Opinion ID: 1768010
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Heading: historical and legal background

Text: For a number of years this state has had a Mississippi Employment Security Law to promote employment security in job placement and to provide through the accumulation of reserves for the payment of compensation to unemployed individuals. Miss. Code Ann. § 71-5-1 (1972). The public policy of this state has been to require employers, with certain exceptions, to pay a certain amount of each employee's wages to the Employment Security Administration fund of the state treasury. Miss. Code Ann. §§ 71-5-3, 71-5-111 (1972). This law and the programs thereunder have been administered by the Mississippi Employment Security Commission. Miss. Code Ann. § 71-5-101 et seq. (1972). Under formulas and rates set by law, employers have paid a certain percentage of each employee's wages to the fund. Unemployment benefit records are kept on all employees, and provision is also made whereby employers who have a low experience-rating record will be charged modified rates. Thus, employers periodically will have their required contributions modified based upon the unemployment benefits which have been paid during a previous set period of time, or base period. Miss. Code Ann. §§ 71-5-351 to -355 (Supp. 1981). In determining the modified rates to an employer, § 71-5-355(2)(b)(ii) provides that benefits paid to an eligible individual shall be charged against the experience-rating record during the base period, but benefits will not be charged to the employer's experience-rating record if the commission finds that the individual: 1. Voluntarily left the employ of such employer without good cause attributable to the employer, 2. Was discharged by such employer for misconduct connected with his work, 3. Refused an offer of suitable work by such employer without good cause, and the commission further finds that such benefits are based on wages for employment for such employer prior to such voluntary leaving, discharge or refusal of suitable work, as the case may be, or 4. Had base period wages which included wages for previously uncovered services as defined in section 71-5-511(e) to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to section 121 of P.L. 94-566, ... In 1977, the Mississippi Employment Security Law was expanded to include political subdivisions of this state as employers. 1977 Laws ch. 497 (codified at Miss. Code Ann. § 71-5-359 (Supp. 1981)). As a result, they joined nonprofit organizations and state boards and instrumentalities. See Miss. Code Ann. §§ 71-5-357 (prior to amendment, 1971 Laws ch. 519), 71-5-359 (Supp. 1981). These organizations as employers were not required to make contributions, however, but were afforded the option to reimburse the state unemployment fund for benefits paid to unemployed workers attributable to service in that respective organization. Miss. Code Ann. § 71-5-359 (Supp. 1981). Hence, those electing this option are termed reimbursing employers, rather than contributing employers. In carrying out the purpose of the Mississippi Employment Security Law, this state is not completely autonomous. The United States Government has an impact upon its existence and administration. See 26 U.S.C.A. §§ 3301-3311, the Federal Unemployment Tax Act, and in particular, §§ 3304-3305, 3309. Within the parameters and guidelines of this Federal Act and regulations thereunder, however, our state law controls. In order for any unemployed worker to be entitled to unemployment benefits there are certain requirements. A base period is first considered. Fifteen months, or five quarter years, are counted. The base period is the first four calendar quarters of a completed five calendar quarters, computed as of the first day of the week when a claimant filed for benefits. Miss. Code Ann. § 71-5-11 (Supp. 1981). See Appendix for illustration. Eligibility for benefits requires the claimant to have earned wages in insured work equal to 36 times his weekly benefit amount, and he must have been paid wages in insured work during at least two of the quarters in his base period. Miss. Code Ann. § 71-5-511 (Supp. 1981). The claimant is entitled to be paid a weekly benefit of 1/26th of the total wages he was paid in the highest quarter of his base period, provided he was paid at least $160 in such quarter. Further, the claimant must receive at least $10 in weekly benefits, and cannot be paid more than $90 a week. Miss. Code Ann. § 71-5-503 (Supp. 1981). He can receive no more than 26 unemployment benefit payments over a benefit year, defined in Miss. Code Ann. § 71-5-11 C., supra. Miss. Code Ann. § 71-5-513 (Supp. 1981) provides for circumstances which will disqualify an otherwise eligible unemployed claimant. Subparagraph A. (1) of this section provides that if a worker voluntarily without good cause leaves a job, he cannot qualify for benefits until he has thereafter earned for personal services by an employer an amount equal to at least eight times his weekly benefit amount. Subparagraph A. (2) of this section provides that in the event the worker has been discharged for misconduct connected with his work, he may be disqualified, as prescribed by the commission, for not exceeding twelve weeks following such discharge.