Current through Register Vol. 46, No. 12, March 20, 2024
(a) A nonprofit organization liable for
contributions which may elect to become liable for payments in lieu of
contributions shall file written notice of such election in such manner and on
such forms as the Department of Labor may request.
(1) Such notice shall be filed before the
beginning of the calendar year to which the election applies. However, if the
nonprofit organization became liable for contributions after the beginning of
the calendar year, the notice shall be filed not later than 30 days after the
end of that calendar quarter in such calendar year in which the event rendering
it liable occurred.
(2) If a group
of nonprofit organizations elect jointly to become liable for payments in lieu
of contributions, the notice shall be signed by all members of the group and
shall designate one of the members as agent for the others in relation to the
group election.
(b)
Nonprofit organizations, or the designated agent for a group of such
organizations, which have made an election pursuant to the provisions of this
section shall be billed after the end of each calendar quarter for benefits
charged to their accounts. Payments for these charges shall be made on or
before the last day of the month following the close of that quarter, or within
15 days after the billing date, whichever is the later.
(c) An election to become liable for payments
in lieu of contributions shall continue to apply until it has been terminated
in accordance with the following:
(1) It may
be terminated by a nonprofit organization as of the first day of a calendar
year by filing a written notice to this effect with the Department of Labor
before the beginning of such year. If nonprofit organizations are members of a
group which elected jointly to become liable for contributions, the designated
agent or an individual member may file such notice which shall then be deemed
to apply to all members of the group. Such notice shall be filed not later than
30 days before the beginning of the calendar year, and such agent or such
member shall inform all members of the group of the action taken. However, any
member of such group, individually or jointly as a group with other nonprofit
organizations, may file a new notice of election in accordance with the
provisions of subdivision (a) of this section.
(2) It may be cancelled by the Industrial
Commissioner with respect to a nonprofit organization at any time by giving
written notice to the nonprofit organization, or to the designated agent for a
group of nonprofit organizations (in which event the cancellation shall apply
to all members of the group), if there is a failure to make timely payment, as
required pursuant to subdivision (b) of this section, of benefits charged to
the account of the nonprofit organization or, with respect to a member of a
group having made a joint election, charged to the account of any member of the
group.
(d) A nonprofit
organization whose election has been cancelled pursuant to paragraph (c)(2)
this section may thereafter file a new notice of election in accordance with
the provisions of subdivision (a) of this section, individually or as a member
of a group, provided:
(1) its outstanding
obligations or, if it was a member of a group having made a joint election, the
outstanding obligations of all members of the group have been liquidated;
and
(2) it has satisfied the
Industrial Commissioner, and the commissioner has made a finding to this
effect, that a failure to make payments as required is not likely to
recur.