§ 28-43-30. Reimbursement payments — Nonprofit organizations and governmental entities.
(a) At the end of each month, the director shall bill each nonprofit organization or group
of those organizations or governmental entity that has elected to make payment in
lieu of contributions, for an amount equal to the full amount of regular benefits,
plus the full amount of extended benefits paid during that month, less any federal
payments to the state under section 204 of the Federal-State Extended Unemployment
Compensation Act of 1970, that is attributable to service in the employ of that organization
or entity; provided, that for weeks of unemployment beginning on or after January
1, 1979, those governmental entities shall be responsible for reimbursing the employment
security fund for the full amount of extended benefits paid that is attributable to
service in the employ of those entities. Each nonprofit organization or group of those
organizations or governmental entity that has elected to make payment in lieu of contributions,
shall also be liable to reimburse the employment security fund for any benefits payments
made if the director establishes on or after October 1, 2013, that the payment was
made because the employer, or an agent of the employer, was at fault for failing to
respond timely or adequately to the request of the department for information relating
to the claim for unemployment benefits that was subsequently overpaid.
(b) The amount computed for the state shall be reported monthly to the general treasurer
and shall then be paid from the general fund of the state upon approval thereof in
accordance with the law in effect, except that to the extent that benefits are paid
by the state from special administrative funds, the payment by the state into the
employment security fund shall be made from special funds.
(c) The amount so computed for political subdivisions, instrumentalities, and all other
governmental entities shall be reported monthly to the financial authorities who shall
pay the required amount into the employment security fund in accordance with regulations
as prescribed.
(d) Payment of any bill rendered under subsection (a) of this section shall be made not
later than thirty (30) days after that bill was mailed to the last known address of
the nonprofit organization or governmental entity, or was otherwise delivered to it.
The bill rendered to an employer shall constitute the director's determination and
shall be binding upon the employer unless an appeal is duly filed in writing to the
board of review in accordance with the provisions of § 28-43-14, within fifteen (15) days of the mailing or other delivery.
(e) Payments made by any nonprofit organization or governmental entity 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.
(f) With respect to nonprofit organizations or groups of organizations and governmental
entities, past due payments of amounts in lieu of contributions shall be subject to
the same interest and penalties that apply to delinquent contributions under §§ 28-42-65 and 28-43-15.
(g) If any nonprofit organization or governmental entity is delinquent in making payments
in lieu of contributions as required under the provisions of this section, the director
may terminate that organization's or entity's election to make payments in lieu of
contributions as of the beginning of the next taxable year and that termination shall
be effective for that and the next taxable year.