reglab/statecodes huggingface dataset:
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 14 - ADMINISTRATION AND ENFORCEMENT › Section R6-3-1403 - Disclosure of Information and Confidentiality

Current through Register Vol. 30, No. 28, July 12, 2024
A. Information obtained from employer reports
				and investigations of claims for unemployment insurance benefits is strictly
				confidential and shall not be published or disclosed to others except as
				permitted by authorized personnel within the strict limitations hereinafter
				stated:
1. To individual employers or their
				authorized agents if the information directly concerns their liability as an
				employer or their account with the Department or the information was initially
				obtained from the employer or the employer's predecessor;
2. To individual claimants or their
				authorized representatives if the information directly concerns their status as
				a claimant;
3. To public employees
				in the performance of their official duties, provided the information so
				disclosed and the source of such information is kept confidential and used only
				for authorized governmental purposes;
4. To an agent of the Department designated
				as such in writing for the purposes of accomplishing certain of the
				Department's functions, with the proviso the information so obtained or the
				source of such information is kept confidential and used only for the purpose
				for which the entity was designated as an agent of the Department;
5. To the general public when such
				information does not include information identifiable either directly or
				indirectly to individual claimants or employing units;
6. To an outside party after the party has
				obtained written authorization which has been provided directly to the
				Department from the employer or claimant permitting the Department to release
				certain specified information;
7.
				To authorized personnel of a requesting entity authorized to receive the
				information under a data-share agreement established with the Department in
				accord with the terms of such an agreement.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 14 - ADMINISTRATION AND ENFORCEMENT › Section R6-3-1404 - Date of Submission and Extension of Time for Payments, Appeals, Notices, Etc

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Except as otherwise provided by statute or by Department regulation, any
				payment, appeal, application, request, notice, objection, petition, report, or
				other information or document submitted to the Department shall be considered
				received by and filed with the Department:
1.
				If transmitted via the United States Postal Service or its successor, on the
				date it is mailed as shown by the postmark or, in the absence of a postmark the
				postage meter mark, of the envelope in which it is received; or if not
				postmarked or postage meter marked or if the mark is illegible, on the date
				entered on the document as the date of completion.
2. If transmitted by any means other than the
				United States Postal Service or its successor, on the date it is received by
				the Department.
3. Computation of
				time shall be made in accordance with and limited to subdivision (a) of Rule 6
				of the Rules of Civil Procedure.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 14 - ADMINISTRATION AND ENFORCEMENT › Section R6-3-1405 - Shared Work

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Shared Work Plans
1. Participation. The
				Department shall not permit an employee to participate concurrently in more
				than 1 shared work plan.
2.
				Amendment. Upon written request by the shared work employer, the Department
				shall:
a. Approve the transfer of an eligible
				employee from 1 approved plan to another approved plan; or
b. Amend the plan to include an eligible
				employee who was omitted from the approved plan.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 14 - ADMINISTRATION AND ENFORCEMENT › Section R6-3-1406 - Employer Elections to Cover Multi-state Workers

Current through Register Vol. 30, No. 28, July 12, 2024
A. Scope and definitions.
1. This rule governs the Department in its
				administrative cooperation with other states participating in the Interstate
				Reciprocal Coverage Arrangement ("the Arrangement").
2. In this rule:
a. "Agency" means a person or entity lawfully
				authorized to administer the unemployment compensation law of a state
				participating in the Arrangement.
b. "Services customarily performed" means
				services performed by an individual in more than 1 state, if the nature of the
				services gives reasonable assurance that they will continue to be performed in
				more than 1 state or if such services are required or expected to be performed
				in more than 1 state under the election.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 14 - ADMINISTRATION AND ENFORCEMENT › Section R6-3-1407 - Interested Party

