendar-month period
ending on the computation date. No employer shall be considered eligible for a
contribution rate less than five and four-tenths percent (5.4%) with respect to
any tax year, who has failed to file any two (2) quarterly reports within the
qualifying period by September 30 following the computation date. No employer
or employing unit shall be eligible for a contribution rate of less than five
and four-tenths percent (5.4%) for the tax year in which the employing unit is
found by the department to be in violation of Section 71-5-19(2) or (3) and for
the next two (2) succeeding tax years. No representative of such employing
unit who was a party to a violation as described in Section 71-5-19(2) or (3),
if such representative was or is an employing unit in this state, shall be
eligible for a contribution rate of less than five and four-tenths percent
(5.4%) for the tax year in which * * * the violation was detected by the
department and for the next two (2) succeeding tax years.
(f)
With respect to any tax year, "reserve ratio" means the ratio * * * that the total amount available
for the payment of benefits in the Unemployment Compensation Fund, excluding
any amount * * *
that has been credited to the account of this state under Section 903 of
the Social Security Act, as amended, and * * * that has been appropriated for the
expenses of administration pursuant to Section 71-5-457 whether or not
withdrawn from * * *
the account, on October 31 (close of business) of each calendar year
bears to the aggregate of the taxable payrolls of all employers for the twelve
(12) calendar months ending on June 30 next preceding.
(g) "Modified rates" means the rates of employer unemployment insurance contributions determined under the provisions of this chapter and the rates of newly subject employers, as provided in Section 71-5-353.
(h) For the computation of modified rates, "qualifying period" means a period of not less than the thirty-six (36) consecutive calendar months ending on the computation date throughout which an employer's experience-rating record has been chargeable with benefits; except that with respect to any eligible employer who has not been subject to this article for a period of time sufficient to meet the thirty-six (36) consecutive calendar-month requirement, "qualifying period" means the period ending on the computation date throughout which his or her experience-rating record has been chargeable with benefits, but in no event less than the twelve (12) consecutive calendar-month period ending on the computation date throughout which his or her experience-rating record has been so chargeable.
(i)
The "exposure criterion" (EC) is defined as the cash balance of the
Unemployment Compensation Fund * * * that is available for the payment
of benefits as of November 16 of each calendar year or the next working day if
November 16 falls on a holiday or a weekend, divided by the total wages,
exclusive of wages paid by all state agencies, all political subdivisions,
reimbursable nonprofit corporations, and tax-exempt public service employment,
for the twelve-month period ending June 30 immediately preceding such date.
The EC shall be computed to four (4) decimal places and rounded up if any
fraction remains.
(j) The "cost rate criterion" (CRC) is defined as follows: Beginning with January 1974, the benefits paid for the twelve-month period ending December 1974 are summed and divided by the total wages for the twelve-month period ending on June 30, 1975. Similar ratios are computed by subtracting the earliest month's benefit payments and adding the benefits of the next month in the sequence and dividing each sum of twelve (12) months' benefits by the total wages for the twelve-month period ending on the June 30 which is nearest to the final month of the period used to compute the numerator. If December is the final month of the period used to compute the numerator, then the twelve-month period ending the following June 30 will be used for the denominator. Benefits and total wages used in the computation of the cost rate criterion shall exclude all benefits and total wages applicable to state agencies, political subdivisions, reimbursable nonprofit corporations, and tax-exempt PSE employment.
The CRC shall be computed as the average for the highest monthly value of the cost rate criterion computations during each of the economic cycles since the calendar year 1974 as defined by the National Bureau of Economic Research. The CRC shall be computed to four (4) decimal places and any remainder shall be rounded up.
The CRC shall be adjusted only through annual computations and additions of future economic cycles.
(k) "Size of fund index" (SOFI) is defined as the ratio of the exposure criterion (EC) to the cost rate criterion (CRC). The target size of fund index will be fixed at 1.0. If the insured unemployment rate (IUR) exceeds a four and five-tenths percent (4.5%) average for the most recent completed July to June period, the target SOFI will be .8 and will remain at that level until the computed SOFI (the average exposure criterion of the current year and the preceding year divided by the average cost rate criterion) equals 1.0 or the average IUR falls to four and five-tenths percent (4.5%) or less for any period July to June. However, if the IUR falls below two and five-tenths percent (2.5%) for any period July to June the target SOFI shall be 1.2 until such time as the computed SOFI is equal to or greater than 1.0 or the IUR is equal to or greater than two and five-tenths percent (2.5%), at which point the target SOFI shall return to 1.0.
(l) No employer's unemployment contribution general experience rate plus individual unemployment experience rate shall exceed five and four-tenths percent (5.4%). Accrual rules shall apply for purposes of computing contribution rates including associated functions.
(m) The term "general experience rate" has the same meaning as the minimum tax rate.
(2) Modified rates:
(a) For any tax year, when the reserve ratio on the preceding November 16, in the case of any tax year, equals or exceeds three percent (3%), the modified rates, as hereinafter prescribed, shall be in effect. In computation of this reserve ratio, any remainder shall be rounded down.
(b) Modified rates shall be determined for the tax year for each eligible employer on the basis of his experience-rating record in the following manner:
(i) The department shall maintain an experience-rating record for each employer. Nothing in this chapter shall be construed to grant any employer or individuals performing services for him any prior claim or rights to the amounts paid by the employer into the fund.
