Idaho Administrative Code › Title IDAPA 09 - Labor, Department of › Rule 09.01.35 - UNEMPLOYMENT INSURANCE TAX ADMINISTRATION RULES › Section 09.01.35.221 - TRANSFER OF EXPERIENCE RATING

Current through August 31, 2023
Upon request, employers shall be informed of the requirements
				for transferring an experience rating record. Notification shall be issued to
				interested parties when an experience rating record transfer request is made.
				Ref. Sections
				72-1351 and
				72-1351A, Idaho Code.
				(3-23-22)
01.
Mandatory Transfer
			 of Rate
. An experience rating record transfer shall be mandatory if
			 there is a transfer of trade or business and ownership or management or control
			 is substantially the same between the predecessor and successor. The parties in
			 interest shall be notified of such transfer of experience as determined from
			 the facts applicable to the case. The determination shall be in the form
			 required by IDAPA 09.01.01.027.01, and become final if no appeal is taken to an
			 appeals examiner pursuant to the Rules of Administrative Procedure of the
			 Department of Labor. (3-23-22)
02.
Partial Experience Rate Transfers
. The following method is used to
			 compute the pro-rata share of the experience rate account that is to be
			 transferred from the predecessor to a successor. The pro-rata share is
			 determined by dividing the gross payroll associated with the portion of the
			 business acquired by the total gross payroll for the entire business operations
			 for the same time period. The time period upon which this computation is based
			 is the four (4) most recently completed quarters as reported by the predecessor
			 prior to the date of acquisition or change in entity. (3-23-22)
03.
Continued Predecessor Employment
			 for Liquidation
. When a total transfer of experience rating record has
			 been completed and it is found that the predecessor employer continues to have
			 employment in connection with the liquidation of his business, such employer
			 shall continue to pay contributions at the assigned rate for the period of
			 liquidation but not to extend beyond the balance of the rate year. Ref. Section
			 72-1351, Idaho Code.
			 (3-23-22)
04.
Management or
			 Ownership or Control Substantially the Same
. For the purposes of
			 Subsection
			 72-1351A, Idaho Code, in
			 determining whether the ownership or management or control of a successor is
			 substantially the same as the ownership or management or control of the
			 predecessor factors to be considered include, but are not limited to, the
			 extent of policy making authority, the involvement in daily management of
			 operations, the supervision over the workforce, the percentage of ownership of
			 shares or assets, and the involvement on boards of directors or other
			 controlling bodies. (3-23-22)
05.
Wage Paid by Predecessor
. The successor employer may use wages
			 paid by the predecessor employer to arrive at the wage base for purposes of
			 calculating taxable wages only when the experience rate of a predecessor
			 employer has been transferred to a successor employer. Ref. Sections
			 72-1349(1),
			 72-1351(5), and
			 72-1350(8), Idaho
			 Code. (3-23-22)