Current through Register Vol. 30, No. 28, July 12, 2024
A. An
				interested party to a benefit or chargeability determination is:
1. A claimant whose right to benefits is
				affected;
2. A claimant's most
				recent employing unit or employer, or any base-period employer, if the
				employer:
a. Returns the Department's Notice
				to Employer, with a signed statement of facts providing information that may
				affect the claimant's eligibility for benefits, or information on the issue of
				separation from employment, within 10 business days of the date on the Notice
				to Employer the Department mails to the employer's address of record;
				or
b. Responds electronically to
				the Department's Notice to Employer within 10 business days of the date the
				Department transmits the Notice to the employer's electronic address on file,
				provided the response contains:
i. A statement
				of facts providing information that may affect the claimant's eligibility for
				benefits or information on the issue of separation from employment with the
				employer,
ii. The last date worked
				for this employer, and
iii. The
				name of the individual responsible for providing this information; or
c. Makes a bona fide offer of work
				to the claimant during a week for which the claimant files a claim for
				benefits, and sends the Department written notification of the offer within
				five business days of the date the employer makes the offer.
3. The claimant's most recent
				employing unit or employer, when the claimant is disqualified on the basis of
				the claimant's separation from employment with the employing unit or
				employer.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 14 - ADMINISTRATION AND ENFORCEMENT › Section R6-3-1408 - Seasonal Employment Status; Qualified Transient Lodging Employment

Current through Register Vol. 30, No. 28, July 12, 2024
A. As used in
				A.R.S. §
									23-793:
1. A "full-time equivalent" means the number
				of hours in the employing unit's normal work week the employing unit considers
				a full-time work week, or 40 hours, whichever is less.
2. "1-year period prior to such slowdown"
				means the 52 completed calendar weeks immediately preceding the start date of
				the anticipated slowdown period.
3.
				"Previous year" means the same as "1-year period prior to such
				slowdown."
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 15 - DECISIONS, HEARINGS, AND ORDERS › Section R6-3-1502 - Appeals Process, General

Current through Register Vol. 30, No. 28, July 12, 2024
A. The Board or a hearing officer in the
				Department's Office of Appeals may informally dispose of an appeal or petition
				without further appellate review on the merits:
1. By withdrawal, if the appellant withdraws
				the appeal in writing or on the record at any time before the decision is
				issued; or
2. By dismissal, if the
				appellant fails to file the appeal within the time permitted by the Employment
				Security Law or Department rules; or
3. By stipulation, if the parties agree on
				the record or in writing at any time before the decision is issued, subject to
				approval by the Appeals Tribunal; or
4. By default, if the appellant fails to
				appear or waives appearance at the scheduled hearing.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 15 - DECISIONS, HEARINGS, AND ORDERS › Section R6-3-1503 - Proceedings before an Appeal Tribunal

Current through Register Vol. 30, No. 28, July 12, 2024
AFiling an appeal. Any interested party to a
				determination of a Deputy may appeal to an Appeal Tribunal within the time
				limits listed in A.R.S. §
									23-773(B).
				The appellant may file the appeal personally, or by mail, fax, telephone, or
				Internet.
1 If the appellant files the appeal
				personally, by mail, or by fax the appellant or authorized agent shall sign the
				appeal and file through any public employment office in the United States or
				Canada, or directly with the Department of Economic Security.
2 If the appellant files the appeal by
				telephone, the appellant shall use the telephone number listed on the
				determination.
3 If the appellant
				files by Internet, the appellant shall use the Internet application maintained
				for that purpose on the Department's web site.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 15 - DECISIONS, HEARINGS, AND ORDERS › Section R6-3-1504 - Review of Appeal Tribunal Decisions

Current through Register Vol. 30, No. 28, July 12, 2024
A. Petition for review.
1. Any appeal will be entertained. An
				interested party to an Appeal Tribunal decision may petition for review of the
				decision. Petition for review may be based upon one or more of the following
				grounds:
a. Irregularity on part of presiding
				officer or other party to proceedings.
b. Abuse of discretion on part of hearing
				officer whereby petitioner was deprived of a fair hearing.
c. Newly discovered evidence which could not
				with reasonable diligence have been discovered and produced at time of original
				hearing.
d. There was error in
				admission or exclusion of evidence in Tribunal hearing.
e. There was error in law in Tribunal
				hearing.
f. Other good and
				sufficient grounds.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 15 - DECISIONS, HEARINGS, AND ORDERS › Section R6-3-1505 - Appeals Board Proceedings

Current through Register Vol. 30, No. 28, July 12, 2024
A. Acting Member. If a Board member is
				unable, for any reason, to participate in a case or cases, upon request of the
				Chairperson of the Appeals Board, the Director shall appoint an individual to
				act for the member.
B. Waiver of
				Bond on Filing of Appeals. When an appeal is taken against the Department to
				the Court of Appeals, the Board shall waive filing of the bond, as provided by
				Rule 10(a) of the Arizona Rules of Civil Appellate Procedure.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 15 - DECISIONS, HEARINGS, AND ORDERS › Section R6-3-1506 - Contribution Cases

