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CHAPTER 3 - UNEMPLOYMENT COMPENSATION

ARTICLE 1 - IN GENERAL

27-3-101. Short title.

Thisact is and may be cited as the "Wyoming Employment Security Law".

27-3-102. Definitions generally.

(a) As used in this act:

(i) "Base period" means the first four (4) of thelast five (5) completed calendar quarters immediately preceding the first dayof an individual's benefit year or any other twelve (12) month period specifiedby commission regulation. A calendar quarter used in one (1) base period of avalid claim shall not be used in a subsequent base period. If a combined wageclaim under W.S. 27-3-608, the base period is as provided under law of thepaying state;

(ii) "Benefit" means a payment to an individual forunemployment under this act;

(iii) "Benefit year" means:

(A) The fifty-two (52) consecutive calendar week periodbeginning the first week of a claim series established by the filing of a validinitial claim for benefits following the termination of any previouslyestablished benefit year; or

(B) The fifty-three (53) consecutive calendar week periodbeginning the first week of a claim series if filing a new valid claim resultsin the overlapping of any quarter of the base period of a previously filedclaim; or

(iv) "Calendar quarter" means a period of three (3)consecutive calendar months ending on March 31, June 30, September 30 orDecember 31;

(v) "Commission" means the unemployment insurancecommission of Wyoming within the department of employment;

(vi) "Contribution" means payments to the unemploymentcompensation fund required by this act including payments instead ofcontributions under W.S. 27-3-509;

(vii) "Employing unit" means any individual or type oforganization employing one (1) or more individuals in this state including anypartnership, association, trust, estate, corporation, domestic or foreigninsurance company or corporation, a receiver, trustee in bankruptcy, trustee ora successor or the legal representative of a deceased person and including anylimited liability corporation. Also, any individual or organization notpreviously subject to this act shall be an employing unit upon acquiring anyentity already subject to this act. An individual performing services withinthis state for any employing unit maintaining two (2) or more separate placesof business in the state is employed by a single employing unit. An individualemployed to perform for or assist any agent or employee of an employing unit isemployed by the employing unit whether hired or paid directly by the employingunit or by the agent or employee if the employing unit had actual orconstructive knowledge of the work;

(viii) "Employment office" means a free publicemployment office or branch operated by any state as part of a state controlledsystem of public employment offices or by a federal agency administering anunemployment compensation program or a system of free public employmentoffices;

(ix) "Fund" means the unemployment compensation fundestablished by this act;

(x) "Hospital" means any institution, building oragency maintaining, furnishing or offering hospitalization of the sick andinjured or chronic or convalescent care by individuals employed by the state orany political subdivision;

(xi) "Institution of higher education" means any collegeor university in this state and any other public or nonprofit educationalinstitution:

(A) Admitting as regular students only high school graduates orthe recognized equivalent;

(B) Legally authorized to provide post secondary education inthis state; and

(C) Providing an educational program for which a bachelor's orhigher degree is awarded or which is accepted as full credit toward thisdegree, providing a program of postgraduate or postdoctoral study or a trainingprogram preparing students for gainful employment in a recognized occupation.

(xii) "Insured work" means employment for employers;

(xiii) "Nonprofit hospital" means any institutionperforming services specified by paragraph (x) of this subsection and organizedand operated under W.S. 35-2-302(a)(vi) and authority of the state departmentof health;

(xiv) "State" means any of the fifty (50) states of theUnited States, the District of Columbia, the commonwealth of Puerto Rico or theVirgin Islands;

(xv) "Unemployment" means any week in which anindividual performs no services and receives no wages or performs less thanfull-time work if wages payable for that week are less than his weekly benefitamount and are in accordance with regulations of the commission;

(xvi) "Valid claim" means a claim filed by anindividual earning wages for insured work in amounts specified under W.S.27-3-306(d) for which no misrepresentation is made of unemployment requirementsof this act;

(xvii) "United States" used in a geographical sensemeans the fifty (50) states, the District of Columbia, the commonwealth ofPuerto Rico and the Virgin Islands;

(xviii) "Wage" means remuneration payable for servicesfrom any source including commissions, bonuses and cash. The reasonable cashvalue of remuneration other than cash or check shall be prescribed by rule ofthe commission. To the extent the following are not considered wages under 26U.S.C. 3301 through 3311, "wage" does not include:

(A) For purposes of W.S. 27-3-503 through 27-3-509, remunerationgreater than fifty-five percent (55%) of the statewide average annual wagecalculated pursuant to W.S. 27-3-303(a) and rounded to the lowest one hundreddollars ($100.00), which is paid during any calendar year to an individual byeach employer or a predecessor within any calendar year including employmentunder any other state unemployment compensation law unless the amount issubject to a federal tax against which credit may be taken for contributionspaid into any state unemployment fund;

(B) Any premium paid by an employing unit under a plan, systemor into a fund for insurance or annuities to provide an employee or class ofemployees retirement, sickness or accident disability, medical andhospitalization expenses for sickness or accident disability or death benefitsif the employee cannot receive any part of this payment instead of the deathbenefit or any part of the premium if the benefit is insured and cannot assignor receive cash instead of the benefit upon withdrawal from or termination ofthe plan, system, policy or services with the employing unit;

(D) Dismissal payments which the employing unit is not obligatedto make;

(E) That portion of tips or gratuities not reportable under 26U.S.C. 3306(s);

(F) The value of any meals or lodging furnished by and for theconvenience of the employer to the employee if the meals are furnished on thebusiness premises of the employer or in the case of lodging, the employee isrequired to accept lodging on the business premises of his employer as acondition of his employment;

(G) Remuneration received by an employee as sick pay followinga six (6) month continuous period of illness;

(H) Any benefit under a cafeteria plan specified by 26 U.S.C. 125,excluding cash;

(J) Wages of a deceased worker paid to a beneficiary or estatefollowing the calendar year of the worker's death;

(K) Services received under any dependent care assistanceprogram to the extent excluded from gross income under 26 U.S.C. 129;

(M) Repealed By Laws 2010, Ch. 66, 2.

