§ 22-4-11-1 — Experience account; charging

Indiana § 22-4-11-1

• Jurisdiction: Indiana
• Art. 4: UNEMPLOYMENT COMPENSATION SYSTEM
• Ch. 11: Employer Experience Accounts

Text

(a) For the purpose of charging employers'
experience or reimbursable accounts with regular benefits paid
subsequent to July 3, 1971, to any eligible individual but except as
provided in IC 22-4-22 and subsection (f), such benefits paid shall be
charged proportionately against the experience or reimbursable
accounts of the individual's employers in the individual's base period
(on the basis of total wage credits established in such base period)
against whose accounts the maximum charges specified in this section
shall not have been previously made. Such charges shall be made in the
inverse chronological order in which the wage credits of such
individuals were established. However, when an individual's claim has
been computed for the purpose of determining the individual's regular
benefit rights, maximum regular benefit amount, and the proportion of
such maximum amount to be charged to the experience or reimbursable
accounts of respective chargeable employers in the base period, the
experience or reimbursable account of any employer charged with
regular benefits paid shall not be credited or recredited with any
portion of such maximum amount because of any portion of such
individual's wage credits remaining uncharged at the expiration of the
individual's benefit period. The maximum so charged against the
account of any employer shall not exceed twenty-eight percent (28%)
of the total wage credits of such individual with each such employer
with which wage credits were established during such individual's base
period. Benefits paid under provisions of IC 22-4-22-3 in excess of the
amount that the claimant would have been monetarily eligible for under
other provisions of this article shall be paid from the fund and not
charged to the experience account of any employer. This exception
shall not apply to those employers electing to make payments in lieu of
contributions who shall be charged for the full amount of regular
benefit payments and the part of benefits not reimbursed by the federal
government under the Federal-State Extended Unemployment
Compensation Act of 1970 that are attributable to service in their
employ. Irrespective of the twenty-eight percent (28%) maximum
limitation provided for in this section, the part of benefits not
reimbursed by the federal government under the Federal-State
Extended Unemployment Compensation Act of 1970 paid to an eligible
individual based on service with a governmental entity of this state or
its political subdivisions shall be charged to the experience or
reimbursable accounts of the employers, and the part of benefits not
reimbursed by the federal government under the Federal-State
Extended Unemployment Compensation Act of 1970 paid to an eligible
individual shall be charged to the experience or reimbursable accounts
of the individual's employers in the individual's base period, other than
governmental entities of this state or its political subdivisions, in the
same proportion and sequence as are provided in this section for
regular benefits paid. Additional benefits paid under IC 22-4-12-4(c)
and benefits paid under IC 22-4-15-1(c)(8) shall:
(1) be paid from the fund; and
(2) not be charged to the experience account or the reimbursable
account of any employer.
(b) If the aggregate of wages paid to an individual by two (2) or
more employers during the same calendar quarter exceeds the
maximum wage credits (as defined in IC 22-4-4-3) then the experience
or reimbursable account of each such employer shall be charged in the
ratio which the amount of wage credits from such employer bears to the
total amount of wage credits during the base period.
(c) When wage records show that an individual has been employed
by two (2) or more employers during the same calendar quarter of the
base period but do not indicate both that such employment was
consecutive and the order of sequence thereof, then and in such cases
it shall be deemed that the employer with whom the individual
established a plurality of wage credits in such calendar quarter is the
most recent employer in such quarter and its experience or
reimbursable account shall be first charged with benefits paid to such
individual. The experience or reimbursable account of the employer
with whom the next highest amount of wage credits were established
shall be charged secondly and the experience or reimbursable accounts
of other employers during such quarters, if any, shall likewise be
charged in order according to plurality of wage credits established by
such individual.
(d) Except as provided in subsection (f) or section 1.5 of this
chapter, if an individual:
(1) voluntarily leaves an employer without good cause in
connection with the work; or
(2) is discharged from an employer for just cause;
wage credits earned with the employer from whom the employee has
separated under these conditions shall be used to compute the
claimant's eligibility for benefits, but charges based on such wage
credits shall be paid from the fund and not charged to the experience
account of any employer. However, this exception shall not apply to
those employers who elect to make payments in lieu of contributions,
who shall be charged for all benefit payments which are attributable to
service in their employ.
(e) Any nonprofit organization which elects to make payments in
lieu of contributions into the unemployment compensation fund as
provided in this article is not liable to make the payments with respect
to the benefits paid to any individual whose base period wages include
wages for previously uncovered services as defined in IC 22-4-4-4, nor
is the experience account of any other employer liable for charges for
benefits paid the individual to the extent that the unemployment
compensation fund is reimbursed for these benefits pursuant to Section
121 of P.L.94-566. Payments which otherwise would have been
chargeable to the reimbursable or contributing employers shall be
charged to the fund.
(f) If an individual:
(1) earns wages during the individual's base period through
employment with two (2) or more employers concurrently;
(2) is separated from work by one (1) of the employers for reasons
that would not result in disqualification under IC 22-4-15-1; and
(3) continues to work for one (1) or more of the other employers
after the end of the base period and continues to work during the
applicable benefit year on substantially the same basis as during
the base period;
wage credits earned with the base period employers shall be used to
compute the claimant's eligibility for benefits, but charges based on the
wage credits from the employer who continues to employ the individual
shall be charged to the experience or reimbursable account of the
separating employer.
(g) Subsection (f) does not affect the eligibility of a claimant who
otherwise qualifies for benefits nor the computation of benefits.
(h) Unemployment benefits paid shall not be charged to the
experience account of a base period employer when the claimant's
unemployment from the employer was a direct result of the
condemnation of property by a municipal corporation (as defined in IC 36-1-2-10), the state, or the federal government, a fire, a flood, or an
act of nature, when at least fifty percent (50%) of the employer's
employees, including the claimant, became unemployed as a result.
This exception does not apply when the unemployment was an
intentional result of the employer or a person acting on behalf of the
employer.
Formerly: Acts 1947, c.208, s.1101; Acts 1965, c.190, s.4; Acts
1967, c.310, s.13; Acts 1971, P.L.355, SEC.23; Acts 1973, P.L.239,
SEC.3. As amended by Acts 1976, P.L.114, SEC.2; Acts 1977,
P.L.262, SEC.18; P.L.227-1983, SEC.4; P.L.80-1990, SEC.10;
P.L.172-1991, SEC.1; P.L.202-1993, SEC.3; P.L.290-2001, SEC.2;
P.L.189-2003, SEC.1; P.L.175-2009, SEC.11; P.L.154-2013,
SEC.1.