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				This rule applies to petitions for review and appeals arising under A.R.S. §§
									23-724,
				23-732,
				23-733,
				and
				23-750.
B. Petition for hearing or review
1. Any interested party to a reconsidered
				determination or a denial of application for reconsidered determination or a
				petition for reassessment may petition the Appeals Board for review. The
				petition shall be in writing and shall be signed by the appellant or the
				authorized agent. The petition shall be filed within 15 calendar days after the
				mailing of the reconsidered determination or denial thereof involving 1 of the
				following issues:
a. Benefits paid and
				chargeable to the account (A.R.S. §
											23-732
				);
b. The rate of contributions
				(A.R.S. §
											23-732
				);
c. Transfer of experience rating
				account of a distinct and severable portion of an employing unit (A.R.S. §
											23-733
				);
d. Delinquency, deficiency, or
				jeopardy assessment (A.R.S. §§
											23-738,
				23-738.01,
				and
				23-739.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 15 - DECISIONS, HEARINGS, AND ORDERS › Section R6-3-1507 - Appeals from Labor Dispute Determinations

Current through Register Vol. 30, No. 28, July 12, 2024
A. This rule applies to appeals from
				determinations released under A.R.S. §
									23-673.
B. Filing of appeal. Any interested party to
				a determination of a deputy denying or awarding benefits under the provisions
				of A.R.S. §
									23-777
				for unemployment due to a labor dispute may file an appeal within 15 calendar
				days after the determination is mailed to the interested party. The appeal
				shall be in writing, signed by the appellant or the appellant's authorized
				agent, and may be filed personally or by mail through any public employment
				office in the United States or Canada or directly with the Department of
				Economic Security. Any appeal so filed is removed to the Appeals Board under
				the provisions of A.R.S. §
									23-673(B).
C. Disposition by the Appeals Board
1. Determination based on hearing. If the
				determination appealed from was based on a fair hearing, the Appeals Board may:
a. Make its decision based on the evidence
				previously submitted, or
b. Order
				the taking of additional evidence.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 16 - FUNDS › Section R6-3-1601 - Transfers and Warrants

Current through Register Vol. 30, No. 28, July 12, 2024
In conformity with sections
				  23-701,
				  23-702,
				  23-703
				  and
				  23-704
				  of the Employment Security Law of Arizona, transfers and refunds of funds from
				  the Unemployment Compensation Fund -- Clearing Account shall be made by warrant
				  issued by the Department only for the following purposes:
A. To transfer monies to the Secretary of the
				Treasury of the United States to the credit of the account of this state in the
				Unemployment Trust Fund.
B. To
				refund monies to employers for overpayments of contributions, interest and
				penalties collected.
C. To transfer
				penalties and interest collected from employers to the Special Administration
				Fund.
D. To transfer lien fees
				collected from employers to the Administration Fund.
E. To transfer monies erroneously deposited
				to the clearing account to the proper account or fund.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1701 - Identification of Workers Covered by Employment Security Law of Arizona

Current through Register Vol. 30, No. 28, July 12, 2024
A. An employer
				shall ascertain the Social Security account number of each worker in employment
				with the employer.
B. The employer
				shall report the worker's Social Security account number in making any report
				required by the Department in the administration of the Employment Security Law
				with respect to a worker.
C. If an
				employer has a worker engaged in employment who does not have a Social Security
				number, the employer shall ask the worker to show a receipt issued by an office
				of the Social Security Administration acknowledging that the worker has filed
				an application for an account number. The receipt shall be retained by the
				worker. In making any report required by the Department with respect to such a
				worker, the employer shall report the date of issue of the receipt, its
				termination date, the address of the issuing office, and the name and address
				of the worker exactly as shown in the receipt.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1702 - Maintenance and Inspection of Records