(N) Services or benefits received under any educationalassistance program;

(O) Any benefit or other value received under an employeeachievement award;

(P) The value of any qualified group legal services plan to theextent payments are excluded from gross income under 26 U.S.C. 120;

(Q) Costs of group term life insurance;

(R) Repealed By Laws 2010, Ch. 66, 2.

(S) Any moving expenses;

(T) Employer contributions to any qualified retirement andpension plan or individual retirement account and distributions from qualifiedretirement and pension plans and annuities under 26 U.S.C. 403(b);

(U) Benefit payments under any supplemental unemploymentcompensation plan; and

(W) Any benefits paid under the Wyoming Worker's CompensationAct or any other worker's compensation law of another state.

(xix) "Week" means a period of seven (7) consecutivecalendar days beginning Sunday and the commission may by regulation prescribethat a week is within the benefit year which includes the greater part of thatweek;

(xx) "Department" means the divisions within thedepartment of employment established under W.S. 9-2-2002 which contain theprincipal operating units that administer the unemployment compensation programpursuant to the Social Security Act;

(xxi) "Casual labor" means service not within thenormal course of business and for which the remuneration paid is less thanfifty dollars ($50.00);

(xxii) "This act" means W.S. 27-3-101 through 27-3-706.

27-3-103. "Employer" defined; qualifications; employmentservices in other states included.

(a) As used in this act, "employer" means any employingunit:

(i) For whom a worker performs service as an employee;

(ii) Acquiring the organization, business, trade orsubstantially all of the assets of an employer subject to this act at the timeof acquisition;

(iii) Electing coverage under this act pursuant to W.S.27-3-502(d);

(iv) Not otherwise qualifying as an employer under this sectionand liable for any federal tax on services employed against which credit may betaken for contribution payments into any state unemployment fund;

(v) Not otherwise qualifying as an employer under this sectionand as a condition for full tax credit against the tax imposed by 26 U.S.C. 3301through 3311, is required to be an employer under this act;

(vi) Employing services defined as employment under W.S.27-3-105(a)(i), except as provided by paragraphs (viii) and (ix) of thissubsection;

(vii) Employing services defined as employment under W.S.27-3-105(a)(ii), except as provided by subsection (b) of this section;

(viii) Employing agricultural labor defined under W.S. 27-3-107;

(ix) Employing domestic service defined under W.S. 27-3-107(g);or

(x) That is an Indian tribe, as defined by section 3306 of thefederal Unemployment Tax Act, for which service in employment, as defined bythis act, is performed.

(b) Domestic service shall not be considered by the departmentin determining if an employing unit is an employer under paragraph (a)(i),(vi), (vii) or (viii) of this section. Agricultural labor shall not beconsidered by the department in determining if an employing unit is an employerunder paragraph (a)(i), (vi), (vii) or (ix) of this section.

(c) Employment under this section shall include servicesperformed entirely within another state pursuant to an agreement under W.S.27-3-608(b) and otherwise qualifying as employment under this act.

27-3-104. "Employment" defined; generally; exceptions.

(a) As used in this act, "employment" means service:

(i) Performed by an employee defined under 26 U.S.C. 3306(i)including service in interstate commerce, except 26 U.S.C. 3121(d)(2)does not apply;

(ii) Subject to any federal tax against which credit may betaken for contribution payments into any state unemployment fund;

(iii) Required to be employment under this act as a condition forfull tax credit against the tax imposed by 26 U.S.C. 3301through 3311; and

(iv) Otherwise specified under W.S. 27-3-104 through 27-3-108.

(b) An individual who performs service for wages is an employeefor purposes of this act unless it is shown that the individual:

(i) Is free from control or direction over the details of theperformance of services by contract and by fact;

(ii) Repealed by Laws 1991, ch. 153, 1.

(iii) Repealed by Laws 1995, ch. 121, 3.

(iv) Repealed by Laws 1995, ch. 121, 3.

(v) Represents his services to the public as a self-employedindividual or an independent contractor; and

(vi) May substitute another individual to perform his services.

27-3-105. "Employment" defined; employment for state, andother organizations; exceptions.

(a) Employment under this act includes service performed for:

(i) This state, any of its political subdivisions, includingservice as an appointed official of any political subdivision, or for thisstate and any other state or its political subdivisions and this service isexcluded from employment under 26 U.S.C. 3301 through 3311 solely by 26U.S.C. 3306(c)(7);

(ii) A religious, charitable, educational or other organizationif excluded from employment under 26 U.S.C. 3301 through 3311 solely by 26U.S.C. 3306(c)(8) and the organization employed four (4) or more individualsfor part of one (1) day for twenty (20) weeks within the current or precedingcalendar year; and

(iii) An Indian tribe, as defined by section 3306 of the federalUnemployment Tax Act, if the service is excluded from employment, as defined bythe federal Unemployment Tax Act, only because of the application of section3306(c)(7) of that act and is not otherwise excluded from employment as definedby this act.

