Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.11 - UNEMPLOYMENT INSURANCE DIVISION
Subchapter 24.11.22 - Types of Accounts and Rate Setting
Rule 24.11.2225 - STATE, LOCAL GOVERNMENT, AND NONPROFIT ORGANIZATIONS ELECTING REIMBURSABLE ACCOUNT
Universal Citation: MT Admin Rules 24.11.2225
Current through Register Vol. 6, March 22, 2024
(1) Under 39-51-1124, 39-51-1125, and 39-51-1126, MCA, in lieu of paying taxes, a nonprofit organization or governmental entity may elect to reimburse the trust fund for benefit payment costs.
(a) To qualify for reimbursement, the
nonprofit employer must:
(i) meet the
criteria in section 501(c) (3) of the IRC;
(ii) submit a copy of the exemption letter
from the IRS; and
(iii) file an
election of method of payment form.
(b) To reimburse the trust fund, an employer
must pay into the trust fund an amount equal to the regular benefits and the
state of Montana's share of extended benefits charged to the employer's
account.
(c) The department
notifies the employer monthly of the amount of benefits charged to the
account.
(d) The trust fund may be
reimbursed on a monthly basis, but, to avoid late payment penalties and
interest, reimbursement must be made no later than 30 days after the end of the
quarter in which benefits were charged to the account.
(2) A governmental entity that does not elect to reimburse the trust fund is assigned an experience rate based on 39-51-1212, MCA.
(a) On or before June 15 of each year,
the department mails rate notices to governmental employers.
(b) All or the applicable portion of the
experience rating record of a governmental employer is transferred to the
successor in the event of a merger, split or acquisition, unless the successor
elects to reimburse the trust fund.
(3) A nonprofit organization that is not a governmental entity and does not elect to reimburse the trust fund is assigned an experience rate based on 39-51-1213, MCA..
39-51-301, 39-51-302, MCA; IMP, 39-51-1124, 39-51-1125, 39-51-1126, MCA;
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