Current through Register Vol. 30, No. 28, July 12, 2024
A. Each employing unit, as defined in A.R.S.
				§
									23-614,
				including any employing unit which considers that it is not an employer subject
				to the Act or that services performed for it constitute exempt employment or do
				not constitute employment, shall establish and preserve true and accurate
				records of all disbursements made in cash, by check, or in any other medium.
				Such records shall contain the date of disbursement, the amount, or a clear
				identity of the form of remuneration if in any medium other than cash, the name
				of the payee and the purpose for the disbursement. Examples of records which
				shall be made available for audit, inspection or copying, as provided by
				subsections (C) and (E) of this regulation, include, but are not limited to,
				the following:
1. Check stubs and cancelled
				checks for all payments.
2. Cash
				receipts and disbursement records.
3. Payroll journal.
4. Purchase journal.
5. General journal.
6. General ledger.
7. Payroll tax reports for all federal and
				state agencies.
8. Individual
				earnings records.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1703 - Employer Reports

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				General. Each employing unit shall fully and clearly report to the Department
				any information required in a manner designated by the Department. Unless
				otherwise specified, the information shall be returned within 10 days after the
				date of mailing of a request required to be returned to the
				Department.
B. Quarterly
				Contribution and Wage Reports
1. Except as
				provided in paragraph (3) of this subsection, each employer as defined in
				A.R.S. §
										23-613 shall
				file with the Department a completed Contribution and Wage Report within the
				time prescribed in A.C.R.R.
				R6-3-1704.
				The information required shall include, but is not limited to:
a. Total number of employees each month of
				the quarter on all types of payrolls for the payroll period which includes the
				12th of each month in the quarter;
b. Total wages paid in the quarter;
c. Total wages paid in the quarter which are
				in excess of the first $7,000 paid to each employee within any calendar year
				which begins after December 31, 1982; and for quarters prior to January 1,
				1983, total wages paid in the quarter which are in excess of the first $6,000
				paid to each individual employee within the calendar year;
d. Total taxable wages paid in the
				quarter;
e. A listing of employees
				which includes each employee's name, social security number, and total gross
				wages paid that employee in the quarter.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1706 - Combining Included and Excluded Services

Current through Register Vol. 30, No. 28, July 12, 2024
Section
				  23-615 of
				  the Employment Security Law of Arizona provides that: "`Employment' means any
				  service of whatever nature performed by an employee for the person employing
				  him, . . ."
In conformity with this section, the Department of Economic
				  Security prescribes:
A. If 1/2 or more
				of the services performed during any period by an employee for the person
				employing him constitutes employment, all of the services of such employee for
				such period shall be deemed to be employment, but if more than 1/2 of the
				services performed during any such pay period by an employee for the person
				employing him does not constitute employment, then none of the services of such
				employee for such period shall be deemed to be employment.
B. As used in this regulation the term "pay
				period" means a period of not more than 31 consecutive days for which payment
				of remuneration is ordinarily made to the employee by the person employing
				him.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1708 - Employer Charges

Current through Register Vol. 30, No. 28, July 12, 2024
A. In
				conformity with A.R.S. §§
									23-727,
				23-773,
				and
				23-777,
				the Department of Economic Security prescribes:
B. When the Department establishes a benefit
				overpayment, the Department shall proportionately credit the amount of the
				overpayment to the experience rating accounts of the claimant's base-period
				employers, who are being charged as of the calendar quarter the overpayment is
				established.
C. When the Department
				transfers wage credits to another state for use in establishing a claim, the
				Department shall:
1. Not charge an experience
				rating account for any benefits paid when the transferred wage credits are
				insufficient to establish a claim in this state; or
2. Determine chargeability of the experience
				rating account as prescribed in A.R.S. §
										23-727(D)
				 when the wage credits are sufficient to
				establish a claim, except, if the account is charged, total charges shall not
				exceed the maximum amount payable by this state; or
3. Not relieve a reimbursement employer of
				payments in lieu of contributions, including charges exceeding the maximum
				amount payable by this state.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1709 - Part-time Employment - Employer Responsibilities

Current through Register Vol. 30, No. 28, July 12, 2024
A. As used in A.R.S. §
									23-727(E)
				 and A.A.C.
				R6-3-1708(E),
				the phrase "to the same extent," means:
1.
				When applied to an employee who is not paid by commissions, that the weekly
				wages earned in part-time employment during the weeks of a calendar quarter in
				which benefits are claimed are not less than 90% of the weekly wages earned in
				part-time employment during the last calendar quarter of the base period;
				and
2. When applied to an employee
				paid on a commission basis, that:
a. The
				employer-employee relationship has not terminated; and
b. The employment opportunity the employer
				has made available to the employee, during the calendar quarter in which the
				employee is claiming benefits, is no less than the opportunity made available
				during the last calendar quarter of the base period.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1710 - Notification and Review of Charges to Experience Rating Accounts

