§383-129  Employment and training
assessment.  (a)  In addition to contributions determined by section
383-68, every employer, except an employer who has selected an alternative
method of financing liability for unemployment compensation benefits pursuant
to section 383-62, or an employer who has been assigned a minimum rate of zero
per cent or the maximum rate of five and four-tenths per cent in accordance
with section 383-68, shall be subject to an employment and training fund
assessment at a rate of .01 per cent of taxable wages as specified in section
383-61.



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



(c)  Any assessments collected pursuant to this
section shall remain separate and shall not be included in any manner in
computing unemployment contribution rates assigned to employers in accordance
with sections 383-63 to 383-68.



(d)  The director may impose penalty and
interest on delinquent employment and training assessments in the same manner
as provided for contributions to the unemployment compensation fund in section
383-73.  For purposes of computation of penalty and interest under this
subsection, employment and training assessments shall be considered part of the
employer's contributions to the unemployment compensation fund.



(e)  Collection of money from an employer delinquent
in paying employment and training assessments or contributions to the
unemployment compensation fund pursuant to this chapter shall first be applied
to interest and penalty, then applied to delinquent unemployment compensation
contributions, 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]