(ii) Benefits paid to an eligible individual shall be charged against the experience-rating record of his base period employers in the proportion to which the wages paid by each base period employer bears to the total wages paid to the individual by all the base period employers, provided that benefits shall not be charged to an employer's experience-rating record if the department finds that the individual:
1. Voluntarily left the employ of such employer without good cause attributable to the employer or to accept other work;
2. Was discharged by such employer for misconduct connected with his work;
3. Refused an offer of suitable work by such employer without good cause, and the department further finds that such benefits are based on wages for employment for such employer prior to such voluntary leaving, discharge or refusal of suitable work, as the case may be;
4.
Had base period wages which included wages for previously uncovered services as
defined in Section 71-5-511( * * *d) to the extent that the Unemployment
Compensation Fund is reimbursed for such benefits pursuant to Section 121 of
Public Law 94-566;
5. Extended benefits paid under the provisions of Section 71-5-541 which are not reimbursable from federal funds shall be charged to the experience-rating record of base period employers;
6. Is still working for such employer on a regular part-time basis under the same employment conditions as hired. Provided, however, that benefits shall be charged against an employer if an eligible individual is paid benefits who is still working for such employer on a part-time "as-needed" basis;
7. Was hired to replace a United States serviceman or servicewoman called into active duty and was laid off upon the return to work by that serviceman or servicewoman, unless such employer is a state agency or other political subdivision or instrumentality of the state;
8. Was paid benefits during any week while in training with the approval of the department, under the provisions of Section 71-5-513B, or for any week while in training approved under Section 236(a)(1) of the Trade Act of 1974, under the provisions of Section 71-5-513C; or
* * *
* * *9. Was paid
benefits as a result of a fraudulent claim, provided notification was made to
the Mississippi Department of Employment Security in writing or by e-mail by
the employer, within ten (10) days of the mailing of the notice of claim filed
to the employer's last-known address.
(iii) Notwithstanding any other provision contained herein, an employer shall not be noncharged when the department finds that the employer or the employer's agent of record was at fault for failing to respond timely or adequately to the request of the department for information relating to an unemployment claim that was subsequently determined to be improperly paid, unless the employer or the employer's agent of record shows good cause for having failed to respond timely or adequately to the request of the department for information. For purposes of this subparagraph "good cause" means an event that prevents the employer or employer's agent of record from timely responding, and includes a natural disaster, emergency or similar event, or an illness on the part of the employer, the employer's agent of record, or their staff charged with responding to such inquiries when there is no other individual who has the knowledge or ability to respond. Any agency error that resulted in a delay in, or the failure to deliver notice to, the employer or the employer's agent of record shall also be considered good cause for purposes of this subparagraph.
(iv) The department shall compute a benefit ratio for each eligible employer, which shall be the quotient obtained by dividing the total benefits charged to his experience-rating record during the period his experience-rating record has been chargeable, but not less than the twelve (12) consecutive calendar-month period nor more than the thirty-six (36) consecutive calendar-month period ending on the computation date, by his total taxable payroll for the same period on which all unemployment insurance contributions due have been paid on or before the September 30 immediately following the computation date. Such benefit ratio shall be computed to the tenth of a percent (.1%), rounding any remainder to the next higher tenth.
(v) 1. The unemployment insurance contribution rate for each eligible employer shall be the sum of two (2) rates: his individual experience rate in the range from zero percent (0%) to five and four-tenths percent (5.4%), plus a general experience rate. In no event shall the resulting unemployment insurance rate be in excess of five and four-tenths percent (5.4%), however, it is the intent of this section to provide the ability for employers to have a tax rate, the general experience rate plus the individual experience rate, of up to five and four-tenths percent (5.4%).
2. The employer's individual experience rate shall be equal to his benefit ratio as computed under subsection (2)(b)(iv) above.
3. The general experience rate shall be determined in the following manner: The department shall determine annually, for the thirty-six (36) consecutive calendar-month period ending on the computation date, the amount of benefits which were not charged to the record of any employer and of benefits which were ineffectively charged to the employer's experience-rating record. For the purposes of this item 3, the term "ineffectively charged benefits" shall include:
a. The total of the amounts of benefits charged to the experience-rating records of all eligible employers which caused their benefit ratios to exceed five and four-tenths percent (5.4%);
b. The total of the amounts of benefits charged to the experience-rating records of all ineligible employers which would cause their benefit ratios to exceed five and four-tenths percent (5.4%) if they were eligible employers; and
c. The total of the amounts of benefits charged or chargeable to the experience-rating record of any employer who has discontinued his business or whose coverage has been terminated within such period; provided, that solely for the purposes of determining the amounts of ineffectively charged benefits as herein defined, a "benefit ratio" shall be computed for each ineligible employer, which shall be the quotient obtained by dividing the total benefits charged to his experience-rating record throughout the period ending on the computation date, during which his experience-rating record has been chargeable with benefits, by his total taxable payroll for the same period on which all unemployment insurance contributions due have been paid on or before the September 30 immediately following the computation date; and provided further, that such benefit ratio shall be computed to the tenth of one percent (.1%) and any remainder shall be rounded to the next higher tenth.
The ratio of the sum of these amounts (subsection (2)(b)(v)3a, b and c) to the taxable wages paid during the same period divided by all eligible employers whose benefit ratio did not exceed five and four-tenths percent (5.4%), computed to the next higher tenth of one percent (.1%), shall be the general experience rate; however, the general experience rate for rate year 2014 shall be two tenths of one percent (.2%) and to that will be added the employer's individual experience rate for the total unemployment insurance rate.
