Unemployment Insurance Law Summaries
Rhode Island, Unemployment Insurance Law Summaries
Rhode Island's unemployment insurance law is located in Title 28, Chapters 42, 43, 44, and 19 of the General Laws of 1968 and 1969, as amended, Secs. 28-42-1 to 28-44-70, and 42-19-1 to 42-19-8; and in the Rules Issued by the Department of Employment and Training. The full text of the law is available beginning at Unemployment Insurance UI-RI ¶4001 .
Rhode Island's temporary disability insurance law is located in Title 28, Chapters 39, 40 and 41 of the General Laws of 1968, as amended, Secs. 28-39-1 to 28-41-33; and in the Rules Issued by the Department of Employment and Training. The full text of the law is available beginning at Unemployment Insurance UI-RI ¶4601 .
DEFINITIONS
“Employer:” One who employs one or more individuals for some portion of a day at any time within calendar year. Generally, an employer subject to the FUTA is automatically subject to the Rhode Island law.
“Employer for disability insurance:” The same as the definition of “employer” for unemployment insurance purposes.
“Employment:” Service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied, with exceptions listed below.
Services performed for wages constitute employment. Independent contractor or employee status is determined by the same factors used by the IRS.
Persons employed in maritime services on or about vessels are covered. Also, employers subject to the FUTA are generally engaged in covered employment.
“Employment for disability insurance:” The same as the definition of “employment” for unemployment insurance purposes.
Political subdivisions of the state may elect coverage for themselves or any instrumentality. Services performed by individuals for a political subdivision's highway department or department of public works, including full-time highway surveyors, whether or not such surveyors are elected, are covered.
Services performed by the following officers and employees of political subdivisions are specifically excluded:
Elected officials;
Officials paid on a fee or per diem basis;
Individuals on any work-relief project undertaken by such political subdivision or its instrumentalities;
Individuals employed on the faculties of schools maintained by such political subdivision and its instrumentality;
Individuals employed on a seasonal basis.
“Employee:” Any person who is or has been employed by an employer subject to the Act and in employment subject to the Act.
“Employee for disability insurance:” The same as the definition of “employee” for unemployment insurance purposes.
An employee who depends for healing upon prayer or spiritual means will be exempt from provisions of the Act upon filing the prescribed affidavits.
“Wages:” All remuneration paid for personal services, including commissions, bonuses, any remuneration subject to the FUTA and cash value of all remuneration paid in any medium other than cash. Gratuities customarily received in course of work from persons other than employer are treated as wages paid by employer. The term “wages” does not include the following:
The taxable wage base is $12,000 if the fund balance, not including any federal disbursements made to the states pursuant to 42 U.S.C. Sec. 1103, is more than $225 million, $14,000 if the fund balance is more than $175 million but less than $225 million, $16,000 if the fund balance is more than $125 million but less than $175 million, $18,000 if the fund balance is less than or equal to $125 million but more than $75 million, and $19,000 if the fund balance is less than $75 million. Remuneration paid by employer's predecessor and remuneration for employment in another state may be included within taxable limitation. Amount will be increased if federal taxable wage base is increased to an amount over Rhode Island's limit. Under these provisions, the taxable wage base for 2009 is $18,000.
Payments by employer to or on behalf of individuals in its employ under plan (including a cafeteria plan) or system established on account of retirement, sickness or accident disability, medical and hospitalization expenses, or death.
Other exclusions from wages are listed below.
“Wages for disability insurance:” “Wages” under the disability law may not include payments made by an employer to an employee more than six calendar months after the last calendar month in which he or she worked for the employer. Note also the difference in the taxable wage base under the two laws.
COVERAGE
Generally an employer subject to the FUTA is automatically subject to the Rhode Island Law.
Service in employment, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied, is covered with exceptions from coverage listed below. Services performed for wages constitute employment unless and until it is shown that the individual is:
free from control and direction; and
performing such services outside usual course of employer's business or outside all places of employer's business; and
customarily engaged in independently established business.
Persons employed in maritime services on or about vessels are covered. Also, employers subject to the FUTA are generally engaged in covered employment.
Agricultural and domestic employers.- Services performed in agricultural labor are covered. When agricultural labor is supplied by a crew leader, the employing unit for which the services are performed is the employer of the crew members unless the crew leader is registered under the Farm Labor Contractor Registration Act of 1963, or substantially all of the crew members operate or maintain certain mechanized equipment that is provided by the crew leader. In either of these instances, the crew leader is the employer.
Domestic service.- Domestic service in a private home is covered if performed for an employing unit that paid wages of $1,000 or more for such services in any quarter of the current or preceding calendar year.