(b) Subsection (a) of this section does not include serviceperformed:

(i) For a church or convention or association of churches;

(ii) For an organization operated primarily for religiouspurposes and supervised, controlled or principally supported by a church orconvention or association of churches;

(iii) As an ordained, commissioned or licensed minister of achurch in the exercise of his ministry;

(iv) As a member of a religious order in the exercise ofrequired duties of the order;

(v) As an elected official;

(vi) As a member of a legislative body or the judiciary of thestate or any political subdivision;

(vii) As a member of the state national guard or air nationalguard;

(viii) For a governmental agency as a temporary employee for fire,storm, snow, earthquake, flood or similar emergencies;

(ix) By a major nontenured policymaking or advisory positionpursuant to law or by a policymaking or advisory position not ordinarilyrequiring more than eight (8) hours of service per week;

(x) By an individual receiving rehabilitative services from afacility providing rehabilitation programs for individuals with impairedearning capacities because of age, physical or mental deficiencies or injury orproviding remunerative work for individuals not readily absorbed into the labormarket because of physical or mental deficiencies;

(xi) By an individual receiving a wage as part of a workexperience or workfare program assisted or financed by the federal governmentor any state or local government, except for those programs employing anindividual in on-the-job training for which wages are wholly or partially paidby the employer;

(xii) By an inmate of a state custodial or penal institution; or

(xiii) As an election official or election worker if the amount ofremuneration received by the individual during the calendar year for servicesperformed as an election official or election worker is less than one thousanddollars ($1,000.00).

27-3-106. "Employment" defined; employment outside UnitedStates; exceptions; "American employer" defined; localized servicespecified.

(a) Employment under this act includes service performedoutside the United States except in Canada and the Virgin Islands by a UnitedStates citizen for an American employer if:

(i) The employer's principal place of business in the UnitedStates is located in this state;

(ii) The employer has no place of business in the United Statesand is a resident of this state, a corporation organized under state law or apartnership or trust and the number of partners or trustees resident of thisstate is greater than the number of residents of any other state;

(iii) The employer elected coverage under this act; or

(iv) A claim for benefits based on this service is filed underthis act and the employer failed to elect coverage in any state.

(b) As used in subsection (a) of this section, "Americanemployer" means a:

(i) Resident of the United States;

(ii) Partnership and two-thirds (2/3) or more of the partnersare residents of the United States;

(iii) Trust and the trustees are United States residents; or

(iv) Corporation organized under federal or any state law.

(c) Notwithstanding subsection (a) of this section, employmentincludes service performed in this state, both in and outside this state or inCanada if the service is:

(i) Localized in this state;

(ii) Not localized in any state, a part of the service isperformed in this state and the base of operations is located in this state orif the base of operations is not located in any state, the individual is aresident of this state; or

(iii) Not subject to the law of any state or Canada and theservice is directed or controlled from a location in this state.

(d) Service not covered under subsection (c) of this section,performed entirely outside this state and contributions are not required orpaid under federal or any state law is employment under this act if theindividual performing the service is a resident of this state and thedepartment approves the election of the employing unit for coverage under thisact.

(e) Service is localized within a state if it is performedentirely within the state or both within and outside the state if the serviceperformed outside the state is incidental.

27-3-107. "Agricultural labor" defined; "farm"defined; "crew leader" defined; when domestic services included;exception.

(a) As used in this section, "agricultural labor"means remunerated service performed:

(i) On a farm for any person involving cultivating the soil orraising or harvesting any agricultural or horticultural commodity includingtraining and managing livestock, bees, poultry, wildlife or furbearing animals;

(ii) For the owner, tenant or other operator of a farm involvingthe maintenance of the farm and any tools and equipment if the major part ofthe service is performed on the farm;

(iii) For the operator of a farm in handling, planting, drying,packing, packaging, processing, freezing, grading, storing, delivering tostorage or market in its unmanufactured state or delivering to a carrier fortransportation to market, any agricultural or horticultural commodity if theoperator produced more than fifty percent (50%) of the commodity;

(iv) For the operation or maintenance of ditches, canals,reservoirs or waterways used exclusively for supplying and storing water forfarming purposes;

(v) In the production or harvesting of an agriculturalcommodity as defined under 12 U.S.C. 1141j(g);

(vi) For a group of farm operators or a cooperative organizationof which the operators are members for services specified under paragraph (iii)of this subsection if the operators produced more than fifty percent (50%) ofthe commodity. This paragraph does not apply to service involving commercialcanning, commercial freezing or any agricultural or horticultural commodityafter delivery to a terminal market for distribution for consumption.

(b) As used in subsection (a) of this section, "farm"means stock, dairy, poultry, fruit and furbearing animal operations, truckfarms, ranches, nurseries, ranges, orchards, greenhouses and other operationsprimarily engaged in the raising of agricultural or horticultural commodities.

(i) Paid cash wages of twenty thousand dollars ($20,000.00) ormore during any calendar quarter in the current or preceding calendar year toindividuals employed in agricultural labor; or

(ii) Employed ten (10) or more individuals in agricultural laborfor a part of one (1) day for twenty (20) calendar weeks within the current orpreceding calendar year.