4. a. Except as otherwise provided in this item 4, the general experience rate shall be adjusted by use of the size of fund index factor. This factor may be positive or negative, and shall be determined as follows: From the target SOFI, as defined in subsection (1)(k) of this section, subtract the simple average of the current and preceding years' exposure criterions divided by the cost rate criterion, as defined in subsection (1)(j) of this section. The result is then multiplied by the product of the CRC, as defined in subsection (1)(j) of this section, and total wages for the twelve-month period ending June 30 divided by the taxable wages for the twelve-month period ending June 30. This is the percentage positive or negative added to the general experience rate. The sum of the general experience rate and the trust fund adjustment factor shall be multiplied by fifty percent (50%) and this product shall be computed to one (1) decimal place, and rounded to the next higher tenth.
b. Notwithstanding the minimum rate provisions as set forth in subsection (1)(l) of this section, the general experience rate of all employers shall be reduced by seven one hundredths of one percent (.07%) for calendar year 2013 only.
5. The general experience rate shall be zero percent (0%) unless the general experience ratio for any tax year as computed and adjusted on the basis of the trust fund adjustment factor and reduced by fifty percent (50%) is an amount equal to or greater than two-tenths of one percent (.2%), then the general experience rate shall be the computed general experience ratio and adjusted on the basis of the trust fund adjustment factor and reduced by fifty percent (50%); however, in no case shall the sum of the general experience plus the individual experience unemployment insurance rate exceed five and four-tenths percent (5.4%). For rate years subsequent to 2014, Mississippi Workforce Enhancement Training contribution rate, and/or State Workforce Investment contribution rate, and/or Mississippi Works contribution rate, when in effect, shall be added to the unemployment contribution rate, regardless of whether the addition of this contribution rate causes the total contribution rate for the employer to exceed five and four-tenths percent (5.4%).
6. The department shall include in its annual rate notice to employers a brief explanation of the elements of the general experience rate, and shall include in its regular publications an annual analysis of benefits not charged to the record of any employer, and of the benefit experience of employers by industry group whose benefit ratio exceeds four percent (4%), and of any other factors which may affect the size of the general experience rate.
(vi) When any employing unit in any manner succeeds to or acquires the organization, trade, business or substantially all the assets thereof of an employer, excepting any assets retained by such employer incident to the liquidation of his obligations, whether or not such acquiring employing unit was an employer within the meaning of Section 71-5-11, subsection H, prior to such acquisition, and continues such organization, trade or business, the experience-rating and payroll records of the predecessor employer shall be transferred as of the date of acquisition to the successor employer for the purpose of rate determination.
(vii) When any employing unit succeeds to or acquires a distinct and severable portion of an organization, trade or business, the experience-rating and payroll records of such portion, if separately identifiable, shall be transferred to the successor upon:
1. The mutual consent of the predecessor and the successor;
2. Approval of the department;
3. Continued operation of the transferred portion by the successor after transfer; and
4. The execution and the filing with the department by the predecessor employer of a waiver relinquishing all rights to have the experience-rating and payroll records of the transferred portion used for the purpose of determining modified rates of contribution for such predecessor.
(viii) If the successor was an employer subject to this chapter prior to the date of acquisition, it shall continue to pay unemployment insurance contributions at the rate applicable to it from the date the acquisition occurred until the end of the then current tax year. If the successor was not an employer prior to the date of acquisition, it shall pay unemployment insurance contributions at the rate applicable to the predecessor or, if more than one (1) predecessor and the same rate is applicable to both, the rate applicable to the predecessor or predecessors, from the date the acquisition occurred until the end of the then current tax year. If the successor was not an employer prior to the date the acquisition occurred and simultaneously acquires the businesses of two (2) or more employers to whom different rates of unemployment insurance contributions are applicable, it shall pay unemployment insurance contributions from the date of the acquisition until the end of the current tax year at a rate computed on the basis of the combined experience-rating and payroll records of the predecessors as of the computation date for such tax year. In all cases the rate of unemployment insurance contributions applicable to such successor for each succeeding tax year shall be computed on the basis of the combined experience-rating and payroll records of the successor and the predecessor or predecessors.
(ix) The department shall notify each employer quarterly of the benefits paid and charged to his experience-rating record; and such notification, in the absence of an application for redetermination filed within thirty (30) days after the date of such notice, shall be final, conclusive and binding upon the employer for all purposes. A redetermination, made after notice and opportunity for a fair hearing, by a hearing officer designated by the department who shall consider and decide these and related applications and protests; and the finding of fact in connection therewith may be introduced into any subsequent administrative or judicial proceedings involving the determination of the rate of unemployment insurance contributions of any employer for any tax year, and shall be entitled to the same finality as is provided in this subsection with respect to the findings of fact in proceedings to redetermine the contribution rate of an employer.
