§ 27-3-503 — Payment; base rate; failure to pay; rate variations; benefit ratio; new employer rate; special reserve rate

(a) Employment wage contributions imposed under this
section are payable by employers subject to this act.
Contributions shall be paid to the department for the fund in
accordance with regulations of the commission and shall not be
deducted from employee wages.
(b) Except as otherwise provided by law, the base rate of
contributions assigned to any employer is eight and one-half
percent (8.5%) for 1988 and each calendar year thereafter
subject to rate variations under subsections (d) and (f) of this
section in addition to the adjustment factors computed under
W.S. 27-3-505. Except as hereafter provided, a contributing
employer failing to pay all contributions, interest and
penalties or to submit all quarterly contribution reports due on
his account or any account assumed under W.S. 27-3-507 on or
before September 30 preceding the effective date of his assigned
rate shall be assigned a delinquent rate which shall include a
two percent (2%) tax rate increase in his base rate and shall
also include in addition thereto the adjustment factors for the
next calendar year beginning January 1. The delinquent rate
shall not exceed the maximum assignable rate. The delinquent
rate shall continue to be assigned through and including the
calendar quarter in which the delinquent employer satisfies his
delinquent account by paying all contributions, interest and
penalties due and submitting all contribution reports due. Upon
satisfaction of the delinquent account, the contributing
employer shall be assigned the contribution rate otherwise
applicable under this article beginning the next full calendar
quarter. Provided however, that a delinquent employer shall pay
an assigned delinquent rate for at least the first quarter even
if the account is satisfied before January 1 of the new calendar
year.
(c) Upon reviewing the account of a delinquent employer,
the department may eliminate or reduce contributions payable due
to the two percent (2%) delinquency tax rate increase imposed
under subsection (b) of this section either upon a showing of
good cause, or a finding that:
(i) The delinquency is less than one thousand dollars
($1,000.00);
(ii) After notice of the changed rate, the employer
protested his delinquency tax rate in writing to the department
pursuant to W.S. 27-3-506(b);
(iii) All delinquent amounts are paid by December 31
preceding the calendar year for which the delinquent rate has
been assigned; and
(iv) All delinquent wage records are submitted.
(d) Rate variations from the base rate of contributions
based upon the employer's benefit ratio shall be assigned to
eligible employers each calendar year.
(e) Benefit ratios shall be computed for those employers
whose accounts have been chargeable for benefits throughout the
employer's experience period. An employer's benefit ratio shall
be the contribution rate provided his rate is not more than
eight and one-half percent (8.5%) in addition to the adjustment
factors computed under W.S. 27-3-505. Benefit ratios shall be
computed to the fourth decimal on the basis of the experience
period preceding the calculation date of the rate.
(f) Any new employer not previously subject to this act or
having no established experience period shall pay contributions
at a rate equal to the average rate of contributions paid by his
major industrial classification for the calendar year preceding
the year in which he first employed workers in this state in
addition to the adjustment factors computed under W.S. 27-3-505.
In no case, however, will any new employer be assigned a rate of
less than one percent (1%), plus the adjustment factors computed
under W.S. 27-3-505. This rate shall be adjusted annually and
the rate shall remain in effect until the employer has
established an experience period in accordance with this
article. The commission shall by rule and regulation develop the
major industrial classifications for the state and the
department shall annually determine the contribution rate for
each classification based upon contributions paid during the
preceding calendar year.
(g) Repealed by Laws 2003, Ch. 123, § 3.
(h) Any employer subject to this act solely due to having
met the liability requirements under W.S. 27-3-105(a)(ii),
27-3-107(c) or (g) for the first time during the preceding
calendar year shall be exempt from the delinquent rate
provisions in subsection (b) of this section for the subsequent
year, provided the employer has submitted all reports and
contributions by April 30 of the subsequent year.
(j) Notwithstanding subsection (b) of this section, upon
full satisfaction of an employer's delinquent account and at the
written request of the employer, the department may, for good
cause shown, reduce or eliminate the additional amounts payable
as a result of the two percent (2%) delinquency rate.