2009 Rhode Island Code
Title 28 - Labor and Labor Relations
CHAPTER 28-43 - Employment Security – Contributions
§ 28-43-2 - Balancing account – Credits and charges.

SECTION 28-43-2

   § 28-43-2  Balancing account – Credits and charges. – Subsequent to the establishment of the balancing account as set forth in § 28-43-1(1), the credits and charges to that account shall be determined by the director as follows:

   (1) Credits to the balancing account:

   (i) All interest earnings received by the fund;

   (ii) All transfers to the credit of the account of this state in the unemployment trust fund under 42 U.S.C. § 903(a);

   (iii) Any plus balance remaining to the credit of an employer's account after he or she has ceased to be subject to chapters 42 – 44 of this title;

   (iv) The entire amount credited to the balancing account under § 28-43-9 relating to the balancing rate;

   (v) An amount equal to the amount of any restitution by an employee of benefits, whether that restitution is in cash or in the form of offset against benefits otherwise due, when that restitution is made;

   (vi) Any deposits made by employers in connection with an appeal under § 28-44-39, which are not returnable;

   (vii) The amount reimbursed or advanced to this state as the federal share of extended benefits paid to individuals under the provisions of § 28-44-62; and

   (viii) The amount reimbursed to this state in accordance with the provisions of § 121 of United States P.L. 94-566.

   (2) Charges to the balancing account:

   (i) Any minus balance of an employer's account after he or she has ceased to be subject to this title, together with an amount equal to benefits subsequently paid based on wages reported by that employer;

   (ii) Any disbursements from the fund that are not chargeable to employer accounts;

   (iii) Any benefit payments paid to a claimant and charged to an employer's account after a hearing in which the employer appeared and contested the award which is subsequently finally disallowed on appeal, which charges to the employer's account shall be cancelled;

   (iv) Any benefit payments based on determinations by the administrative agencies of other states;

   (v) Dependent's allowances not otherwise chargeable to an employer's account paid under § 28-44-6 for benefit years beginning subsequent to September 30, 1985;

   (vi) Benefits not chargeable to any individual employer's account;

   (vii) Any benefit payments paid to an individual who has left his or her employment for reasons which have been determined not to have been connected with the employment; provided, that the benefits paid to an individual who leaves work pursuant to a retirement plan, system, or program in accordance with the provisions of § 28-44-17 of this title shall be charged in accordance with the provisions of § 28-43-3(2)(ii);

   (viii) Any benefits paid for benefit years beginning subsequent to September 30, 1985 to an individual in accordance with the provisions of § 28-44-62, and not otherwise chargeable to an employer's account;

   (ix) The foregoing charges to the balancing account shall be limited to benefits paid based on service with an employer required to pay contributions under the provisions of chapters 42 – 44 of this title.

   (x) Any benefits paid for benefit years beginning subsequent to July 7, 1996 to an individual unemployed as a result of physical damage to the real property at the employer's usual place of business caused by severe weather conditions, including, but not limited to, hurricanes, snowstorms, ice storms or flooding, or fire except where caused by the employer.