(x) The department shall notify each employer of his rate of contribution as determined for any tax year as soon as reasonably possible after September 1 of the preceding year. Such determination shall be final, conclusive and binding upon such employer unless, within thirty (30) days after the date of such notice to his last-known address, the employer files with the department an application for review and redetermination of his contribution rate, setting forth his reasons therefor. If the department grants such review, the employer shall be promptly notified thereof and shall be afforded an opportunity for a fair hearing by a hearing officer designated by the department who shall consider and decide these and related applications and protests; but no employer shall be allowed, in any proceeding involving his rate of unemployment insurance contributions or contribution liability, to contest the chargeability to his account of any benefits paid in accordance with a determination, redetermination or decision pursuant to Sections 71-5-515 through 71-5-533 except upon the ground that the services on the basis of which such benefits were found to be chargeable did not constitute services performed in employment for him, and then only in the event that he was not a party to such determination, redetermination, decision or to any other proceedings provided in this chapter in which the character of such services was determined. The employer shall be promptly notified of the denial of this application or of the redetermination, both of which shall become final unless, within ten (10) days after the date of notice thereof, there shall be an appeal to the department itself. Any such appeal shall be on the record before said designated hearing officer, and the decision of said department shall become final unless, within thirty (30) days after the date of notice thereof to the employer's last-known address, there shall be an appeal to the Circuit Court of the First Judicial District of Hinds County, Mississippi, in accordance with the provisions of law with respect to review of civil causes by certiorari.
(3) Notwithstanding any other provision of law, the following shall apply regarding assignment of rates and transfers of experience:
(a) (i) If an employer transfers its trade or business, or a portion thereof, to another employer and, at the time of the transfer, there is substantially common ownership, management or control of the two (2) employers, then the unemployment experience attributable to the transferred trade or business shall be transferred to the employer to whom such business is so transferred. The rates of both employers shall be recalculated and made effective on January 1 of the year following the year the transfer occurred.
(ii) If, following a transfer of experience under subparagraph (i) of this paragraph (a), the department determines that a substantial purpose of the transfer of trade or business was to obtain a reduced liability of unemployment insurance contributions, then the experience-rating accounts of the employers involved shall be combined into a single account and a single rate assigned to such account.
(b) Whenever a person who is not an employer or an employing unit under this chapter at the time it acquires the trade or business of an employer, the unemployment experience of the acquired business shall not be transferred to such person if the department finds that such person acquired the business solely or primarily for the purpose of obtaining a lower rate of unemployment insurance contributions. Instead, such person shall be assigned the new employer rate under Section 71-5-353. In determining whether the business was acquired solely or primarily for the purpose of obtaining a lower rate of unemployment insurance contributions, the department shall use objective factors which may include the cost of acquiring the business, whether the person continued the business enterprise of the acquired business, how long such business enterprise was continued, or whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted prior to acquisition.
(c) (i) If a person knowingly violates or attempts to violate paragraph (a) or (b) of this subsection or any other provision of this chapter related to determining the assignment of a contribution rate, or if a person knowingly advises another person in a way that results in a violation of such provision, the person shall be subject to the following penalties:
1. If the person is an employer, then such employer shall be assigned the highest rate assignable under this chapter for the rate year during which such violation or attempted violation occurred and the three (3) rate years immediately following this rate year. However, if the person's business is already at such highest rate for any year, or if the amount of increase in the person's rate would be less than two percent (2%) for such year, then a penalty rate of unemployment insurance contributions of two percent (2%) of taxable wages shall be imposed for such year. The penalty rate will apply to the successor business as well as the related entity from which the employees were transferred in an effort to obtain a lower rate of unemployment insurance contributions.
2. If the person is not an employer, such person shall be subject to a civil money penalty of not more than Five Thousand Dollars ($5,000.00). Each such transaction for which advice was given and each occurrence or reoccurrence after notification being given by the department shall be a separate offense and punishable by a separate penalty. Any such fine shall be deposited in the penalty and interest account established under Section 71-5-114.
(ii) For purposes of this paragraph (c), the term "knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved.
(iii) For purposes of this paragraph (c), the term "violates or attempts to violate" includes, but is not limited to, intent to evade, misrepresentation or willful nondisclosure.
(iv) In addition to the penalty imposed by subparagraph (i) of this paragraph (c), any violation of this subsection may be punishable by a fine of not more than Ten Thousand Dollars ($10,000.00) or by imprisonment for not more than five (5) years, or by both such fine and imprisonment. This subsection shall prohibit prosecution under any other criminal statute of this state.
(d) The department shall establish procedures to identify the transfer or acquisition of a business for purposes of this subsection.
(e) For purposes of this subsection:
(i) "Person" has the meaning given such term by Section 7701(a)(1) of the Internal Revenue Code of 1986; and
(ii) "Employing unit" has the meaning as set forth in Section 71-5-11.
(f) This subsection shall be interpreted and applied in such a manner as to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor.
SECTION 5. Section 71-5-357, Mississippi Code of 1972, is amended as follows:
71-5-357.
Benefits paid to employees of nonprofit organizations shall be financed in
accordance with the provisions of this section. For the purpose of this
section, a nonprofit organization is an organization (or group of
organizations) described in Section 501(c)(3) of the Internal Revenue Code of
1954 * * * that
is exempt from income tax under Section 501(a) of such code (26 USCS Section
501).
(a)
Any nonprofit organization which, under Section 71-5-11, subsection H(3), is or
becomes subject to this chapter shall pay contributions under the provisions of
Sections 71-5-351 through 71-5-355 unless it elects, in accordance with this
paragraph, to pay to the department for the unemployment fund an amount equal
to the amount of regular benefits and one-half (1/2) of the extended benefits
paid, that is attributable to service in the employ of such nonprofit
organization, to individuals for weeks of unemployment * * * that begin during the effective
period of such election.
