Unemployment compensation-delinquent employers.

2017
STATE OF WYOMING
17LSO-0241
Introduced
1.2

HOUSE BILL

NO.

HB0085

Unemployment compensation-delinquent employers.

Sponsored by:
Representative(s) Barlow, Larsen and Sweeney and Senator(s) Von Flatern

A BILL

for

AN ACT relating to labor and employment; modifying the delinquency rate for unpaid employment wage contributions; allowing employers to enter into installment payment agreements with the department to repay delinquent contributions as specified; providing for the suspension of new penalties and interest when an employer complies with terms of a payment agreement; and providing for an effective date.

Be It Enacted by the Legislature of the State of Wyoming:

Section
1
.

W.S. 27
‑
3
‑
503(
b) and (j)
,
27
‑
3
‑
510(a)
and 27
‑
3
‑
511(f)
,

by creating a new subsection
(g) and
by
renumbering (g) as
(
h
)
are amended to read:

27
‑
3
‑
503
.

Payment; base rate; failure to pay; rate variations; benefit ratio; new employer rate; special reserve rate.

(b)

Except as otherwise provided by law, the base rate of contributions assigned to any employer is eight and one
‑
half percent (8.5%) for 1988 and each calendar year thereafter subject to rate variations under subsections (d) and (f) of this section in addition to the adjustment factors computed under W.S. 27
‑
3
‑
505. Except as hereafter provided, a contributing employer failing to pay all contributions, interest and penalties or to submit all quarterly contribution reports due on his account or any account assumed under W.S. 27
‑
3
‑
507 on or before September 30 preceding the effective date of his assigned rate shall be assigned a delinquent rate which shall include a
two percent (2%)

one percent (
1
%)
tax rate increase in his base rate and shall also include in addition thereto the
adjustment factors for the next calendar year beginning January 1. The delinquent rate shall not exceed the maximum assignable rate. The delinquent rate shall continue to be assigned through and including the calendar quarter in which the delinquent employer satisfies his delinquent account by paying all contributions, interest and penalties due and submitting all contribution reports due. Upon satisfaction of the delinquent account, the contributing employer shall be assigned the contribution rate otherwise applicable under this article beginning the next full calendar quarter.
Provided however, that a delinquent employer shall pay an assigned delinquent rate for at least the first quarter even if the account is satisfied before January 1 of the new calendar year.

(j)

Notwithstanding subsection (b) of this section, upon full satisfaction of an employer's delinquent account and at the written request of the employer, the department may, for good cause shown, reduce or eliminate the additional amounts payable as a result of the
two percent (2%)

one percent (
1
%)
delinquency rate.

27
‑
3
‑
510
.

Delinquencies; interest to be charged; deposit; collection by civil action; jeopardy assessments; posting of bond; liability of corporate officers and directors.

(a)

Contributions not paid on the date due shall bear interest of
two percent (2%)

one percent (
1
%)
per month or any fractional portion thereof from the due date until payment plus accrued interest is received by the department. Interest collected pursuant to this subsection shall be paid into the employment security revenue account.

27
‑
3
‑
511
.

Delinquencies; lien; foreclosure; notice and hearing; satisfaction and release; remedies not exclusive.

(f)

Notwithstanding any other provision of this section, the department may enter into installment payment agreements for delinquent
contribution,

tax and interest liabilities where repayment requirements are met and where payment in a lump sum would cause severe inconvenience to
the
taxpayer

employer
.
Installment payment a
greements under this section shall be:

(i)

Entered into

w
ith
in
thirty (30) days of the notice prov
ided pursuant to W.S
.
27
‑
3
‑
510(
b)
;
and

(ii)

For a repayment
term of not
more than
twelve (12) months
.

(
g
)

No
additional interest, penalties
or other liabilit
ies
authorized under this
a
ct shall accrue
to the employer
for the employer's delinquencies
if
the
employer
has entered into an installment payment agreement pursuant to subsection (f) of this section and
is in compliance with the
terms of
the
agreement
.
The employer's relief from liability provided pursuant to this
sub
section shall remain in effect while the employer is in compliance with the agreement, provided that the employer has no further delinquencies under this section.
If an employer fails to comply with the terms of
its
installment payment agreement, all
contributions
, liabilities, interest, jeopardy assessments and penalties
authorized under
this
act
shall
be applied as of the original delinquen
cy date minus any payments made
and the department may exercise any remaining
remedies authorized under this a
ct.

(g)
(h)

For purposes of this section, "employer" includes those individuals described in W.S. 27
‑
3
‑
510(
e) under the conditions described in that section.

Section 2
.

This act is effective July 1, 2017
.

(END)

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HB0085