Current through Register Vol. 30, No. 28, July 12, 2024
Section
				  23-727
				  of the Employment Security Law of Arizona requires the Department to maintain
				  an account for each employer and to make appropriate charges and credits to the
				  account. Section
				  23-732
				  of the Employment Security Law of Arizona provides for annual notice to the
				  employer of his contribution rate, the procedure for review or redetermination,
				  and for quarterly notification of benefits charged.
In conformity with the above sections, the Department of
				  Economic Security prescribes:
A.
				Quarterly notification to an employer of benefits charged to his account shall
				be mailed to his last known address following the end of each calendar quarter.
				The notification shall set forth the name, social security account number, and
				the amount charged for each individual whose benefits are charged against the
				employer's account. The charges set forth in the notification shall become
				conclusive and binding upon the employer for all purposes unless within 15 days
				after notification was mailed to him the employer files an application for
				redetermination.
B. If written
				request for redetermination of the charging of benefits to an employer's
				account is filed and is timely, the Department shall grant such request if the
				notice of benefit charges:
1. Includes an
				error in the amount or in the identity of the claimant or the employer;
				or
2. Includes charges for any
				benefits which are not chargeable under the provisions of regulation
				R6-3-1708 and
				the Department failed to give any required notification to the employer of the
				claim filing, determination, or decision on which the charges are
				based.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1713 - Business Transfers

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				General
1. The manner in which an
				organization, trade or business is acquired or succeeded to is not
				determinative of successor status. A business may be acquired or succeeded to
				"in any manner" which includes, but is not limited to, acquisition by purchase,
				lease, repossession, bankruptcy proceedings, default, or through the transfer
				of a third party.
2. An
				"organization, trade or business" as used in A.R.S. §§
										23-613 and
				23-733(A)
				through (D) is acquired if the factors of an
				employer's organization, trade or business succeeded to are sufficient to
				constitute an entire existing operating business unit as distinguished from the
				acquisition of merely dry assets from which a new business may be built. The
				question of whether an organization, trade or business is acquired is
				determined from all the factors of the particular case. Among the factors to be
				considered are:
a. The place of
				business
b. The trade
				name
c. The staff of
				employees
d. The
				customers
e. The goodwill
f. The inventory
g. The accounts receivable/accounts
				payable
h. The tools and
				fixtures
i. Other assets.
3. For the purpose of determining
				successorship status under A.R.S. §§
										23-613(A)(3)
				 and
				23-733(A)
				or (B), an individual or employing unit who
				in any manner acquires or succeeds to all or a part of an organization, trade
				or business from an employer as defined in A.R.S. §
										23-613 shall
				be deemed the successor employer provided the organization, trade or business
				is continued. Continuation of the organization, trade or business shall be
				presumed if the normal business activity was not interrupted for more than 30
				days before or after the date of transfer. However, the interruption of
				business activity of a seasonal enterprise during its off season shall not be
				considered an interruption of normal business activity.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1715 - Computation of Adjusted Contribution Rates