(i) Any nonprofit organization which becomes subject to this chapter may elect to become liable for payments in lieu of contributions for a period of not less than twelve (12) months, beginning with the date on which such subjectivity begins, by filing a written notice of its election with the department not later than thirty (30) days immediately following the date of the determination of such subjectivity.
(ii)
Any nonprofit organization which makes an election in accordance with
subparagraph (i) of this paragraph will continue to be liable for payments in
lieu of contributions unless it files with the department a written termination
notice not later than thirty (30) days * * * before the beginning of the tax
year for which such termination shall first be effective.
(iii)
Any nonprofit organization * * * that has been paying contributions
under this chapter may change to a reimbursable basis by filing with the
department, not later than thirty (30) days * * * before the beginning of any tax
year, a written notice of election to become liable for payments in lieu of
contributions. Such election shall not be terminable by the organization for
that and the next tax year.
(iv) The department may for good cause extend the period within which a notice of election or a notice of termination must be filed, and may permit an election to be retroactive.
(v)
The department, in accordance with such regulations as it may prescribe, shall
notify each nonprofit organization of any determination which it may make of
its status as an employer, of the effective date of any election which it makes
and of any termination of such election. * * * The determinations shall be subject
to reconsideration, appeal and review in accordance with the provisions of
Sections 71-5-351 through 71-5-355.
(b) Payments in lieu of contributions shall be made in accordance with the provisions of subparagraph (i) of this paragraph.
(i) At the end of each calendar quarter, or at the end of any other period as determined by the department, the department shall bill each nonprofit organization (or group of such organizations) which has elected to make payments in lieu of contributions, for an amount equal to the full amount of regular benefits plus one-half (1/2) of the amount of extended benefits paid during such quarter or other prescribed period that is attributable to service in the employ of such organization.
(ii) Payment of any bill rendered under subparagraph (i) of this paragraph shall be made not later than forty-five (45) days after such bill was delivered to the nonprofit organization, unless there has been an application for review and redetermination in accordance with subparagraph (v) of this paragraph.
1. All of the enforcement procedures for the collection of delinquent contributions contained in Sections 71-5-363 through 71-5-383 shall be applicable in all respects for the collection of delinquent payments due by nonprofit organizations who have elected to become liable for payments in lieu of contributions.
2.
If any nonprofit organization is delinquent in making payments in lieu of
contributions, the department may terminate * * * the organization's election to make
payments in lieu of contributions as of the beginning of the next tax year, and
such termination shall be effective for the balance of * * * the tax year.
(iii) Payments made by any nonprofit organization under the provisions of this paragraph shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization.
(iv)
Payments due by employers who elect to reimburse the fund in lieu of contributions
as provided in this paragraph may not be noncharged under any condition. The
reimbursement must be on a dollar-for-dollar basis (One Dollar ($1.00)
reimbursement for each dollar paid in benefits) in every case, so that the
trust fund shall be reimbursed in full, such reimbursement to include, but not
be limited to, benefits or payments erroneously or incorrectly paid, or paid as
a result of a determination of eligibility * * * that is subsequently reversed, or
paid as a result of claimant fraud. However, political subdivisions who are
reimbursing employers may elect to pay to the fund an amount equal to five-tenths
percent (.5%) through December 31, 2010, and shall pay twenty-five one-hundredths
percent (.25%) thereafter of the taxable wages paid during the calendar year
with respect to employment, and those employers who so elect shall be relieved
of liability for reimbursement of benefits paid under the same conditions that
benefits are not charged to the experience-rating record of a contributing
employer as provided in Section 71-5-355(2)(b)(ii) other than Clause 5
thereof. Benefits paid in such circumstances for which reimbursing employers
are relieved of liability for reimbursement shall not be considered
attributable to service in the employment of such reimbursing employer.
(v)
The amount due specified in any bill from the department shall be conclusive on
the organization unless, not later than fifteen (15) days after the bill was
delivered to it, the organization files an application for redetermination by
the department, setting forth the grounds for * * * the application or appeal. The
department shall promptly review and reconsider the amount due specified in the
bill and shall thereafter issue a redetermination in any case in which * * * the application for redetermination
has been filed. Any such redetermination shall be conclusive on the
organization unless, not later than fifteen (15) days after the redetermination
was delivered to it, the organization files an appeal to the Circuit Court of
the First Judicial District of Hinds County, Mississippi, in accordance with
the provisions of law with respect to review of civil causes by certiorari.
(vi) Past-due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that, pursuant to Section 71-5-363, apply to past-due contributions.
(c) Each employer that is liable for payments in lieu of contributions shall pay to the department for the fund the amount of regular benefits plus the amount of one-half (1/2) of extended benefits paid are attributable to service in the employ of such employer. If benefits paid to an individual are based on wages paid by more than one (1) employer and one or more of such employers are liable for payments in lieu of contributions, the amount payable to the fund by each employer that is liable for such payments shall be determined in accordance with the provisions of subparagraph (i) or subparagraph (ii) of this paragraph.
(i) If benefits paid to an individual are based on wages paid by one or more employers that are liable for payment in lieu of contributions and on wages paid by one or more employers who are liable for contributions, the amount of benefits payable by each employer that is liable for payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer bear to the total base period wages paid to the individual by all of his or her base period employers.
