1. (1) An agricultural employer's account may be inactivated the last day of a calendar year in which the employer;

   1. (a) pays less than $20,000 in wages in each quarter of that year, and
   2. (b) employs less than ten workers for some portion of a day in each of 20 different calendar weeks.
2. (2) A domestic employer's account may be inactivated the last day of a calendar year in which the employer pays less than $1000 in wages in each quarter of that year.
3. (3) The account of a nonprofit organization defined in the 26 U.S.C.3306(c)(8) may be inactivated the last day of a calendar year in which the employer employs less than four workers for some portion of a day in each of 20 different calendar weeks.
4. (4) Coverage will automatically be inactivated if the employing unit has paid no wages in the preceding calendar year.
5. (5) If within four fiscal years after coverage is inactivated, an employer becomes subject to the Act again, the employer's account may be reopened.

KEY: unemployment compensation, coverage

Date of Last Change: July 1, 2007

Notice of Continuation: June 17, 2024

Authorizing, and Implemented or Interpreted Law: 35A-4-310