(d) For purposes of this section, any member of a crewfurnished by a crew leader to perform service in agricultural labor for anyother person is an employee of the crew leader if:

(i) The crew leader is certified under 29 U.S.C. 1801 through1872; or

(ii) Substantially all crew members operate or maintaintractors, mechanized harvesting or crop dusting equipment or other mechanizedequipment provided by the crew leader; and

(iii) The individual is not an employee of any other person underW.S. 27-3-104 through 27-3-108.

(e) As used in this section, "crew leader" means anindividual who:

(i) Furnishes individuals to perform agricultural labor for anyother person;

(ii) Pays for himself or for others the cash wages ofindividuals furnished by him for agricultural labor; and

(iii) Has not entered into a written agreement with the otherperson designating the individuals as employees of that person.

(f) If an individual furnished by a crew leader to performagricultural labor for another person is not an employee of the crew leaderpursuant to subsection (d) of this section, the other person is the employerand shall pay cash wages of the individual equal to the amount paid by the crewleader for the service performed for that person.

(g) Employment under this act includes domestic serviceperformed for a person in a private home, local college club or local chapterof a college fraternity or sorority for which cash wages of one thousanddollars ($1,000.00) or more are paid for any calendar quarter of the current orpreceding calendar year.

(h) Service performed during any period in which exemptionsfrom federal unemployment tax liability are provided for under 26 U.S.C. 3306(c)(1)(B)including any amendments or extensions thereto, by an alien admitted to theUnited States to perform service in agricultural labor under 8 U.S.C. 1101through 1503, is exempt from this section.

27-3-108. Services excluded from scope of employment.

(a) Employment under this act does not include serviceperformed:

(i) By an individual for his spouse or child or by a personunder twenty-one (21) years of age for his parent or for a partnershipconsisting only of his parents;

(ii) For the federal government or any federal agency exemptfrom this act by federal constitution, except service for those agenciesotherwise required by law to contribute to any state unemployment compensationfund;

(iii) For an employer or employee representative defined under 45U.S.C. 351 et seq. unless an agreement is in effect pursuant toW.S. 27-3-608;

(iv) By an individual under the age of eighteen (18)distributing or delivering newspapers or shopping news excluding the deliveryor distribution at any point for further delivery or distribution;

(v) By a licensed real estate broker or salesman receiving assole compensation a commission based on the sale or rental of real estate;

(vi) In the employ of a school, college or university by astudent enrolled and regularly attending the school, college or university orby the spouse of a student if the spouse is informed at the time employed thatemployment is provided under a financial assistance program and the employmentis not covered by unemployment compensation;

(vii) By an individual enrolled in a full-time program of aneducational institution combining academic instruction with work experience ifthe service is an integral part of the program and is certified by theinstitution to the employer. This paragraph does not apply to service performedin a program established for an employer or group of employers;

(viii) By a hospital patient employed by the hospital;

(ix) In a barber shop licensed under W.S. 33-7-108 or salonlicensed under W.S. 33-12-127 if:

(A) Use of shop facilities by an individual performing servicesis contingent upon payment of a flat rate of compensation to the shop owner;and

(B) The individual performing services receives no compensationfrom the shop owner for services performed.

(x) By an individual who is the owner and operator of a motorvehicle which is leased or contracted with driver to a for-hire common orcontract carrier. The owner-operator shall not be an employee for purposes ofthis act if he performs the service pursuant to a contract which provides thatthe owner-operator shall not be treated as an employee for purposes of theFederal Insurance Contributions Act, the Social Security Act, the FederalUnemployment Tax Act and income tax withholding at source;

(xi) Services performed as casual labor;

(xii) Repealed By Laws 2010, Ch. 66, 2.

(xiii) By a member of a limited liability company, unless thelimited liability company elects coverage in accordance with W.S. 27-3-502(d).

27-3-109. Amendment and repeal; vested rights denied.

Thelegislature reserves the right to amend, modify or repeal all or any part ofthe Wyoming Employment Security Law at any time. There is no vested privateright of any kind under this act.

ARTICLE 2 - FUND ADMINISTRATION

27-3-201. Establishment and composition of unemployment compensationfund.

(a) The unemployment compensation fund is established and shallbe administered by the department for purposes of this act.

(b) The fund shall consist of:

(i) Contributions collected under this act, excluding revenuesfor the employment support fund under W.S. 27-3-505(a);

(ii) Funds received under 42 U.S.C. 1321;

(iii) Interest earned on the fund balance;

(iv) Any property or securities acquired by the fund and anyearnings of the acquired property or securities;

(v) Any other funds received for the fund from any othersource; and

(vi) Funds credited to Wyoming's account in the unemploymenttrust fund pursuant to 42 U.S.C. 1103.

27-3-202. Administration of fund.

(a) The state treasurer is the custodian of the fund and shalladminister the fund and issue warrants upon the fund in accordance with thedirections of the department or regulations of the commission. He shallmaintain a clearing account, an unemployment trust fund account and a benefitaccount separately within the fund.

