Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1712 - Joint, Multiple, and Combined Employer Experience Rating Accounts

Current through Register Vol. 30, No. 28, July 12, 2024
A. Joint experience
				rating accounts
1. Joint experience rating
				account means a combined experience rating account established for 2 or more
				employers owned or controlled directly or indirectly by the same
				interests.
2. Employers may request
				establishment of a joint experience rating account by sending the Department a
				written request before March 1 of the calendar year for which the joint
				experience rating account is sought. The request shall identify all employers
				to be included as members in the joint experience rating account and provide
				documentation that the members are owned or controlled directly or indirectly
				by the same interests.
3. The
				Department shall approve a request for a joint experience rating account when:
a. The request is received before March 1 of
				the calendar year for which the joint experience rating account is
				sought;
b. Each member identified
				in the request is owned or controlled directly or indirectly by the same
				interests; and
c. The experience
				rating account of each member has been chargeable with benefits throughout the
				12 consecutive calendar months ending on June 30 of the year preceding the
				calendar year for which the joint experience rating account is
				requested.
4. The
				average annual payroll for a joint experience rating account shall be the sum
				of the average annual payrolls of the members of such account.
5. A member of a joint experience rating
				account may withdraw from a joint account as of January 1 of any year after
				participating in the joint account for at least 2 calendar years. To withdraw,
				the member shall file a written request for withdrawal before March 1 of the
				calendar year for which the withdrawal is sought. Upon approval of the
				withdrawal:
a. The Department shall give the
				withdrawing member the member's portion of the joint experience rating account
				and a contribution rate computed on the member's separate experience,
				and
b. The Department shall give
				the remaining members a contribution rate computed on the experience of the
				remaining members.
6.
				The Department shall remove a member from a joint experience rating account
				when the Department determines that common ownership or control has ceased to
				exist between 2 or more members of a joint account:
a. The Department shall give the removed
				member, as of the date of the change of common ownership or control, a separate
				experience rating account and a contribution rate computed on the removed
				member's portion of the joint experience rating account;
b. The remaining members shall:
i. Retain the contribution rate of the joint
				experience rating account for the remainder of the calendar year in which the
				change occurred; and
ii. Receive a
				contribution rate for the following calendar year computed on the basis of the
				experience of the remaining members.