23-725

23-725. Employer coverage; termination;
election of coverage

A. Except as provided in subsections D and E of this section, an employing unit
which is or becomes an employer subject to the provisions of this chapter within any
calendar year shall be deemed an employer during the whole of such calendar year.

B. Except as otherwise provided in subsections D, E, F, G and H of this section, an
employing unit shall cease to be an employer subject to this chapter:

1. As of the first day of January of any calendar year:

(a) If the department finds that during the preceding calendar year such employing
unit ceased all operations for a period of thirty-five weeks and did not in any calendar
quarter in such preceding calendar year pay wages for employment amounting to one
thousand five hundred dollars or more, or

(b) If the employing unit files with the department within the period from January
1 through March 31 of such year a written application for termination of coverage and the
department finds that during the preceding calendar year the employing unit did not have
one or more individuals in employment in twenty different weeks and did not pay wages for
employment amounting to at least one thousand five hundred dollars during any calendar
quarter in such preceding calendar year.

2. On the transfer date of an employer experience rating account resulting from
transfer by an employing unit of its organization, trade or business, or substantially
all the assets thereof, to a successor.

C. For the purposes of subsection B of this section, the two or more employing
units mentioned in paragraph 3, 4, or 5 of subsection A of section 23-613, shall be
treated as a single employing unit.

D. An employing unit, not otherwise subject to this chapter, which files with the
department its written election to become an employer subject thereto for not less than
two calendar years, shall with the written approval of such election by the department,
become an employer subject thereto to the same extent as all other employers, as of the
date stated in such approval, and shall cease to be subject thereto as of January 1 of
any calendar year subsequent to such two calendar years, only if within the period from
January 1 through March 31 of such year it has filed with the department a written notice
to that effect.

E. Any employing unit for which services that do not constitute employment as
defined in this chapter are performed, may file with the department a written election
that all such services, with respect to which payments are not required under an
employment security law of any other state or of the federal government, and which are
performed by individuals in its employ in one or more distinct establishments or places
of business, shall be deemed to constitute employment by an employer for all the purposes
of this chapter for not less than two calendar years. Upon the written approval of such
election by the department, such services shall be deemed to constitute employment
subject to this chapter from and after the date stated in the approval. Such services
shall cease to be deemed employment subject thereto as of January 1 of any calendar year
subsequent to such two calendar years, only if within the period from January 1 through
March 31 of such year the employing unit has filed with the department a written notice
to that effect.

F. Any employing unit which became an employer by reason of paragraph 2(c) of
subsection A of section 23-613 because of services defined as employment under paragraph
6(b) of section 23-615, shall cease to be an employer subject to this chapter as of the
first day of January of any calendar year:

(1) If the department finds that such employing unit ceased all operations for a
period of thirty-five weeks in the preceding calendar year, or

(2) If the employing unit files with the department within the period from January
1 through March 31 of such year a written application for termination of coverage and the
department finds that there were not twenty different days, each day being in a different
calendar week within the preceding calendar year, within which such employing unit
employed four or more individuals in employment subject to this chapter.

G. Any employing unit which is an employer solely by reason of section 23-613,
subsection B, shall cease to be an employer subject to this chapter as of the first day
of January of any calendar year:

1. If the department finds that during the preceding calendar year such employing
unit ceased all operations for a period of thirty-five weeks and did not in any calendar
quarter in such preceding calendar year pay wages for agricultural labor amounting to
twenty thousand dollars or more, or

2. If the employing unit files with the department within the period from January 1
through March 31 of such year a written application for termination of coverage and the
department finds that during the preceding calendar year the employing unit did not have
ten or more individuals employed in agricultural labor in twenty different weeks and did
not pay wages for agricultural labor amounting to at least twenty thousand dollars during
any calendar quarter in such preceding calendar year.

H. Any employing unit which is an employer solely by reason of section 23-613,
subsection C, shall cease to be an employer subject to this chapter as of the first day
of January of any calendar year if the employing unit files with the department within
the period from January 1 through March 31 of such year a written application for
termination of coverage and the department finds that the employing unit did not pay
wages for domestic service in a private home, local college club, or local chapter of a
college fraternity or sorority amounting to at least one thousand dollars during any
calendar quarter in the preceding calendar year.

I. The time limitation for filing of written application for termination of
coverage prescribed in subsections B, F, G and H of this section may be waived by the
department if the time limitation has expired prior to the date on which a determination
of liability that the employing unit is subject to this chapter has been made as provided
in section 23-724.