(b) All funds payable to the fund shall be deposited by thedepartment or its authorized representative with the state treasurer in theclearing account. In addition, all funds collected from the employment supportfund under W.S. 27-3-505(a) shall be deposited by the department in theclearing account, for clearance only, and shall not become a part of the fund.After clearance, funds collected for the employment support fund under W.S.27-3-505(a) shall be deposited in the employment support fund created by W.S.27-3-211. Thereafter, refunds payable pursuant to W.S. 27-3-515 may be paidfrom the clearing account upon warrants issued by the treasurer underregulation of the commission. Remaining funds in the clearing account shall beimmediately deposited with the United States secretary of the treasury in Wyoming'saccount within the unemployment trust fund established pursuant to 42 U.S.C. 1104(e).

(c) The benefit account consists of all funds withdrawn fromWyoming's account in the unemployment trust fund. Funds shall be withdrawn fromWyoming's account only for the payment of benefits in accordance withregulations of the commission, except as provided by W.S. 27-3-204. Thedepartment shall withdraw funds from the unemployment trust fund in amountsnecessary to pay benefits for a reasonable future period. Withdrawals from theunemployment trust fund shall not exceed the balance of Wyoming's accountwithin the trust fund. Upon receipt, the treasurer shall deposit the funds inthe benefit account and shall issue warrants for the payment of benefits from thebenefit account. Any funds remaining unclaimed or unpaid in the benefit accountafter the expiration of the period for which they were withdrawn shall bededucted from estimates and used for the payment of benefits during succeedingperiods or deposited with the United States secretary of the treasury inWyoming's account in the unemployment trust fund.

(d) Except as otherwise provided by this act, the statetreasurer may deposit funds of the clearing and benefit accounts, underregulation of the commission and separate from other state funds, in anapproved public depository in the manner provided by W.S. 9-4-801 through9-4-815. Any collateral pledged for this purpose shall be separate fromcollateral pledged to secure other state funds. All funds recovered from lossessustained by the fund shall be deposited by the treasurer into the fund. Thedepartment may request an examination of any return or report of a nationalbanking association required by this act pursuant to 26 U.S.C. 3305(c).

(e) Warrants for payment of benefits and refunds from thebenefit and clearing accounts shall be signed by the treasurer and thedepartment or its authorized agent.

27-3-203. Discontinuance or nonmaintenance of fund; disposition ofassets.

Ifthe unemployment trust fund is discontinued or Wyoming's account is no longermaintained, the provisions of W.S. 27-3-201 and 27-3-202 relating to theunemployment trust fund are no longer effective. All funds, properties orsecurities of the Wyoming unemployment compensation fund shall be transferredto the state treasurer. The treasurer shall hold, invest, transfer, sell,deposit and release the funds, properties or securities in a manner approved bythe commission in accordance with law and this act. Any investment shall allowsufficient conversion of fund assets for payment of benefits.

27-3-204. Withdrawal funds credited to federal unemployment trustfund.

(a) Funds credited to Wyoming's account in the unemploymenttrust fund pursuant to 42 U.S.C. 1103 may be withdrawn only for the paymentof benefits and expenses for the administration of this act pursuant to thissection except as provided by W.S. 27-3-208 and for the payment of expenses forthe administration of public employment offices administered by the departmentof workforce services pursuant to W.S. 9-2-2601(e).

(b) Funds shall be withdrawn for administrative expenses bylegislative appropriation. The appropriation shall:

(i) Specify the amounts and purposes for which the funds areappropriated;

(ii) Limit the period in which the funds may be obligated to notmore than two (2) years after the date of enactment; and

(iii) Limit the amount which may be obligated to an amount whichdoes not exceed the amount by which the amounts transferred to Wyoming'saccount pursuant to 42 U.S.C. 1103 exceed theaggregate of the amounts used by Wyoming pursuant to this act and chargedagainst the amounts transferred to Wyoming's account.

(c) Funds withdrawn for payment of administrative expensespursuant to this section shall be deposited in the employment securityadministration account and shall remain a part of the unemployment fund untilspent. The department shall maintain a separate record of the deposit,obligation, expenditure and return of funds deposited. Any funds deposited andnot spent for purposes specified within the legislative appropriation orremaining at the expiration of the period specified by the appropriation shallbe deposited with the United States secretary of the treasury in Wyoming'saccount in the unemployment trust fund.

27-3-205. Employment security administration account.

(a) The employment security administration account isestablished and shall be administered by the state treasurer. The treasurer maydeposit funds within the account separate from other state funds in an approvedpublic depository in accordance with W.S. 9-4-801 through 9-4-815. Fundsdeposited into the account are available to the department for expenditure inaccordance with this act and shall not be transferred to any other account.Account expenditures, except funds received pursuant to W.S. 27-3-204, shall beonly for the payment of necessary administrative expenses of this act asdetermined by the United States secretary of labor and for the establishmentand maintenance of public employment offices pursuant to W.S. 9-2-2601(e). Allfunds deposited into the account pursuant to W.S. 27-3-204 shall remain a partof the unemployment compensation fund and shall be used in accordance with W.S.27-3-204.

(b) The account shall consist of:

(i) Funds appropriated by the legislature, funds received under29 U.S.C. 49 et seq. and other federal funds and funds received fromany other source for purposes specified in this section;

(ii) Federal funds and funds from any other state received ascompensation for services or facilities supplied from the account;

(iii) Funds from any surety bond, insurance policy or othersource for losses sustained by the account including damage to equipment orsupplies purchased by the account; and

(iv) Any proceeds from the sale or disposition of equipment orsupplies purchased by the account.

