23-726. Contributions; voluntary payment
A. Contributions shall accrue and become payable by each employer for each calendar
year in which the employer is subject to this chapter with respect to wages for
employment. The contributions shall become due and be paid by each employer to the
commission for the fund in accordance with such regulations as the commission prescribes,
and shall not be deducted, in whole or in part, from the wages of individuals in the
employer's employ.
B. In the payment of contributions, a fractional part of a cent shall be
disregarded unless it amounts to one-half cent or more in which case it shall be
increased to one cent. From and after December 31, 2004, the payment of contributions or
job training employer taxes is not required if the quarterly amount of the contributions
and taxes is less than ten dollars.
C. An employer may make voluntary payments in addition to the contributions
required under this chapter that shall be credited to the employer's account in
accordance with commission regulation. The voluntary payments shall be included in the
employer's account as of the employer's most recent computation date if they are made on
or before the following January 31. Voluntary payments when accepted from an employer
will not be refunded in whole or in part.
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