(ii) If benefits paid to an individual are based on wages paid by two (2) or more employers that are liable for payments in lieu of contributions, the amount of benefits payable by each such employer shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer bear to the total base period wages paid to the individual by all of his or her base period employers.
(d) In the discretion of the department, any nonprofit organization that elects to become liable for payments in lieu of contributions shall be required to execute and file with the department a surety bond approved by the department, or it may elect instead to deposit with the department money or securities. The amount of such bond or deposit shall be determined in accordance with the provisions of this paragraph.
(i) The amount of the bond or deposit required by paragraph (d) shall be equal to two and seven-tenths percent (2.7%) thereafter to December 31, 2010, and one and thirty-five one-hundredths percent (1.35%) thereafter, of the organization's taxable wages paid for employment as defined in Section 71-5-11, subsection I(4), for the four (4) calendar quarters immediately preceding the effective date of the election, the renewal date in the case of a bond, or the biennial anniversary of the effective date of election in the case of a deposit of money or securities, whichever date shall be most recent and applicable. If the nonprofit organization did not pay wages in each of such four (4) calendar quarters, the amount of the bond or deposit shall be as determined by the department.
(ii) Any bond deposited under paragraph (d) shall be in force for a period of not less than two (2) tax years and shall be renewed with the approval of the department at such times as the department may prescribe, but not less frequently than at intervals of two (2) years as long as the organization continues to be liable for payments in lieu of contributions. The department shall require adjustments to be made in a previously filed bond as it deems appropriate. If the bond is to be increased, the adjusted bond shall be filed by the organization within thirty (30) days of the date notice of the required adjustment was delivered to it. Failure by any organization covered by such bond to pay the full amount of payments in lieu of contributions when due, together with any applicable interest and penalties provided in paragraph (b)(v) of this section, shall render the surety liable on the bond to the extent of the bond, as though the surety was such organization.
(iii) Any deposit of money or securities in accordance with paragraph (d) shall be retained by the department in an escrow account until liability under the election is terminated, at which time it shall be returned to the organization, less any deductions as hereinafter provided. The department may deduct from the money deposited under paragraph (d) by a nonprofit organization, or sell the securities it has so deposited, to the extent necessary to satisfy any due and unpaid payments in lieu of contributions and any applicable interest and penalties provided for in paragraph (b)(v) of this section. The department shall require the organization, within thirty (30) days following any deduction from a money deposit or sale of deposited securities under the provisions hereof, to deposit sufficient additional money or securities to make whole the organization's deposit at the prior level. Any cash remaining from the sale of such securities shall be a part of the organization's escrow account. The department may, at any time, review the adequacy of the deposit made by any organization. If, as a result of such review, it determines that an adjustment is necessary, it shall require the organization to make additional deposit within thirty (30) days of notice of its determination or shall return to it such portion of the deposit as it no longer considers necessary, whichever action is appropriate. Disposition of income from securities held in escrow shall be governed by the applicable provisions of the state law.
(iv) If any nonprofit organization fails to file a bond or make a deposit, or to file a bond in an increased amount, or to increase or make whole the amount of a previously made deposit as provided under this subparagraph, the department may terminate such organization's election to make payments in lieu of contributions, and such termination shall continue for not less than the four (4) consecutive calendar-quarter periods beginning with the quarter in which such termination becomes effective; however, the department may extend for good cause the applicable filing, deposit or adjustment period by not more than thirty (30) days.
(v) Group account shall be established according to regulations prescribed by the department.
(e)
Any employer which elects to make payments in lieu of contributions into the
Unemployment Compensation Fund as provided in this paragraph shall not be
liable to make such payments with respect to the benefits paid to any
individual whose base period wages include wages for previously uncovered
services as defined in Section 71-5-511( * * *d) to the extent that the Unemployment
Compensation Fund is reimbursed for such benefits pursuant to Section 121 of
Public Law 94-566.
SECTION 6. Section 71-5-359, Mississippi Code of 1972, is amended as follows:
71-5-359. (1) The Department of Finance and Administration shall, in the manner provided in subsection (3) of this section, pay, upon notice issued by the department, to the department for the Unemployment Compensation Fund an amount equal to the regular benefits and one-half (1/2) of the extended benefits paid that are attributable to service in the employ of a state agency. The amount required to be reimbursed by a certain agency shall be billed to the Department of Finance and Administration and shall be paid from the Employment Compensation Revolving Fund pursuant to subsection (3) of this section not later than thirty (30) days after such bill was sent, unless there has been an application for review and redetermination in accordance with Section 71-5-357(b)(v).
(2) The Department of Finance and Administration shall, in the manner provided in subsection (3) of this section, pay, upon a notice issued by the department, to the department for the Unemployment Compensation Fund an amount equal to the regular benefits and the extended benefits paid that are attributable to service in the employ of a state agency. The amount required to be reimbursed by a certain agency shall be billed to the Department of Finance and Administration and shall be paid from the Employment Compensation Revolving Fund pursuant to subsection (3) of this section not later than thirty (30) days after such bill was sent, unless there has been an application for review and redetermination in accordance with Section 71-5-357(b)(v).
