MR. PRESIDENT:
The Senate Committee on Pensions and Labor, to which was referred House Bill No. 1962, has had the
same under consideration and begs leave to report the same back to the Senate with the recommendation
that said bill be AMENDED as follows:
individual's wage credits remaining uncharged at the expiration of his
benefit period. The maximum so charged against the account of any
employer shall not exceed twenty-eight percent (28%) of the total wage
credits of such individual with each such employer with which wage
credits were established during such individual's base period. Benefits
paid under provisions of
IC 22-4-22-3
in excess of the amount that the
claimant would have been monetarily eligible for under other
provisions of this article shall be paid from the fund and not charged to
the experience account of any employer; however, this exception shall
not apply to those employers electing to make payments in lieu of
contributions who shall be charged for all benefit payments which are
attributable to service in their employ. Irrespective of the twenty-eight
percent (28%) maximum limitation provided for in this section, any
extended benefits paid to an eligible individual based on service with
a governmental entity of this state or its political subdivisions shall be
charged to the experience or reimbursable accounts of the employers,
and fifty percent (50%) of any extended benefits paid to an eligible
individual shall be charged to the experience or reimbursable accounts
of his employers in his base period, other than governmental entities of
this state or its political subdivisions, in the same proportion and
sequence as are provided in this section for regular benefits paid.
Additional benefits paid under
IC 22-4-12-4
(c) shall:
(1) be paid from the fund; and
(2) not be charged to the experience account or the reimbursable
account of any employer.
(b) If the aggregate of wages paid to an individual by two (2) or
more employers during the same calendar quarter exceeds the
maximum wage credits (as defined in
IC 22-4-4-3
) then the experience
or reimbursable account of each such employer shall be charged in the
ratio which the amount of wage credits from such employer bears to the
total amount of wage credits during the base period.
(c) When wage records show that an individual has been employed
by two (2) or more employers during the same calendar quarter of the
base period but do not indicate both that such employment was
consecutive and the order of sequence thereof, then and in such cases
it shall be deemed that the employer with whom the individual
established a plurality of wage credits in such calendar quarter is the
most recent employer in such quarter and its experience or
reimbursable account shall be first charged with benefits paid to such
individual. The experience or reimbursable account of the employer
with whom the next highest amount of wage credits were established
shall be charged secondly and the experience or reimbursable accounts
of other employers during such quarters, if any, shall likewise be
charged in order according to plurality of wage credits established by
such individual.
(d) Except as provided in subsection (f), if an individual:
(1) voluntarily leaves an employer without good cause in
connection with the work; or
(2) is discharged from an employer for just cause;
wage credits earned with the employer from whom the employee has
separated under these conditions shall be used to compute the
claimant's eligibility for benefits, but charges based on such wage
credits shall be paid from the fund and not charged to the experience
account of any employer. However, this exception shall not apply to
those employers who elect to make payments in lieu of contributions,
who shall be charged for all benefit payments which are attributable to
service in their employ.
(e) Any nonprofit organization which elects to make payments in
lieu of contributions into the unemployment compensation fund as
provided in this article is not liable to make the payments with respect
to the benefits paid to any individual whose base period wages include
wages for previously uncovered services as defined in
IC 22-4-4-4
, nor
is the experience account of any other employer liable for charges for
benefits paid the individual to the extent that the unemployment
compensation fund is reimbursed for these benefits pursuant to Section
121 of P.L.94-566. Payments which otherwise would have been
chargeable to the reimbursable or contributing employers shall be
charged to the fund.
(f) If an individual:
(1) earns wages during his base period through employment with
two (2) or more employers concurrently;
(2) is laid off separated from work by one (1) of the employers
for reasons that would not result in disqualification under
IC 22-4-15-1
; and
(3) continues to work for one (1) or more of the other employers
after the end of the base period and continues to work during the
applicable benefit year on substantially the same basis as during
the base period;
wage credits earned with the base period employers shall be used to
compute the claimant's eligibility for benefits, but charges based on the
wage credits from the employer who continues to employ the individual
shall be charged to the experience or reimbursable account of the
separating employer. who laid the claimant off.
