23-727

23-727. Credits and charges to employer accounts

A. The commission shall maintain a separate account for each employer and shall
credit the account with all contributions and payments in lieu of contributions paid by
the employer and shall charge the account with all benefits chargeable to it.

B. Nothing in this chapter shall be construed to grant any employer or individuals
in its service prior claims or rights to the amounts paid by the employer into the fund.

C. Except as otherwise provided in subsections D, E, F, G, I and J of this section
and sections 23-773 and 23-777, benefits paid to an individual shall be charged against
the accounts of the individual's base-period employers. The amount of benefits so
chargeable against each base-period employer's account shall bear the same ratio to the
total benefits paid to an individual as the base-period wages paid to the individual by
the employer bear to the total amount of base-period wages paid to the individual by all
the individual's base-period employers.

D. Benefits paid to an individual whose separation from work with any employer
occurs under conditions found by the commission to be within those prescribed by section
23-775, paragraph 1 or 2 or for compelling personal reasons not attributable to the
employer and not warranting disqualification for benefits shall not be used as a factor
in determining the future contribution rate of the employer from whose employment the
individual so separated, but the employer shall establish the condition of such
separation to the satisfaction of the commission by submitting information the commission
requires within ten days after the date of notification or mailing of notice by the
commission that the individual has first filed a claim for benefits.

E. Benefits paid to an individual who, during the individual's base period, earned
wages for part-time employment with an employer shall not be used as a factor in
determining the future contribution rate of that employer if the employer continues to
give employment opportunities to the individual to the same extent while the individual
is receiving benefits as during the base period and the employer submits information the
commission may require within ten working days after the date of notification or mailing
of notice by the commission that the individual has first filed a claim for benefits.
The commission has the burden of proof to establish that the employer failed to give
employment opportunities to the individual to the same extent as during the base period.

F. Benefits paid to an individual whose employment was terminated by retirement
pursuant to a nongovernmental retirement or lump sum retirement pay plan under which the
age of mandatory retirement has been agreed on between the employer and its employees or
by the bargaining agent representing such employees shall not be used as a factor in
determining the future contribution rate of that employer but the employer shall
establish that fact by submitting information the commission may require within ten days
after the date of notification or mailing of notice by the commission that the individual
has first filed a claim for benefits.

G. Benefits paid pursuant to section 23-771, subsections B and D shall not be used
as a factor in determining the future contribution rate of the affected base-period
employers.

H. A determination that benefits paid shall be used in determining future
contribution rates of the employer may be appealed by the employer in the same manner
provided for appeals of benefit determinations.

I. Benefits paid to an individual whose employment was terminated because the
individual's employer was called to active duty in the military shall not be used as a
factor in determining the future contribution rate of the employer from whose employment
the individual was terminated.

J. Benefits paid to an individual whose employment was terminated because a former
employee of the employer returned to work for the employer after being called to active
duty in the military shall not be used as a factor in determining the future contribution
rate of the employer from whose employment the individual was terminated.