Government and nonprofit employers.- Coverage is mandatory for nonprofit organizations exempt from federal income tax and for most services performed for the state; political subdivisions and their instrumentalities are also mandatorily covered.
Any governmental entity may elect to pay contributions or make payments in lieu of contributions. Nonprofit organizations also have the option of financing the payment of benefits by either method. Under reimbursement financing, employers make payments equal to the full amount of regular benefits plus the full amount of extended benefits paid to claimants.
Employment for disability insurance
The same as the definition of “employment” for unemployment insurance as noted above.
Note that although the coverage provisions under the unemployment insurance and the disability benefits laws is basically the same, there are some exceptions as follows:
An employee who depends for healing upon prayer or spiritual means will be exempt from provisions of the Act upon filing the prescribed affidavits.
Political subdivisions of the state may elect coverage for themselves or any instrumentality. Services performed by individuals for a political subdivision's highway department or department of public works, including full-time highway surveyors, whether or not such surveyors are elected, are covered.
Services performed by the following officers and employees of political subdivisions are specifically excluded:
Elected officials;
Officials paid on a fee or per diem basis;
Individuals on any work-relief project undertaken by such political subdivision or its instrumentalities;
Individuals employed on the faculties of schools maintained by such political subdivision and its instrumentality;
Individuals employed on a seasonal basis.
EXCEPTIONS
Wages.- See DEFINITIONS above.
Wages for disability insurance.- “Wages” under the disability law may not include payments made by an employer to an employee more than six calendar months after the last calendar month in which he worked for the employer. Note also the difference in the taxable wage base under the two laws.
Employment.- The term “employment” does not include:
Service not in the course of employer's business (with the exception of corporations).
Golf caddies, unless service performed solely for a club with respect to which the club alone bears the expense.
Insurance brokers, agents or sub-agents paid entirely on a commission basis (this exemption does not include service performed as an industrial or debit insurance agent).
Organizations exempt from income tax, with respect to services performed in calendar quarter if remuneration does not exceed $50.
Real estate salespersons on commission basis only.
Relatives, i.e., service performed by individual in employ of son, daughter, or spouse, or by child under 18 in employ of parent.
Service covered by federal unemployment compensation system.
Service covered under another state unemployment compensation law through reciprocal arrangement.
Students employed by school where they are enrolled and attending classes.
Service by a student enrolled at a nonprofit or public educational institution in a full-time work-study program. This exemption is not applicable to programs established for an employer or group of employers.
Service performed by an individual on a boat engaged in catching fish or other forms of aquatic animal life under an arrangement with the boat owner or operator under which the individual receives no cash other than a share of the boat's catch or a share of the proceeds from the catch and the operating crew of the boat is normally made up of fewer than 10 persons.
Service performed by a member of an Americorp program (Sec. 28-42-8(14)).
Government and nonprofit employers.- Coverage is mandatory for nonprofit organizations exempt from federal income tax and for most services performed for the state; political subdivisions and their instrumentalities are also mandatorily covered. Services for the federal government or other states remain excluded, as do the following services performed for the state of Rhode Island:
Elected officials.
Inmates of custodial or penal institutions.
Members of a legislative body or the state judiciary.
Employees serving on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency.
Members of the national guard or air national guard.
Individuals serving in certain major nontenured policymaking or advisory positions.
Services for tax-exempt nonprofit organizations do not include the following:
Church or organization operated primarily for religious purposes and which is controlled by a church.
Religious duties of a minister or member of a religious order.
Patients performing services in a rehabilitation facility or sheltered workshop.
Individual receiving unemployment work-relief or work-training under a program financed by a federal agency or an agency of a state or political subdivision.
Inmates of custodial or penal institutions.
Employment for disability insurance.- The same as the definition of “employment” for unemployment insurance as noted above.
Political subdivisions of the state may elect coverage for themselves or any instrumentality. Services performed by individuals for a political subdivision's highway department or department of public works, including full-time highway surveyors, whether or not such surveyors are elected, are covered.
Services performed by the following officers and employees of political subdivisions are specifically excluded:
Elected officials;
Officials paid on a fee or per diem basis;
Individuals on any work-relief project undertaken by such political subdivision or its instrumentalities;
Individuals employed on the faculties of schools maintained by such political subdivision and its instrumentality;
Individuals employed on a seasonal basis.
PROCEDURES
Base period.- The last four of the most recently completed five calendar quarters immediately preceding the first day of the benefit year. If an individual is monetarily ineligible using this formula, an alternate base period, which consists of the last four completed calendar quarters immediately preceding the first day of the benefit year, instead is used to calculate an individual's base period.
