39-51-1214. Benefit payments chargeable to employer experience rating accounts. (1) Except for cost reimbursement, benefits paid must be charged to the account of each of the claimant's base period employers. The benefit charged must be based on the percentage of wages paid by the employer as compared to the total wages paid by all employers in the claimant's base period.
     (2) A charge may not be made to the account of a covered employer with respect to benefits paid under the following situations:
     (a) if paid to a worker who terminated services voluntarily without good cause attributable to a covered employer or who had been discharged for misconduct in connection with services;
     (b) if paid in accordance with the extended benefit program triggered by either national or state indicators;
     (c) if the base period employer continues to provide employment with no reduction in hours or wages;
     (d) if benefits are paid to claimants who are in training approved under 39-51-2307;
     (e) if the base period employer is ordered to military service, as defined in 10-1-1003; or
     (f) if benefits are paid to an employee laid off as the result of the return to work of a permanent employee who:
     (i) was called to military service, as defined in 10-1-1003; and
     (ii) had completed 4 or more weeks of military service and exercised reemployment rights under Title 10, chapter 1, part 10.

     History: En. Sec. 11, Ch. 685, L. 1979; amd. Sec. 3, Ch. 3, L. 1981; amd. Sec. 2, Ch. 50, L. 1989; amd. Sec. 24, Ch. 373, L. 1991; amd. Sec. 1, Ch. 86, L. 1993; amd. Sec. 25, Ch. 381, L. 2005; amd. Sec. 10, Ch. 52, L. 2007.