Wyo. Code R. 053-0018-9
Unemployment Insurance
Effective Date: 04/25/2014 to Current Rule Type: Current Rules & Regulations Reference Number: 053.0018.9.04252014
Section 1. Contributions Payment on Termination. Payment of contributions shall be made as hereinafter prescribed, but the Division, by special order, may require the contributions due from any employer who leases, sells, or otherwise terminates his business to be paid ten days after such termination; provided, however, that in such event, interest shall be due and payable upon such contributions only from the last of the month following the close of the calendar quarter in which the business was terminated.
Section 2. Contributions Payable Quarterly.
(a) Contributions shall be payable for each quarter with respect to wages payable for employment in all pay periods ending within such calendar quarter period.
(b) An employer may maintain its accounts so that wages are reported in the calendar quarter in which they were paid, rather than when they were earned. If such reporting adversely affects a claimant's benefit rights, the employer may be required to furnish a revised report giving quarterly wages on a payable basis, as provided by Section 2(a) of this rule.
Section 3. When Contributions and Reports Due. Contributions and completed report forms are due on, and shall be paid on or before the last day of the month following the close of the applicable quarter. The Division may require any employer to pay taxes on a monthly basis for good cause. Such payments shall be due on the 15th day of the following month.
Section 4. Initial Contributions Payment Due Date. The first contributions payment of any employing unit which becomes an employer at any time during a calendar year is due on, and shall be paid on or before, the last day of the month next following the close of the quarter in which such employing unit satisfies the conditions for becoming an employer, and shall include contributions which have accrued for the entire period beginning January 1, up to and including the calendar quarter in which the employing unit satisfies the conditions for becoming an employer; except that:
The first contribution payment of any employing unit which elects, with the written approval of such election by the Division, to become an employer, shall become due on, and shall be paid on or before the last day of the month next following the close of the calendar quarter in which the conditions of becoming an employer by election are satisfied, and shall include contributions with respect to all wages payable for employment occurring on or after the date stated in such approval (as of which such employing unit becomes an employer), up to and including the calendar quarter in which the conditions of becoming an employer by election are satisfied.
Section 5. Bonuses. Bonuses shall, for contribution and benefit paying purposes, be deemed wages on the date on which they are paid.
Section 6. Extension of Time. Upon written request of any employer filed with the Division, the Division, for good cause shown, may grant, in writing, an extension of time for the payment of contributions. If an employer who has been granted an extension fails to pay their contribution on or before the termination of the period of such extension, interest shall be payable from the original due date as if no extension had been granted.
Section 7. Reports When No Contributions Have Accrued. Every employer subject to the Wyoming Employment Security Law is required to submit the regular quarterly contribution reports even though no contributions have accrued with respect to a particular quarter. Employers shall file reports for such period and shall continue to file such reports until the Division has approved an application to discontinue filing reports.
Section 8. Incremental Bonding Payments. Pursuant to W.S. 27-3-516, incremental bond payments may be required of any employing unit engaged in employment under a project meeting the criteria of coverage specified in that statute.
(a) Notwithstanding the foregoing criteria, the Division may elect not to require incremental bond payments from non-delinquent and properly qualified Wyoming-based employers who are eligible for a computed rate under W.S. 27-3-503(c), who have less than eight employees, or whose work force will not increase by more than ten percent (10%) as a result of participating in the project.
(b) Any incremental bond or tax payments due the Division under W.S. 27-3-516 shall be paid by the general or prime contractor. Any refund of payments so collected shall be paid to the general or prime contractor. However, all employing units participating in a project specified under W.S. 27-3-516 shall file all reports otherwise required of them.
(c) Payments on the amount due from the general or prime contractor shall be remitted to the Division within one year from the project start date. Payments shall be made in no more than four quarterly installments of equal amounts.
Section 9. Delinquent Employer's Bond. When the Division requires a habitually delinquent employer to post a bond pursuant to W.S. 27-3-510(d), the amount of the bond shall be equal to the greatest amount of taxes owed by that employer in any one of the last three years. This bond is the property of the Division, and cannot be used for any purpose except the payment of debts due to the Division.
(a) When an employer makes a payment, in conjunction with the quarterly joint Unemployment and Workers' Compensation reporting form, it shall be distributed as follows:
(i) If the full amount of taxes is remitted, the Unemployment Compensation Program and Workers' Compensation Program shall each be allocated the appropriate amount;
(ii) If less than the full amount of taxes is remitted, the payment shall be allocated as indicated on the report summary form;
(iii) If less than the full amount of taxes is remitted and distribution is not indicated on the report summary form, the payment shall be allocated between the Unemployment Compensation Program and Workers' Compensation Program, pro rata, based on the amount owed.
(b) The Division shall apply payments to taxes, starting with the most recent taxes due, then to fees and costs, then to interest owed by the employer unless:
(i) The employer orders in writing at the time of the payment that the payment be applied to a particular portion of the debt, or
(ii) The Division staff has agreed in writing to apply the payment to a particular portion of the employer's debt, or
(iii) The bankruptcy laws and/or reorganization plans require the payment to be applied to a particular portion of the debt.
Section 11. Fees. When the Division files a lien on the assets of a delinquent employer, the attendant filing fee shall be charged to the employer when the lien is filed. When the Division must subpoena employer records to obtain information to determine liability or contributions due the Division, the cost of the subpoena will be charged to the employer. When an employer's check, draft or other form of payment is returned by the bank, a $10 surcharge shall be charged to the employer. Upon collection, these charges and/or fees shall be deposited in the Division's administrative account.