Current through Register Vol. 30, No. 28, July 12, 2024
A. The fund means the Unemployment
				Compensation Trust Fund which shall include:
1. Funds which have been credited to the
				Trust Fund by the United States Treasury under the Employment Security
				Administrative Financing Act of 1954 (Reed Bill) on or before July 31 and which
				have not been appropriated by the Legislature.
2. The amount of contribution collections
				from experience rated employers consisting of all amounts deposited in the bank
				on or before July 31 for calendar quarters ending the preceding June
				30.
3. The amount of contribution
				collections from experience rated employers deposited in the bank after July 31
				which were received or postmarked on or before July 31 and which apply to
				calendar quarters ending the preceding June 30, but shall not include the
				amount of contribution credit balances (accounts payable) not refunded to the
				employer for calendar quarters ending the preceding June 30 or not used by the
				employer on or before July 31 for the payment of contributions, interest or
				penalty due.
4. The amount of
				payments in lieu of contributions consisting of all amounts deposited in the
				bank on or before August 31 for reimbursing benefits paid in calendar quarters
				ending the preceding June 30.
5.
				The amount of payments in lieu of contributions deposited in the bank after
				August 31 which were received or postmarked on or before August 31 and which
				apply to calendar quarters ending the preceding June 30, but shall not include
				the amount of contribution credit balances (accounts payable) not refunded to
				the employer for calendar quarters ending the preceding June 30 or not used by
				the employer on or before August 31 for the reimbursement of benefits paid,
				interest or penalty due.
6. The
				amount on deposit with the State Treasurer and/or the bank for payment of
				unemployment compensation benefits, for which benefit checks have not been
				issued on or before July 31.
7. The
				interest earned on monies in the fund during the twelve-month period
				immediately preceding the computation date and credited to the fund by the
				United States Treasury on or before October 31 following the computation
				date.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1716 - Voluntary Contributions

Current through Register Vol. 30, No. 28, July 12, 2024
Section
				  23-726
				  of the Employment Security Law of Arizona provides for an employer to make
				  voluntary payments in addition to required contributions, which are credited to
				  his account and included in the computation of the employer's experience
				  rate.
In conformity with this section, the Department of Economic
				  Security prescribes:
A. Separate
				accounting records of voluntary contributions shall be established for each
				employer making such contributions. Money so paid and credited may not be
				credited to the separate account of employer contributions required on wages
				paid. Voluntary contributions shall be in any amount desired by the employer
				and need not bear any relationship to wages paid. When such voluntary payments
				have been received by the Department and credited in the voluntary contribution
				account of the employer, they may not be returned to the employer and shall be
				deposited in the trust fund of the Department.
B. The Department shall supply on request of
				the employer, received before January 31 of any calendar year, information as
				to the effect of any voluntary contribution on the yearly contribution rate
				commencing January 1 of such calendar year. Any voluntary contribution received
				by the Department post marked on or before January 31 of any calendar year
				shall be used in computing the rate for that calendar year.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1717 - Special Provisions for Reimbursement Employers

Current through Register Vol. 30, No. 28, July 12, 2024
A. Reimbursement for benefits paid. The
				amount of benefits chargeable against or reimbursable from each base-period
				employer shall bear the same ratio to the total benefits paid to an individual
				as the base-period wages paid to the individual by the employer bear to the
				total amount of base-period wages paid to the individual by all his base-period
				employers. The provisions of sections
				23-727,
				23-773,
				and
				23-777
				which relieve an employer's account of charges for benefit payments do not
				apply to reimbursement employers. A reimbursement employer shall reimburse the
				Department for its proportionate share of all regular benefits and 1/2 of its
				proportionate share of all extended benefits paid which were based upon wages
				paid during the effective period of the employer's election to make payments in
				lieu of contributions; chargeable benefits paid based upon wages paid during a
				period when no such election is in effect shall be charged to the employer's
				experience rating account.
B.
				Acquisition of a business
1. When a regular
				employer acquires the entire business of a reimbursement employer, all benefits
				paid which were based upon wages paid after the date of acquisition shall be
				charged to the successor's experience rating account. Benefits paid which were
				based upon wages paid prior to the date of acquisition shall be reimbursed to
				the Department by the predecessor.
2. When a reimbursement employer acquires the
				entire business of a reimbursement employer, all benefits paid which were based
				upon wages paid after the date of acquisition shall be reimbursed to the
				Department by the successor. Benefits paid which were based upon wages paid
				prior to the date of acquisition shall be reimbursed to the Department by the
				predecessor.
3. When a
				reimbursement employer acquires the entire business of a regular employer, all
				benefits paid which were based upon wages paid after the date of acquisition
				shall be reimbursed to the Department by the successor. Benefits paid which
				were based upon wages paid prior to the date of acquisition shall be charged to
				the predecessor's experience rating account.
4. When an employing unit eligible for
				reimbursement option reorganizes or changes ownership other than in a manner as
				provided for in paragraph (1), (2) or (3) above, the option of the predecessor
				shall be binding upon the successor.
5. A successor employer shall be liable for
				any unpaid amounts due from a predecessor reimbursement employer when the total
				business is acquired in the same manner and to the same extent as a successor
				employer is liable for unpaid contributions, penalties, and interest of a
				predecessor.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1718 - Employer Refunds

