§ 577 — General account; subsidiary contribution

§ 577. General account; subsidiary contribution. 1. General\naccount. The general account within the fund shall be continued.\n (a) This account shall be credited with\n (1) all net earnings on moneys in the fund,\n (2) moneys credited to this state pursuant to section nine hundred\nthree of the federal social security act,\n (3) account balances of employers who have ceased to be liable for\ncontributions under this article and whose accounts are not subject to\ntransfer in accordance with provisions of section five hundred\neighty-one, subdivision four covering transfers of accounts,\n (4) the proceeds of subsidiary contributions,\n (5) all moneys improperly paid to claimants and recovered,\n (6) contributions which are paid into the fund more than sixty days\nafter the due date prescribed by regulation of the commissioner,\nexcepting only contributions paid after such sixty days but prior to\ndetermination and demand by the commissioner, and\n (7) benefits based on wages paid in another state and charged to an\nemployer's account as provided in subdivision five of section five\nhundred eighty-one.\n (8) monies pursuant to section five hundred eighty-one-b of this\ntitle.\n (9) monies pursuant to section five hundred ninety-four of this title.\n (b) This account shall be debited with\n (1) moneys used by the commissioner upon an appropriation duly made\nby the legislature for the administration of the unemployment insurance\nlaw as provided in section five hundred fifty, subdivision three,\n (2) refunds of subsidiary contributions,\n (3) the amounts of negative balances of employers' accounts, as\nprovided in section five hundred eighty-one, subdivision one, paragraph\n(e),\n (4) all moneys paid to claimants which should not have been charged\nor are not chargeable to any employer's account;\n (5) balances set up as provided in subdivision five of section five\nhundred eighty-one; and\n (6) all moneys paid to claimants by reason of the application of\nparagraph (a) of subdivision twelve of section five hundred ninety of\nthis article which are not reimbursed to the fund by the federal\ngovernment.\n 2. Subsidiary contributions. (i) Employers shall pay a subsidiary\ncontribution based on their rate as specified in the subsidiary\ncontribution schedule as applied to wages paid in the four calendar\nquarters immediately subsequent to the computation date. The rate of\neach employer's subsidiary contribution shall be the percentage shown in\nthe column headed by the general account balance as of the computation\ndate and on the same line designating the range of employer account\npercentages in which an individual employer's account is found. The\nsubsidiary rate for employers who have not been liable for contributions\nduring at least the five completed calendar quarters ending on the\ncomputation date shall be the highest percentage for those employers\nwith a positive employer's account percentage. Such subsidiary\ncontribution shall be paid in addition to any other amounts otherwise\npayable under this article, and shall be assessed and collected in the\nsame manner as the contributions prescribed by section five hundred\nseventy of this title. The proceeds of the subsidiary contribution shall\nbe deposited in the fund and credited to the general account.\n (ii) The terms "employer account percentage", "computation date" and\n"wages" shall have the meaning prescribed pursuant to article eighteen\nof this chapter.\n $0 $75 $150 $225 $300 $375 $450 $525 $600\n or or or or or or or or or\nEmploy- more more more more more more more more more\ner's but but but but but but but but but\nAccount Less less less less less less less less less less $650\nPercen- than than than than than than than than than than or\ntage $0 $75 $150 $225 $300 $375 $450 $525 $600 $650 more\n (Dollar amounts in Millions)\nLess\nthan\n+0.0% .925% .825% .725% .625% .525% .425% .325% .225% .125% .025% .000%\n0.0% or\nmore but\nless than\n5.5% .625% .625% .625% .525% .425% .325% .225% .125% .025% .000% .000%\n5.5% or\nmore but\nless than\n7.5% .625% .625% .525% .425% .325% .225% .125% .025% .000% .000% .000%\n7.5% or\nmore but\nless than\n9.0% .625% .525% .425% .325% .225% .125% .025% .000% .000% .000% .000%\n9.0% or\nmore .525% .425% .325% .225% .125% .025% .000% .000% .000% .000% .000%\n