(3) Each agency of state government shall deposit monthly for a period of twenty-four (24) months an amount equal to one-twelfth of one percent (1/12 of 1%) of the first Six Thousand Dollars ($6,000.00) paid to each employee thereof during the next preceding year into the Employment Compensation Revolving Fund that is created in the State Treasury. The Department of Finance and Administration shall determine the percentage to be applied to the amount of covered wages paid in order to maintain a balance in the revolving fund of not less than the amount determined by an actuary through an annual actuarial evaluation. The State Treasurer shall invest all funds in the Employment Compensation Revolving Fund and all interest earned shall be credited to the Employment Compensation Revolving Fund.
The reimbursement of benefits paid by the Mississippi Department of Employment Security shall be paid by the Department of Finance and Administration from the Employment Compensation Revolving Fund upon notice from the department; and the Department of Finance and Administration shall issue warrants or may contract for the performance of the duties prescribed by subsections (2) and (3) of this section, and other duties necessarily related thereto.
(4) Any political subdivision of this state shall pay to the department for the unemployment compensation fund an amount equal to the regular benefits and the extended benefits paid that are attributable to service in the employ of such political subdivision unless it elects to make contributions to the unemployment fund as provided in subsection (9) of this section. The amount required to be reimbursed shall be billed and shall be paid as provided in Section 71-5-357, with respect to similar payments for nonprofit organizations.
(5) Each political subdivision, unless it elects to make contributions to the unemployment compensation fund as provided in subsection (9) of this section, shall establish a revolving fund and deposit an amount equal to two percent (2%) of the first Six Thousand Dollars ($6,000.00) paid to each employee thereof during the next preceding year. However, the department shall by regulation establish a procedure to allow reimbursing political subdivisions to elect to maintain the balance in the revolving fund as required under this paragraph or to annually execute a surety bond to be approved by the department in an amount not less than two percent (2%) of the covered wages paid during the next preceding year.
(6) In the event any political subdivision
becomes delinquent in payments due under this chapter, upon due notice, and upon
certification of the delinquency by the department to the Department of Finance
and Administration, the Department of Revenue, the Department of Environmental
Quality and the Department of Insurance, or any of them, or any other agencies of the State of Mississippi that may be indebted
to such delinquent political subdivision, such agencies shall direct the
issuance of warrants * * *
that in the aggregate shall be the amount of such delinquency payable to
the department and drawn upon any funds in the State Treasury which may be
available to such political subdivision in satisfaction of any such
delinquency. This remedy shall be in addition to any other collection remedies
in this chapter or otherwise provided by law.
(7) Payments made by any political subdivision under the provisions of this section shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization.
(8) Any governmental entity shall not be
liable to make payments to the unemployment fund with respect to the benefits
paid to any individual whose base period wages include wages for previously
uncovered services as defined in Section 71-5-511(d), * * * to the extent that the
Unemployment Compensation Fund is reimbursed for such benefits pursuant to
Section 121 of Public Law 94-566.
(9) Any political subdivision of this state
may elect to make contributions to the unemployment fund instead of making
reimbursement for benefits paid as provided in subsections (4) and (5)
of this section. A political subdivision * * * that makes this election shall so
notify the department, not later than three (3)
months after it is officially organized or is otherwise established, and
shall be subject to the provisions of Section 71-5-351, with regard to the
payment of contributions. A political subdivision which makes this election
shall pay contributions equal to two percent (2%) of taxable wages through calendar
year 2010, and one percent (1%) of taxable wages thereafter paid by it
during each calendar quarter it is subject to this chapter. The department
shall by regulation establish a procedure to allow political subdivisions the
option periodically to elect either the reimbursement or the contribution
method of financing unemployment compensation coverage.
SECTION 7. Section 71-5-361, Mississippi Code of 1972, is amended as follows:
71-5-361. (1) Except as provided in subsection (3) of this section, any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be deemed to be an employer during the whole of such calendar year.
(2) Except as otherwise provided in subsection (3) of this section:
(a) An employing unit (other than a state hospital, state institution of higher learning, state or state agency or other political subdivision or instrumentality) except as provided in subsections (b) and (c) of this subsection, shall cease to be an employer subject to this chapter only as of the first day of January of any calendar year, only if it files with the department on or before the thirty-first day of May of such year a written application for termination of coverage, and the department finds that during the preceding calendar year the employing unit did not pay wages of One Thousand Five Hundred Dollars ($1,500.00) or more in any calendar quarter and that there were no twenty (20) days, each day being in a different week within the preceding calendar year, within which such employing unit employed one or more individuals in employment subject to this chapter, or four (4) or more in the case of nonprofit organizations, except if the department finds that throughout a calendar year an employer has had no employment, it shall cease to be an employer subject to this chapter.
(b) An agricultural employer as defined under Section 71-5-11, subsection H(4)(a) shall cease to be an agricultural employer subject to this chapter only as of the first day of January of any calendar year, only if it files with the department on or before the thirty-first day of May of such year a written application for termination of coverage, and the department finds that during the preceding calendar year the employing unit did not pay for agricultural employment wages as defined in Section 71-5-11, subsection I(6) of Twenty Thousand Dollars ($20,000.00) in any calendar quarter of the preceding calendar year and that there were no twenty (20) days, each day being in a different week, within such calendar year, within which such employing unit employed ten (10) or more individuals in employment subject to this chapter, except if the department finds that throughout a calendar year an employer has had no employment, it shall cease to be an employer subject to this chapter.