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				When a contribution overpayment has been established within the statutory
				period provided by section
				23-742,
				the Department may credit the employing unit's account or, in its discretion,
				refund the overpayment provided the employing unit has no report delinquency or
				balance due on its account.
B. When
				an overpayment to a claimant has been established as provided in A.R.S. §
									23-742,
				and a reimbursing employer has made payment in lieu of contributions for the
				benefits overpaid, the Department shall give the employer credit against the
				employer's next quarterly statement of account of an amount not to exceed the
				amount recovered by the fund through offset or repayment. If the benefit
				overpayment was attributable to Department fault, mistake, or omission, the
				Department shall give the reimbursing employer a credit for the amount of the
				benefit overpayment, regardless of whether the overpayment has been repaid. The
				Department shall allow a reimbursing employer a refund of any credit balance
				remaining in the employer's account after the Department determines that there
				will be no further charges to the account.
C. The Department shall issue a warrant drawn
				on the Unemployment Compensation Fund -- Clearing Account for any employer
				refund.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1720 - Exempting Certain Direct Sellers and Income Tax Preparers

Current through Register Vol. 30, No. 28, July 12, 2024
A. Direct sellers.
				This subsection governs the determination of whether employment is exempt under
				A.R.S. §
									23-617(22).
1. "Consumer goods" means tangible personal
				property normally used for personal, family, or household purposes, including
				property meant to be attached to or installed in any real property, regardless
				of whether such tangible property is actually attached or installed. Consumer
				goods do not include such things as:
a.
				Services,
b. Intangible
				property,
c. Real property,
				or
d. Goods held for resale or
				investment purposes.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1721 - Liability Determinations; Review; Finality

Current through Register Vol. 30, No. 28, July 12, 2024
A. If an employer alleges a reconsider
				determination issued in accordance with subsection (F) of A.R.S. §
									23-724,
				or subsection (A) of A.R.S. §
									23-732,
				is defective and so specifies in writing within the appeal period specified by
				law, the Department shall review its reconsidered determination for
				completeness as required by A.R.S. §
									23-724(F),
				considering any alleged defects identified in writing by the employer within
				the appeal period.
B. Any defects
				found may be cured by issuing a corrected reconsidered determination and
				stating therein that all time periods applicable to the determination were
				suspended from the date of the original reconsidered determination to the date
				of the corrected reconsidered determination.
C. Any further defect alleged in the
				corrected reconsidered determination will be handled in the manner so specified
				in this regulation.
D. If the
				allegation of a defect in the reconsidered determination is not submitted
				within the period for appeal, an examination of the reconsidered determination
				reveals no defect of consequence, and the employer did not file a timely
				petition for hearing or review, the employer shall be notified in writing of
				the untimeliness of the allegation of defect, and that the reconsidered
				determination has become final. If, however, the employer had submitted timely
				petition for hearing or review, the employer shall be notified of the
				untimeliness of his allegation of defect, and that the matter is now with the
				appeals board for consideration of his petition for hearing or
				review.
E. If the allegation of
				defect in the reconsidered determination is not submitted within the period for
				the appeal, and upon examination of the reconsidered determination a defect of
				consequence is found to exist, a corrected reconsidered determination shall be
				issued which will include a statement that all time periods applicable to the
				determination were suspended from the date of the original reconsidered
				determination to the date of the corrected reconsidered
				determination.
F. If the allegation
				of defect in the reconsidered determination is submitted timely, but upon
				review defect is not found by the Department to exist, the employer shall be
				notified in writing that the reconsidered determination is considered adequate,
				and that the matter shall become final unless he notifies the Department in
				writing within 15 days that he wishes his timely allegation of defect to be
				considered a petition for hearing or review.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1722 - Casual Labor

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				"Casual labor" means service not in the course of the employing unit's trade or
				business performed by an employee in any calendar quarter in which:
1. Cash remuneration paid for such service is
				less than $50; and
2. The services
				are performed by an individual who is not regularly employed by the employing
				unit to perform such services.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1723 - Employee Defined

