35A-4-307 - Social costs -- Relief of charges. - Utah Statutes

35A-4-307. Social costs -- Relief of charges.
(1) Social costs shall consist of those benefit costs defined as follows:
(a) Benefit costs of an individual will not be charged to a base-period employer, but willbe considered social costs if the individual's separation from that employer occurred under any ofthe following circumstances:
(i) the individual was discharged by the employer or voluntarily quit employment withthe employer for disqualifying reasons, but subsequently requalified for benefits and actuallyreceived benefits;
(ii) the individual received benefits following a quit which was not attributable to theemployer;
(iii) the individual received benefits following a discharge for nonperformance due tomedical reasons; or
(iv) the individual received benefits while attending the first week of mandatoryapprenticeship training.
(b) Social costs are benefit costs which are or have been charged to employers who haveterminated coverage and are no longer liable for contributions, less the amount of contributionspaid by such employers during the same time period.
(c) The difference between the benefit charges of all employers whose benefit ratioexceeds the maximum overall contribution rate and the amount determined by multiplying thetaxable payroll of the same employers by the maximum overall contribution rate is a social cost.
(d) Benefit costs attributable to a concurrent base-period employer will not be charged tothat employer if the individual's customary hours of work for that employer have not beenreduced.
(e) Benefit costs incurred during the course of division-approved training which occursafter December 31, 1985, will not be charged to base-period employers.
(f) Benefit costs will not be charged to employers if such costs are attributable to:
(i) the state's share of extended benefits;
(ii) uncollectible benefit overpayments;
(iii) the proportion of benefit costs of combined wage claims that are chargeable to Utahemployers and are insufficient when separately considered for a monetary eligible claim underUtah law and which have been transferred to a paying state; and
(iv) benefit costs attributable to wages used in a previous benefit year that are availablefor a second benefit year under Subsection 35A-4-401(2) because of a change in method ofcomputing base-periods, overlapping base-periods, or for other reasons required by law.
(g) Any benefit costs that are not charged to an employer and not defined in thissubsection are also social costs.
(2) Subsection (1) applies only to contributing employers and not to employers that haveelected to finance the payment of benefits in accordance with Section 35A-4-309 or 35A-4-311.

Amended by Chapter 80, 1999 General Session