Wyo. Code R. 053-0018-17
Effective Date: 04/25/2014 to Current
Rule Type: Current Rules & Regulations
Reference Number: 053.0018.17.04252014
Section 1. Authority. Pursuant to the provisions of 27-3-502 of the Wyoming Employment Security Law, either (A) two or more employing units (single or multiple), having elected the reimbursable method of financing benefit costs and who, as a result of a status determination, have been declared subject to the State unemployment insurance law and have not been subsequently inactivated or declared no longer subject as a result of a termination, or (B) two or more employers having elected the reimbursable method of financing benefit costs and who, as a result of a status determination, have been declared subject to the State unemployment insurance law and have not been subsequently inactivated or declared no longer subject as a result of a termination, shall hereinafter be referred to as an 'Employer Group' and may enter into an agreement with the Division to establish a 'Group Account'.
Section 2. Duration of Employer Group. An Employer Group may not be established for a period of less than two (2) calendar years.
Section 3. Employer Representative. Each employer within an Employer Group will designate a responsible individual and, in his absence, a delegate to submit quarterly informational reports and such other reports as may be required by the Division.
Section 4. Written Authorization. An employer electing to join an Employer Group must designate a person who will be given written authorization to represent the group and all members individually in matters relating to the Division and file the Written Authorization with the Division.
Section 5. Employer Account. Separate employer accounts will be assigned by the Division for each employer in an Employer Group for identification purposes.
Section 6. Employee. An individual performing services for an employer as defined in the Law, regardless of the nature of the services offered or the source of the funds for the payment of such services, federal or otherwise, is considered to be an employee of such employer.
Section 7. Successor of an Employer in an Employer Group. The successor who acquires the business of a member of an Employer Group and is an employer as defined in Section 1 of this rule, and by virtue of this definition would have been eligible for admission into the Employer Group without having become a successor, shall continue to be a member of the Employer Group until withdrawal is permitted or until such Employer Group is dissolved.
Section 8. New Employer Joining an Employer Group. A new employer may be added to a group account only at the beginning of a calendar year and only by making written application not later than thirty (30) days prior to the beginning of the calendar year for which the application is to be effective.
Section 9. Withdrawal from an Employer Group. A member may withdraw from a group account only at the end of a calendar year and only by making written application to do so not later than ninety (90) days prior to the effective date of the withdrawal, provided the group account will have been in existence for at least two calendar years as of the effective date of withdrawal.
Section 10. Dissolution of an Employer Group. The dissolution of an Employer Group can only be effected by such an Employer Group up making written application for the dissolution of the group on or prior to October 1 for the dissolution to be effective on December 31 of that same calendar year, provided that the Employer Group has been in existence at least two calendar years before the effective date of the dissolution of the Employer Group.
Section 11. Conversion of an Employer Following His Withdrawal From or the Dissolution of the Employer Group.
(a) A member of an Employer Group who has been authorized to withdraw from such an Employer Group, or upon notification that the Employer Group has been authorized to be dissolved, may continue on a reimbursable election or may elect to become a tax based employer beginning January 1 of the year succeeding the effective date of withdrawal or dissolution provided that the employer makes written application with the Division at least thirty (30) days prior to the effective date of the employer's withdrawal or the dissolution of the Employer Group, whichever may be the case. The election to become a tax based employer as of January 1 of the calendar year succeeding the withdrawal from or the dissolution of the Employer Group on December 31 of the prior year, must remain in effect for at least two (2) calendar years.
(b) Such an employer who, by election, changes from the reimbursable method to a tax base method of financing benefit costs, must reimburse the Wyoming Unemployment Compensation Fund for his proportionate share of benefits paid to his former employees who are in a claim status and the base period earnings of such claimants which were earned during the period that the employer was reporting under the reimbursable method of financing benefit costs as a member of an Employer Group. Such an employer, in addition to making payment of any reimbursable amount which might be due to the Division, is required to file contribution reports quarterly as a tax base employer.
(a) Each member of an Employer Group formed by employers as defined under (A) in Section 1 of this rule shall be liable individually or collectively for past due payments owing to the Division by any member of the group.
(b) A governmental entity which apportions and allocates funds for budgetary purposes to one or more members of an Employer Group as defined under (B) in Section 1 of this rule, upon notification of past due payment or payments owing to the Division by such member or members, shall be ultimately responsible for such payments should the individual member or members fail to make payments as due.
Section 13. Authority Over the Operation of Another Member. No provision in this rule shall be construed as giving any member of an Employer Group any authority over the operation of another member with respect to the administration of the Employer Group account.