Unemployment compensation-employer contributions.

25LSO-0705
2025
STATE OF WYOMING
25LSO-0705
Numbered
2.0

SENATE FILE NO. SF0176

Unemployment compensation-employer contributions.

Sponsored by: Senator(s) Kolb

A BILL

for

AN ACT relating to unemployment compensation; specifying the maximum contribution that may be charged to an employer for the unemployment compensation fund; and providing for an effective date.

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

Section 1.

W.S. 27
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3
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503(b), (d) and (f) and 27
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3
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505(d) are amended to read:

27
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3
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503.

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

(b)

Except as otherwise provided by law
and subject to the maximum amount specified in this subsection
, 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
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3
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505.
Notwithstanding any other provision of law, no employer shall be required to contribute an amount that, when the base rate is combined with rate variations or adjustment factors, exceeds one dollar ($1.00) per employee in a calendar year.

Except as hereafter provided
and subject to the maximum amount specified in this subsection
, 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
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3
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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%) 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.

(d)

Rate variations from the base rate of contributions based upon the employer's benefit ratio shall be assigned to eligible employers each calendar year
, provided that the total contribution required of an employer in any calendar year shall not exceed the maximum amount per employee specified in subsection (a) of this section
.

(f)

Any new employer not previously subject to this act or having no established experience period shall pay contributions at a rate equal to the average rate of contributions paid by his major industrial classification for the calendar year preceding the year in which he first employed workers in this state in addition to the adjustment factors computed under W.S. 27
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505. In no case, however, will any new employer be assigned a rate of less than one percent (1%), plus the adjustment factors computed under W.S. 27
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3
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505
,
. This

nor shall the total contribution required of a new employer in any calendar year exceed the maximum amount per employee specified in subsection (a) of this section. The
rate shall be adjusted annually and the rate shall remain in effect until the employer has established an experience period in accordance with this article. The commission shall by rule and regulation develop the major industrial classifications for the state and the department shall annually determine the contribution rate for each classification based upon contributions paid during the preceding calendar year.

27
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3
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505.

Adjustment for noncharged and ineffectively charged benefits; adjustment for positive and negative fund balance; computations; exception; maximum rate.

(d)

The adjustment factors computed pursuant to this section are separate from an employer's experience rating, shall be algebraically added to the employer's contribution rate and payable by each employer subject to this article
, provided that the total contribution required of an employer in any calendar year shall not exceed the maximum amount per employee specified in W.S. 27
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3
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503(a)
. The adjustment factor computed under subsection (c) of this section shall be algebraically added only to the contribution rate of those employers eligible for an experience rating. The adjustment factors applied to an employer's contribution rate shall not be less than zero (0).

Section 2
.

This act is effective January 1, 2026
.

(END)

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SF0176