§ 27-3-509 — Election of substitute payments by certain organizations authorized; filing and liability period; billing; posting of security; exceptions

Wyoming § 27-3-509

• Jurisdiction: Wyoming
• Title 27: Labor and Employment
• Ch. 3: UNEMPLOYMENT COMPENSATION
• Art. 5: EMPLOYER CONTRIBUTIONS

Text

(a) An organization or nonprofit organization defined by
W.S. 27-3-501(a)(v) and (vi) and subject to this act may instead
of paying contributions otherwise required by this article,
elect to pay an amount determined pursuant to subsection (c) of
this section. If an organization or nonprofit organization
elects payment liability at the time it is determined an
employer subject to this act, it shall file written notice of
its election with the department not later than thirty (30) days
following the date of determination. Liability for payments
shall be at least one (1) year from the date of determination
and shall continue until written notice is filed with the
department terminating its election. Notice shall be filed not
later than thirty (30) days before the beginning of the taxable
year for which the termination is effective. An organization or
nonprofit organization previously paying contributions under
this act may file written notice of election for payment
liability with the department not later than thirty (30) days
prior to the beginning of any taxable year. The election shall
not be changed for at least two (2) years from the effective
date.
(b) The department may for good cause extend the required
filing period for notice of election or termination and may
permit an election to be retroactive to January 1 of the year in
which the election is made. It shall notify an organization of
its determination of employer status, the effective date of an
election and a termination of election. Determinations are
subject to reconsideration, appeal and review in accordance with
W.S. 27-3-506.
(c) At the end of each calendar quarter or other period
determined by the department, the department shall bill each
nonprofit organization electing payment liability under this
section for an amount equal to the total amount of regular
benefits plus one-half (1/2) of the amount of extended benefits
paid during the quarter or other prescribed period attributable
to employment in the nonprofit organization. An organization
electing payment liability under this section shall be billed in
a similar manner for an amount equal to the total amount of
extended benefits attributable to employment by the organization
during the billing period. Payment shall be made not later than
thirty (30) days after the bill is mailed or delivered unless an
application for review and redetermination is filed. Payments
shall not be deducted from employee wages and if not paid when
due, the employer is subject to interest under this article. The
department shall notify each employer of transactions affecting
its account and its right to review pursuant to W.S. 27-3-506.
(d) The commission may by regulation require an employer
electing payments under this section to post surety bonds or
other securities.
(e) Noncharging provisions under W.S. 27-3-409(a) and
27-3-504(e) and the right to protest benefit charges under W.S.
27-3-506(c) do not apply to employers electing payments under
this section.
(f) Any employer failing to make required payments under
this section, including assessments of interest and penalties,
within ninety (90) days after receipt of a bill, shall not be
eligible for making payments under this section for the
following tax year unless full payment is received by the
department before the contribution rates for the next tax year
are computed under this act, subject to the following:
(i) Any employer losing the option to make payments
under this section because of late payments or nonpayment under
this subsection shall have the option reinstated if after one
(1) year, all contributions have been paid on a timely basis and
no contributions, payments instead of contributions for paid
benefits, penalties or interest remain outstanding;
(ii) Failure of the tribe or any tribal unit to make
payments required under this section including assessment of
interest and penalties, after exhaustion of all collection
efforts determined necessary by the department, shall exclude
services performed for the tribe from employment for purposes of
W.S. 27-3-105(a)(iii);
(iii) Upon termination or reinstatement of any tribe
or tribal unit under this section, the department shall notify
the United States internal revenue service and the United States
department of labor;
(iv) Notice of payment and reporting delinquency to
any Indian tribe or tribal unit under this subsection shall
include information that failure to make full payment within the
prescribed time:
(A) Imposes a tax liability upon the tribe under
the federal Unemployment Tax Act;
(B) Eliminates eligibility of the tribe for
election of payments under this section;
(C) May result in exclusion of the tribe as an
employer under this act as defined by W.S. 27-3-103(a)(x) and
the exclusion of services performed for the tribe from
employment covered under this act pursuant to paragraph (ii) of
this subsection.