1.Authorized.
Payroll premiums must be paid in order to finance the payment of family leave benefits and medical leave benefits under this subchapter and administration of the program.
2.Employer to remit employer contribution reports and premiums.
Beginning January 1, 2025, for each employee, an employer shall remit employer contribution reports and premiums in the form and manner determined by the administrator. Employer contribution reports and premiums must be remitted quarterly.
3.Premium amount.
The following provisions govern the premium amount.
4.Self-employed individuals.
The following provisions govern self-employed individuals.
5.Employers.
The following provisions govern employers.
6.Limit on wages to determine premiums.
Premiums are required up to the contribution and be
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1.
Authorized.
Payroll premiums must be paid in order to finance the payment of family leave benefits and medical leave benefits under this subchapter and administration of the program.
2.
Employer to remit employer contribution reports and premiums.
Beginning January 1, 2025, for each employee, an employer shall remit employer contribution reports and premiums in the form and manner determined by the administrator. Employer contribution reports and premiums must be remitted quarterly.
3.
Premium amount.
The following provisions govern the premium amount.
4.
Self-employed individuals.
The following provisions govern self-employed individuals.
5.
Employers.
The following provisions govern employers.
6.
Limit on wages to determine premiums.
Premiums are required up to the contribution and benefit base limit established annually by the federal Social Security Administration for purposes of the federal Old-Age, Survivors, and Disability Insurance program limits pursuant to 42 United States Code, Section 430.
7.
Use.
The premiums collected under this subchapter must be used exclusively for the payment of family leave benefits and medical leave benefits and the costs of administration of the program.
8.
Approved private plan.
An employer with an approved private plan under section 850‑H is not required to remit premiums under this section to the fund.
9.
Failure or refusal to make premium contributions.
An employer that fails or refuses to make premium contributions as required in this section must be assessed 1.0% of its total annual payroll for each year it so failed to comply in addition to any amounts previously owed, or fraction thereof, in addition to the total amount of family leave benefits and medical leave benefits paid to covered individuals for whom it failed to make premium contributions. The rate of assessment imposed by this subsection must be adjusted annually consistent with subsection 3, paragraph B.
10.
Self-employed individual who elects coverage and fails or refuses to make premium contributions.
A self-employed individual who elects coverage under section 850‑G and who fails or refuses to make premium contributions for at least 2 quarters as required in this section may be disqualified from family leave benefits and medical leave benefits. The self-employed individual's disqualification terminates upon:
11.
Enforcement to collect delinquent premium contributions, penalties and assessments.
If an employer fails to make a payment in whole or in part of premium contributions, including penalties or assessments imposed, and the employer has exhausted all rights to an appeal, the department may enforce collection by:
12.
Liability of successor for delinquent premium contributions, penalties and assessments.
An individual or organization that acquires an employer's organization, trade or business or a substantial part of the assets of that organization, trade or business is liable to the department for any premium contributions, penalties and assessments unpaid by the employer in the amount owed. The individual's or organization's liability under this subsection may not exceed the reasonable value of the organization, trade or business or assets acquired. Upon written request, the department shall provide the successor individual or organization with information about the amount owed and other information as determined necessary.