- A. An employer shall have until the due date of each annual return to obtain the experience modification factor.
- B. The experience modification factor for a taxable year shall be the experience modification factor in effect on January 1 of the taxable year.
- C. An employer that fails to obtain the annual experience modification factor within the period established in A. shall be required to use an experience modification factor of 2.0 and a safety factor of 2.0 to calculate the total calculated premium.
KEY: taxation, self-insured employer
Date of Last Change: April 12, 2011
Notice of Continuation: November 9, 2021
Authorizing, and Implemented or Interpreted Law: 34A-2-202