Title 35A Utah Workforce Services Code
Chapter 4 Employment Security Act
Section 301 Definitions.
35A-4-301. Definitions.
As used in this part:
(1) "Benefit cost rate" means benefit costs of all individuals paid in a calendar year, as
defined in Subsection (2), including the state's share of extended benefit costs, divided by the
total wages paid by all employers subject to contributions in the same calendar year, calculated to
four decimal places, disregarding the remaining fraction, if any.
(2) "Benefit costs" means the net money payments made to individuals who were
employed by employers subject to contributions, excluding extended benefit costs, as provided in
this chapter with respect to unemployment.
(3) "Computation date" means July 1 of any year, beginning July 1, 1984.
(4) "Contribution year" means any calendar year beginning on January 1 and ending on
December 31.
(5) "Fiscal year" means the year beginning with July 1 of one year and ending June 30 of
the next year. For example, fiscal year 1992 begins July 1, 1991, and ends June 30, 1992.
(6) "New employer" means any employer who has been an employer as defined in this
chapter and whose account has been chargeable with benefits for less than one fiscal year
immediately preceding the computation date.
(7) "Payroll" means total wages.
(8) "Qualified employer" means any employer who was an employer as defined in this
chapter during each quarter of the prior fiscal year immediately preceding the computation date.
(9) "Qualifying period" means the four fiscal years immediately preceding the
contribution year on or after January 1, 1985. If four fiscal years of data are not available, the
qualifying period is the lesser number of fiscal years for which data are available, but not less
than one fiscal year.
(10) "Reserve" means that amount of money in the fund which has been appropriated or
is subject to appropriation by the Legislature, exclusive of moneys transferred to the fund under
the Federal Employment Security Administrative Financing Act of 1954, 42 U.S.C. 1101 et seq.
(11) "Taxable wages" means all remuneration paid by an employer to employees for
insured work that is subject to unemployment insurance contributions.
(12) "Total wages" means all remuneration paid by an employer to employees for insured
work.
(13) "Unemployment experience" means all factors, including benefit costs and taxable
wages, which bear a direct relation to an employer's unemployment risk.
Amended by Chapter 12, 2005 General Session
Download Code Section Zipped WordPerfect 35A04_030100.ZIP 3,152 Bytes