27-3-206. Replacement of certain funds; how implemented; reports.

Thestate shall replace any federal funds received under 42 U.S.C. 501 et seq.,any funds granted to the state under 29 U.S.C. 49 et seq. and any funds ofthe state or any political subdivision which are matched by federal funds under29 U.S.C. 49 et seq. and found by the federal government to be lost or spentfor purposes other than or in amounts in excess of those amounts necessary forthe administration of this act. Replacement of funds pursuant to this sectionshall be by legislative appropriation from the state general fund to theemployment security administration account for expenditure as provided by W.S.27-3-205. The department shall report to the governor and the governor to thelegislature through the report required under W.S. 9-2-1014 the amount requiredfor the replacement.

27-3-207. Employment security revenue account.

(a) The employment security revenue account is created as aseparate account in the employment security administration account. Monieswithin the account may only be expended by legislative appropriation. Theaccount shall be used:

(i) To replace any funds pursuant to W.S. 27-3-206;

(ii) For necessary expenses of this act for which no federalfunds are available provided the expenditures from the account are notsubstituted for federal funds which would otherwise be available; and

(iii) Instead of federal funds requested but not receivedprovided the account is reimbursed upon receipt of requested federal funds.

(b) Notwithstanding W.S. 27-3-201, 27-3-202 and 27-3-205, theemployment security revenue account shall consist of:

(i) Interest collected under W.S. 27-3-510(a) and deposited inthe clearing account, provided a sufficient balance is kept within the clearingaccount to pay interest refunds; and

(ii) All federal funds accruing to the Wyoming unemploymenttrust fund with the United States secretary of the treasury under 26 U.S.C. 3301et seq. which are for administrative purposes.

(c) Funds deposited in the Wyoming unemployment trust fundpursuant to paragraph (b)(ii) of this section may be withdrawn according toprocedures established by the United States secretary of the treasury.

27-3-208. Advances from federal unemployment trust fund.

(a) The governor may apply for and receive advances to thestate of Wyoming from its account in the federal unemployment trust fund andshall be responsible for the advances in accordance with the conditionsspecified in Title XII of the "Social Security Act", as amended, inorder to secure to Wyoming the advantages available under that title.

(b) Principal repayments shall only be made from federalrevenues credited to or received by Wyoming under this act or interfundborrowing under section 5 of this act [Laws 1983, Sp. Sess., ch. 2, 5,as amended by Laws 1984, ch. 50, 2] and repayments ofinterest, if any, shall only be made from revenues available by a legislativeappropriation for that purpose or interfund borrowings under section 5 of thisact [Laws 1983, Sp. Sess., ch. 2, 5, as amended by Laws1984, ch. 50, 2].

27-3-209. State unemployment insurance trust fund established.

(a) There is established the state unemployment insurance trustfund. All state unemployment insurance contributions collected under W.S.27-3-503 through 27-3-505, less refunds, shall be deposited into the fund andheld in trust for the sole and exclusive use of payment on unemploymentinsurance benefits. The state treasurer shall invest available revenues in thefund in accordance with law, and earnings from those investments shall becredited to the workforce development training fund established in W.S.9-2-2604.

(b) The director may determine when and in what amountswithdrawals from the state unemployment insurance trust fund for payment ofbenefits are necessary. Amounts withdrawn for payment of benefits shall be immediatelyforwarded to the secretary of the treasury of the United States of America tothe credit of the state's account in the unemployment trust fund.

(c) If the state unemployment insurance trust fund isdissolved, all money then in that fund, less earnings, shall be immediatelytransferred to the credit of the state's account in the unemploymentcompensation fund, regardless of other provisions of law. Earnings from thestate unemployment insurance trust fund shall be credited to the workforcedevelopment training fund established in W.S. 9-2-2604. The governor maydissolve the state unemployment insurance trust fund if he finds it to beunnecessary based upon the solvency of the unemployment compensation fund andneed for training for Wyoming workers.

27-3-210. Repealed By Laws 2002, Ch. 100, 4.

27-3-211. Employment support fund established.

(a) There is established the employment support fund. Revenuesallocated pursuant to W.S. 27-3-505(a) shall be credited to the employmentsupport fund by the state treasurer. The state treasurer shall invest availablerevenues in the fund in accordance with law, and earnings from thoseinvestments shall be credited to the fund. The monies in the employmentsupport fund shall not revert to the general fund at the end of any fiscalyear, except that any unappropriated amounts remaining in the fund at the endof any fiscal year shall be transferred by the state treasurer to the stateunemployment insurance trust fund created pursuant to W.S. 27-3-209.

(b) Monies from the employment support fund shall be expendedonly upon appropriation by the legislature and shall be withdrawn solely forunemployment compensation benefits or administrative expenses to:

(i) Offset funding deficits for program administration underthis act;

(ii) Collect and administer the revenues collected under W.S.27-3-505(a);

(iii) Further support programs to strengthen unemployment fundsolvency;

(iv) Support employment office programs administered by thedepartment of workforce services.

ARTICLE 3 - BENEFITS

27-3-301. Definitions.