(g) Subsection (f) does not affect the eligibility of a claimant who
otherwise qualifies for benefits nor the computation of his benefits.
(h) Unemployment benefits paid shall not be charged to the
experience account of a base period employer when the claimant's
unemployment from the employer was a direct result of the
condemnation of property by a municipal corporation (as defined
in
IC 36-1-2-10
), the state, or the federal government, a fire, a
flood, or an act of nature, when at least fifty percent (50%) of the
employer's employees, including the claimant, became unemployed
as a result. This exception does not apply when the unemployment
was an intentional result of the employer or a person acting on
behalf of the employer.".
Delete page 2.
estimated in this manner on the basis of information ascertained
after the expiration of the notice period if the employer or other
interested party:
(1) makes an affirmative showing of all facts alleged as a
reasonable cause for the failure to timely file any payroll
report; and
(2) submits accurate and reliable payroll reports.".
Delete pages 5 through 9.
3121 of the Internal Revenue Code or the payroll reporting
agent of the employer, as described in IRS Rev. Proc. 70-6,
1970-1, C.B. 420.
(e) As used in this section, "labor organization" has the meaning set
forth in 42 U.S.C. 653A(a)(2)(B)(ii).
(f) The department shall maintain the Indiana directory of new hires
as required under 42 U.S.C. 653A.
(g) The directory under subsection (f) must contain information that
an employer must provide to the department for each newly hired
employee as follows:
(1) The information must be transmitted within twenty (20)
business days of the employee's date of hire.
(2) If an employer transmits reports under this section
magnetically or electronically, the information must be
transmitted in two (2) monthly transactions that are:
(A) not less than twelve (12) days apart; and
(B) not more than sixteen (16) days apart.
If mailed, the report is considered timely if it is postmarked on or
before the due date. If the report is transmitted by facsimile machine or
by using electronic or magnetic media, the report is considered timely
if it is received on or before the due date.
(h) The employer shall provide the information required under this
section on an employee's withholding allowance certificate (Internal
Revenue Service form W-4) or, at the employer's option, an equivalent
form. The report may be transmitted to the department by first class
mail, by facsimile machine, electronically, or magnetically. The report
must include at least the following:
(1) The name, address, and social security number of the
employee.
(2) The name, address, and federal tax identification number of
the employer.
(3) The date of hire of the employee.
(i) An employer that has employees in two (2) or more states and
that transmits reports under this section electronically or magnetically
may comply with this section by doing the following:
(1) Designating one (1) state to receive each report.
(2) Notifying the Secretary of the United States Department of
Health and Human Services which state will receive the reports.
(3) Transmitting the reports to the agency in the designated state
that is charged with receiving the reports.
(j) The department may impose a civil penalty of five hundred
dollars ($500) on an employer that fails to comply with this section if
the failure is a result of a conspiracy between the employer and the
employee to:
(1) not provide the required report; or
(2) provide a false or an incomplete report.
(k) The information received from an employer regarding newly
hired employees shall be:
(1) entered into the state's new hire directory within five (5)
business days of receipt; and
(2) forwarded to the national directory of new hires within three
(3) business days after entry into the state's new hire directory.
The state shall use quality control standards established by the
Administrators of the National Directory of New Hires.
(l) The information contained in the Indiana directory of new hires
is available only for use by the department and the office of the
secretary of family and social services for purposes required by 42
U.S.C. 653A, unless otherwise provided by law.
(m) The office of the secretary of family and social services shall
reimburse the department for any costs incurred in carrying out this
section.
(n) The office of the secretary of family and social services and the
department shall enter into a purchase of service agreement that
establishes procedures necessary to administer this section.
and when so amended that said bill do pass .
Committee Vote: Yeas 9, Nays 0.