(c) A domestic employer, as defined in Section 71-5-11, subsection H(4)(b), shall cease to be an employer subject to this chapter only as of the first day of January of any calendar year, only if it files with the department on or before the thirty-first day of May of such year a written application for termination of coverage, and the department finds that during the preceding calendar year the employing unit did not pay wages for domestic employment of One Thousand Dollars ($1,000.00) or more in any calendar quarter of the preceding calendar year, except if the department finds that throughout a calendar year an employer has had no employment, it shall cease to be an employer subject to this chapter.
(d) For the purpose of this subsection, the two (2) or more employing units mentioned in Section 71-5-11, subsection H(5) or (6), shall be treated as a single employing unit. The department may, of its own motion, cancel and terminate the effect of registrations for purposes of its accounting records in cases where it has found that employing units, duly registered as covered employers under the chapter, have died, ceased business or removed from the state without applying for termination of coverage, provided that the rights of claimants for benefits shall not be affected thereby.
(3) (a) An employing unit, not otherwise subject to this chapter, which files with the department its written election to become an employer subject thereto for not less than two (2) calendar years shall, with the written approval of such election by the department or the executive director, become an employer subject hereto to the same extent as all other employers as of the date stated in such approval, and shall cease to be subject hereto as of January 1 of any calendar year subsequent to such two (2) calendar years only if it files with the department, on or before the thirty-first day of May of such year, a written application for termination of coverage thereunder.
(b)
Any employing unit, for which services that do not constitute employment as
defined in this chapter are performed, may file with the department a written
election that all such services performed by individuals in its employ in one
or more distinct establishments or places of business shall be deemed to
constitute employment by an employer for all purposes of this chapter for not
less than two (2) calendar years. Upon written approval of such election by
the department, such services shall be deemed to constitute employment subject
to this chapter from and after the date stated in such approval. Such services
shall cease to be deemed employment subject hereto as of January 1 of any
calendar year subsequent to such two (2) calendar years only if, * * * before the thirty-first day of
May of such year, such employing unit has filed with the department a written
notice to that effect.
(4)
(a) * * *
Before January 1, 1978, any political subdivision of this state may
elect to cover under this chapter, for a period of not less than two (2)
calendar years, services performed by employees in all of the hospitals and
institutions of higher learning, as defined in Section 71-5-11, subsection M or
N, operated by such political subdivision. Election is to be made by filing
with the department a notice of such election at least thirty (30) days * * * before the effective date of
such election. The election may exclude any services described in Section 71-5-11,
subsection I(5). Any political subdivision electing coverage under this
subsection shall make payments in lieu of contributions with respect to
benefits attributable to such employment as provided with respect to nonprofit
organizations in subsections (b) and (c) of Section 71-5-357.
(b)
* * * Before
January 1, 1978, the provisions in Section 71-5-511(f), * * * with respect to benefit rights
based on service for state and nonprofit institutions of higher learning shall
be applicable also to service covered by an election under this section.
(c)
* * * Before
January 1, 1978, the amounts required to be paid in lieu of contributions by
any political subdivision under this section shall be billed and payment made
as provided in subsections (b) and (c) of Section 71-5-357.
(d)
* * * Before
January 1, 1978, an election under this section, after having been in effect
for not less than two (2) calendar years, may be terminated by filing with the
department written notice not later than thirty (30) days preceding the last
day of the calendar year in which the termination is to be effective. Such
termination becomes effective as of the first day of the next ensuing calendar
year with respect to services performed on and after that date.
SECTION 8. Section 71-5-501, Mississippi Code of 1972, is amended as follows:
71-5-501.
Wages earned for services defined in Section 71-5-11(I)(15)(g), irrespective of
when performed, shall not be included for purposes of determining eligibility
under Section 71-5-511( * * *ed) or weekly benefit amount under Section 71-5-503 nor
shall any benefits with respect to unemployment be payable under Section 71-5-505
on the basis of such wages. All benefits shall be paid through employment
offices or such other agency or agencies as the department may, by regulation,
designate, in accordance with such regulations as the department may
prescribe. The department may, by regulation, prescribe that benefits due and
payable to claimants who die * * * before the receipt or cashing
of benefits checks may be paid to the legal representative, dependents, or next
of kin, of the deceased as may be found by it to be equitably entitled thereto,
and every such payment shall be deemed a valid payment to the same extent as if
made to the legal representative of the decedent.
SECTION 9. Section 71-5-505, Mississippi Code of 1972, is amended as follows:
71-5-505.
* * * For
weeks beginning on or after July 1, 1991, each eligible individual who is
totally unemployed or part totally unemployed in any week shall be paid with
respect to such week a benefit in an amount equal to his or her weekly
benefit amount less that part of his or her wages, if any, payable to
him with respect to such week which is in excess of Forty Dollars ($40.00). * * *
The benefit for a benefit year effective on or after October 1, 1983, if
not a multiple of One Dollar ($1.00), shall be computed to the next lower
multiple of One Dollar ($1.00). Provided, however, that remuneration for
"inactive duty training" or "unit training assembly"
payable to * * *
the eligible individual who is a member of any of the reserve components,
or remuneration for jury duty pursuant to a lawfully issued summons therefor
payable to * * *
the eligible individual, shall not be considered wages * * * that serve to reduce the otherwise
payable benefit amount.
In determining whether an eligible individual is unemployed during a week, the date of commencing a shift shall determine the week for which the earnings are deducted.
* * *
SECTION 10. This act shall take effect and be in force from and after July 1, 2018.