(a) As used in this article:

(i) "Additional benefits" means benefits payableunder state law to exhaustees due to high unemployment conditions or otherspecial factors and totally financed by any state;

(ii) "Applicable benefit year" means an individual'smost recent benefit year or an individual's current benefit year if at the timeof filing a claim for extended benefits his benefit year is unexpired only inthe state in which filing;

(iii) "Eligibility period" means those weeks in anindividual's benefit year beginning in an extended benefit period and if hisbenefit year ends within the extended benefit period, any weeks beginning inthis period;

(iv) "Extended benefits" means benefits payable to anindividual under this article for weeks of unemployment in his eligibilityperiod including benefits payable to federal employees and veterans under 5U.S.C. 8501 et seq.;

(v) "Most recent benefit year" means the benefit yearwith the latest ending date for individuals filing a claim for extendedbenefits with unexpired benefit years in more than one (1) state or, if thebenefit years have the same ending date, the benefit year in which the latestcontinued claim for regular benefits was filed;

(vi) "Regular benefits" means benefits, excludingextended and additional benefits, payable to an individual under this act orany other state law including dependent's allowances and benefits payable tofederal employees or veterans under 5 U.S.C. 8501et seq.;

(vii) "State law" means the unemployment insurance lawof any state approved by the United States secretary of labor under 26 U.S.C. 3304.

27-3-302. Payment; liability.

(a) Benefits provided by this article are payable from the unemploymentcompensation fund established by W.S. 27-3-201. All benefits shall be paidthrough department offices in accordance with regulations of the commission.

(b) The department is liable for benefit payments only to theextent provided by this act and to the extent that funds are available withinthe fund.

27-3-303. Weekly amount; computation; payment.

(a) Subject to subsection (d) of this section, the weeklybenefit amount for an eligible individual is four percent (4%) of his totalwages payable for insured work in that quarter of his base period in which hiswages were highest computed to the next lower multiple of one dollar ($1.00).The amount shall not be more than the statewide weekly wage multiplied byfifty-five percent (55%) and computed to the next lower multiple of one dollar($1.00). The statewide weekly wage is the total wages reported by employers,excluding the limitation on the amount of wages subject to contributions underthis act, for employment during the calendar year preceding June 1 divided bythe product of fifty-two (52) times the twelve (12) month average of the numberof employees in the pay period and rounded to the nearest cent. The statewideaverage annual wage is the total wages reported by employers, excluding the limitationon the amount of wages subject to contributions under this act, for employmentduring the calendar year preceding June 1 divided by the twelve (12) monthaverage of the number of employees in the pay period and rounded to the nearestcent. The pay period reported by employers shall include the twelfth day ofeach month during the same year. The minimum and maximum weekly benefit paidunder this subsection to any individual applies only to the benefit yearbeginning on or after July 1.

(b) Repealed by Laws 1985, ch. 175, 3.

(c) An eligible individual unemployed in any week shall be paidhis weekly benefit for that week less any earnings payable to him for that weekwhich exceeds fifty percent (50%) of his weekly benefit amount. The reportedearnings and resulting payment shall be computed to the next lower multiple ofone dollar ($1.00).

(d) Effective April 1, 1984, and any other time thereafter,when the revenues in the fund excluding legislative appropriations andinterfund borrowing are certified by the governor to be inadequate to pay thebenefits computed as provided in subsection (a) of this section and inadequateto repay interfund or federal loans, the weekly benefit of any individual whosebenefits computed under subsection (a) of this section would equal or exceedninety dollars ($90.00) per week shall be reduced to eighty-five percent (85%)of that computed under subsection (a) of this section rounded to the next lowermultiple of one dollar ($1.00). No individual receiving benefits of ninetydollars ($90.00) or more per week shall receive less than ninety dollars($90.00) per week because of the reduction provided under this subsection. Thereduced benefits shall continue until the governor and the state treasurercertify to the department that the fund is adequately solvent to pay thebenefits computed under subsection (a) of this section. A reduction in anindividual's weekly benefit amount resulting from the imposition of thisprovision will not increase the number of full weeks of benefits to which theindividual would otherwise have been entitled had the provision not beeninvoked. The amounts paid under this subsection shall be in completesatisfaction of a claimant's rights and benefits under this act.

(e) Upon periodic certification by the governor to the statetreasurer of inadequate revenues, the state treasurer may authorize interfundloans from the permanent Wyoming mineral trust fund or any other availablepermanent fund not subject to interest earning trust obligations, forcumulative amounts not exceeding twenty million dollars ($20,000,000.00), tothe unemployment compensation fund as needed to repay revenues borrowedpursuant to W.S. 27-3-208 or to pay benefits through January 1, 1995, which arenot able to be paid due to the insufficiency of any available revenues exceptfor those obtained through W.S. 27-3-208. Loans pursuant to this subsectionshall bear no interest and shall be repaid when the unemployment compensationfund is adequately solvent to repay the loans and to continue paying thebenefit obligations.

27-3-304. Maximum payment.

Exceptas provided by W.S. 27-3-316, the maximum amount of benefits payable to anyeligible individual in a benefit year shall not exceed twenty-six (26) timeshis weekly benefit or thirty percent (30%) of his wages payable for insuredwork in his base period, whichever is less. This amount shall be computed tothe next higher multiple of his weekly benefit.

27-3-305. Disclosure of child support obligations required; notification;amount withheld; payment; applicability of provisions.

