§383-129  Employment and trainingassessment.  (a)  In addition to contributions determined by section383-68, every employer, except an employer who has selected an alternativemethod of financing liability for unemployment compensation benefits pursuantto section 383-62, or an employer who has been assigned a minimum rate of zeroper cent or the maximum rate of five and four-tenths per cent in accordancewith section 383-68, shall be subject to an employment and training fundassessment at a rate of .01 per cent of taxable wages as specified in section383-61.

(b)  Collections from the employment andtraining assessment shall be made in the same manner and at the same time asany contributions required under section 383-61, and shall not be deducted, inwhole or in part, from the wages of individuals in an employer's employ.

(c)  Any assessments collected pursuant to thissection shall remain separate and shall not be included in any manner incomputing unemployment contribution rates assigned to employers in accordancewith sections 383-63 to 383-68.

(d)  The director may impose penalty andinterest on delinquent employment and training assessments in the same manneras provided for contributions to the unemployment compensation fund in section383-73.  For purposes of computation of penalty and interest under thissubsection, employment and training assessments shall be considered part of theemployer's contributions to the unemployment compensation fund.

(e)  Collection of money from an employer delinquentin paying employment and training assessments or contributions to theunemployment compensation fund pursuant to this chapter shall first be appliedto interest and penalty, then applied to delinquent unemployment compensationcontributions, and finally to delinquent employment and training assessments.[L 1991, c 68, pt of §2; am L 1996, c 223, §4; am L 1997, c 194, §2; am L 2000,c 197, §1; am L 2002, c 248, §2]