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				"Employee" means any individual who performs services for an employing unit,
				and who is subject to the direction, rule or control of the employing unit as
				to both the method of performing or executing the services and the result to be
				effected or accomplished. Whether an individual is an employee under this
				definition shall be determined by the preponderance of the evidence.
1. "Control" as used in A.R.S. §
										23-613.01,
				includes the right to control as well as control in fact.
2. "Method" is defined as the way, procedure
				or process for doing something; the means used in attaining a result as
				distinguished from the result itself.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1725 - Licensed Real Estate, Insurance, Security and Cemetery Salesmen

Current through Register Vol. 30, No. 28, July 12, 2024
A.R.S. §
									23-617
				  exempts from employment services performed by individuals as insurance, real
				  estate, security and cemetery salesmen, if compensated solely by way of
				  commission.
1. Special compensation
				plans or agreements such as the following are not commissions: Stabilized
				earning programs, training allowances, sales incentive plans, payment of living
				expenses, and advances in excess of commissions earned when repayment is not
				required. Any such payment(s) nullifies the exemption for the calendar year in
				which the special payment(s) is made. Payment of an individual's business
				expenses is not considered a special compensation plan.
2. Special compensation payments do not
				include payments excluded from the definition of wages as defined in A.R.S. §
				23-622(B).
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1726 - Tips As Wages

Current through Register Vol. 30, No. 28, July 12, 2024
A.
				Any tip, gratuity or service charge received by or for an employee in the
				course of employment from persons other than the employing unit shall be
				considered wages if:
1. The tip, gratuity, or
				service charge is received on or after January 1, 1986, and is reported by the
				employee in writing to the employing unit on or before the 10th day of the
				month following the month in which it is received; or
2. The employing unit has actual knowledge of
				tips, gratuities, or service charges not accounted for by the employee and
				either:
a. The tip, gratuity, or service
				charge is specified and collected by the employing unit; or
b. The tip, gratuity, or service charge is
				used by the employing unit on or after August 3, 1984, in order to conform to
				the minimum wage requirement of federal or state law.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 18 - BENEFITS › Section R6-3-1803 - Benefit Notice and Determination

Current through Register Vol. 30, No. 28, July 12, 2024
A. When the claimant files a claim to
				establish a benefit year, the Department shall prepare a statement showing the
				claimant's weekly benefit amount, total benefits, base-period wages, and
				benefit year. Prior to the expiration of the benefit year, the claimant may
				protest the statement if the claimant has reason to believe base-period wages
				are omitted or incorrect. Upon receipt of a protest, the Department shall
				investigate and revise the statement or issue a determination, as prescribed in
				A.R.S. §
									23-773,
				explaining why the original statement is correct.
B. As prescribed in A.R.S. §
									23-772,
				when an initial claim for benefits is filed, the Department shall promptly
				notify the claimant's most recent employing unit or employer of the claim
				filing. The notice shall contain the reason given by the claimant for
				separation from employment and shall advise the employer that the employer may
				protest payment to the claimant upon any statutory grounds, if such grounds
				exist, by returning the protest within 10 days after the date of the
				notice.
C. In administering A.R.S.
				§
									23-706(A),
				the Department shall issue a determination to a reimbursement employer on
				whether a benefit overpayment classified as administrative is a benefit
				overpayment caused by Department error.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 18 - BENEFITS › Section R6-3-1806 - Interstate Claimants

Current through Register Vol. 30, No. 28, July 12, 2024
Under A.R.S. §
									23-644,
				  the Department shall participate in the Interstate Benefit Payment Plan and
				  shall act as the agent for the other states and Canada who subscribe to the
				  Plan.
Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 18 - BENEFITS › Section R6-3-1808 - Payment on Account of Retirement

Current through Register Vol. 30, No. 28, July 12, 2024
A. Pension Defined. Pension, as used in
				A.R.S. §§
									23-791
				and
				23-624,
				does not include survivor's benefit payments or other periodic payment which
				bears no direct relationship to the level of prior remuneration or the length
				of past employment of the claimant.
B. Weekly Deduction.
1. The Department shall determine the amount
				of pension attributed to a week by dividing the pension recipient's monthly
				pension by 4.333 and rounding the result to the lowest dollar.
2. When the recipient contributed at least
				45% of the amount for the pension, the Department shall determine the
				deductible amount by multiplying the weekly pension by .45 and rounding the
				result to the lowest dollar.