(a) An individual filing a new claim for benefits payable underthis act shall disclose if he owes child support obligations enforced pursuantto a plan described in 42 U.S.C. 654 and approved under42 U.S.C. 651 et seq. If the individual owes child supportobligations and is eligible for benefits, the department shall notify the stateor local child support enforcement agency operating pursuant to a plandescribed in 42 U.S.C. 654 and enforcing theobligation that the individual is eligible for benefits.

(b) The department shall withhold from benefits payable to anindividual owing child support obligations enforced pursuant to a plan approvedunder 42 U.S.C. 651, et seq.:

(i) Repealed By Laws 2005, ch.186, 3.

(ii) The amount determined pursuant to an agreement under 42U.S.C. 654(19)(B)(i) and submitted to the department by the state or localchild support enforcement agency.

(iii) Repealed By Laws 2005, ch. 186, 3.

(c) Any amount withheld under subsection (b) of this sectionshall be paid by the department to the appropriate state or local child supportenforcement agency, treated as if paid to the individual as benefits under thisact and as if paid by the individual to the state or local child supportenforcement agency in satisfaction of his child support obligations.

(d) This section applies only if arrangements are made forreimbursement by the state or local child support enforcement agency foradministrative costs incurred by the department attributable to child supportobligations enforced by the agency and if the obligations are being enforcedpursuant to a plan approved under 42 U.S.C. 651, et seq.

27-3-306. Eligibility requirements; waiver or amendment authorized;unemployed waiting period; registration and referral for suitable work.

(a) An unemployed individual is eligible for benefits underthis article for any week if he:

(i) Registers for work with the department of workforceservices and actively seeks work in accordance with regulations of thecommission, unless he will be recalled to full-time work:

(A) By an employer who paid fifty percent (50%) or more of hisbase period wages;

(B) Within twelve (12) weeks by an employer.

(ii) Files a benefit claim for that week in accordance withregulations of the commission;

(iii) Is able and available for work;

(iv) Repealed By Laws 2005, ch. 186, 3.

(v) Earned wages for insured work in amounts specified bysubsection (d) of this section;

(vi) As a corporate officer, is unemployed, certifiesunemployment and otherwise satisfies the requirements of this subsection;

(vii) Continues to report to a department office in accordancewith regulations of the commission; and

(viii) Participates in reemployment services such as job searchassistance services if the individual is determined to be likely to exhaustregular benefits and to require reemployment services pursuant to a profilingsystem established by the department, unless the department determines:

(A) The individual has completed reemployment services; or

(B) There is justifiable cause for the claimant's failure toparticipate in these services.

(b) The commission may by regulation waive or amend therequirements of this section for individuals attached to regular work or othersituations in which these requirements are inconsistent with this act.Regulations of the commission shall not conflict with W.S. 27-3-303.

(d) To qualify under paragraph (a)(v) of this section, anindividual shall have earned:

(i) Wages for insured work during his base period of not lessthan eight percent (8%) of the statewide average annual wage computed underW.S. 27-3-303(a) rounded to the lowest fifty dollars ($50.00);

(ii) Repealed by Laws 1993, ch. 19, 2.

(iii) Wages for insured work of one and four-tenths (1.4) timesthe high quarter earnings in his base period; and

(iv) Not less than eight (8) times the weekly benefit amount ofhis current claim for services after the beginning of the next precedingbenefit year in which benefits were received. This paragraph applies only ifthe base period is the first four (4) of the last five (5) completed calendarquarters immediately preceding the first day of the benefit year. Servicesunder this paragraph must be performed in an employer-employee relationship butare not required to qualify as employment under W.S. 27-3-104 through 27-3-108.

(e) The department of workforce services shall register andrefer eligible benefit claimants under this article to suitable work meetingcriteria prescribed by W.S. 27-3-312 for regular benefits and by W.S.27-3-317(e) for extended benefits.

27-3-307. Eligibility when enrolled in approved training program;standards for training program approval.

(a) Notwithstanding W.S. 27-3-306(a)(i) and (iii) or27-3-311(a)(ii) and (iii) or any federal law relating to availability for,active search for, failure to apply for or refusal to accept suitable work, anotherwise eligible individual is eligible for benefits for any week if he is:

(i) Enrolled in a training program approved by the departmentpursuant to subsection (b) of this section; or

(ii) In training approved under federal law.

(b) Standards for training program approval under subsection(a) of this section are:

(i) Licensed or accredited by the appropriate agency;

(ii) Preparation for job skills for occupations with goodemployment opportunities;

(iii) Individual interest, aptitude and motivation determinednecessary by the department to complete the course successfully;

(iv) Regular class attendance, satisfactory progress in coursework and individual compliance with other training requirements of theinstitution;

(v) Training is to prepare an individual for entry level orupgraded employment in a recognized skilled vocational or technical occupationand such training is designed to facilitate the learning of particular skills;and

(vi) Current skills of the individual are obsolete or offerminimal employment opportunities.

(i) Is in training approved under federal law; or

(ii) Left work to enter approved training if the work is notsuitable, as defined under federal law.

(d) Notwithstanding W.S. 27-3-306(a)(i) and (iii) or27-3-311(a)(i) through (iii) or any federal law relating to availability for,active search for, failure to apply for or refusal to accept suitable work, anotherwise eligible individual is eligible for benefits for any week if he isnot receiving wages or compensation while participating in training in anapprenticeship program approved by the department if he:

(i) Is attending instruction related to the program when theinstruction does not exceed eight (8) weeks during the benefit year of theindividual and the attendance in the instr