Base period for disability insurance.- The first four of the most recently completed five calendar quarters immediately preceding the first day of the benefit year. If an individual is monetarily ineligible using this formula, an alternate base period consisting of the last four completed calendar quarters immediately preceding the first day of the benefit year is used.
Benefit year.- 52-consecutive-calendar-week period, the first week of which begins with Sunday of the week in which valid claim is filed. 53 weeks if the filing of a new valid claim would result in overlapping any quarter of the base period of a prior new claim, except that a new benefit year may not begin prior to the Sunday next following the end of the old benefit year.
Benefit year for disability insurance.- 52-consecutive-calendar-week period, the first week of which begins with Sunday of the week in which valid claim is filed. 53 consecutive calendar weeks if the subsequent filing of a new valid claim immediately following the end of a previous benefit year would result in overlapping of any quarter of the base period of the prior claim.
Weekly benefit amount.- 4.62% of the individual's high-quarter wages. Not more than 67% of the state average weekly wage. The maximum thus determined for benefit years beginning on and after 7/1/2008 is $528. Minimum is $68. Additional dependents' allowances of the greater of $10 or 5% of the weekly benefit amount, up to a total of five dependents, payable for each child under 18 and each child 18 or over who is incapable of earning any wages because of mental or physical incapacities. Number of dependents and fact of dependency determined as of the beginning of the claimant's benefit year. "Child" includes natural, adopted, and stepchildren. If 2 or more parties claim the same dependent for the same week, the benefit is provided to the party who has actual custody of the dependent, or in the case of joint custody, to the party who has physical possession of the dependent. Effective 7/1/2008, the maximum amount of benefits, including dependents' allowances, is $660 per week.
Eligible claimant may earn
of the weekly benefit amount and still receive full benefit rate. Claimant who is eligible and totally unemployed, and has received benefits for two or more successive weeks, and returns to work before the end of claimant's benefit week is entitled to
of his or her benefit rate for each day of unemployment in that week, but no more than
of such benefit rate. Benefits are not reduced by the amount of any holiday pay received by claimant where no services are performed on the holiday.
Note that deductions may be made from a claimant's benefit payment in order to satisfy his or her child support obligations.
Weekly benefit amount for disability insurance.- 4.62% of high-quarter wages, but not less than 85% of the statewide average weekly wage for the preceding calendar year, rounded up to the next higher dollar. Determination of general maximum is made annually not later than May 31. The maximum weekly benefit is $671 for benefit years beginning on and after 7/1/2008. Minimum is $69. "Average weekly wage" means the amount determined by dividing the individual's total wages earned for services performed in employment within his or her base period by the number of the base-period credit weeks.
Dependents' allowances for natural, adopted, or stepchildren are also payable at the rate of the greater of $10 or 7% of the individual's weekly benefit rate, up to a total of 5 dependents, for each child ( "child" includes natural, adopted, and stepchildren) who is under 18, and for each child 18 or over who is incapable of earning any wages because of mental or physical incapacity. Number of dependents and fact of dependency determined as of the beginning of the benefit year. Effective 7/1/2008, the maximum amount of benefits, including dependents' allowances, is $906 per week.
Claimant who has been sick (unemployed and unable to perform regular or customary work because of physical or mental condition, including pregnancy) and returns to work before the end of his or her benefit week, is entitled to
of the benefit rate for each day of unemployment in that week, but no more than
of such benefit rate. Such “lag day” benefits may also be payable if claimant's waiting period ends on a day prior to last regular workday of a calendar week, provided that payment is made only for those days on which work is ordinarily performed in the occupation in which the claimant was last employed, including any holiday when the performance of services is waived by the employer, and provided that no lag day benefits are payable for any day on which claimant performed services and earned remuneration therefor.
A claimant may receive temporary disability payments if, after a seven-day waiting period, he or she becomes ill again and refiles for benefits, after seven consecutive days of illness have elapsed. No person may receive waiting period credit, benefits or dependents' allowances for any week with respect to which he or she receives workers' compensation benefits. In the case of subsequent lump-sum workers' compensation awards, the Director will receive the award rather than the claimant, to the extent that it duplicates temporary disability payments. Where an employer or its insurance carrier is notified of a possible duplication of temporary disability and workers' compensation payments, the notice constitutes a lien on any pending workers' compensation award. The employer or its insurance carrier is required to reimburse the fund for any disability benefits, etc., for any week or weeks for which the award or settlement is made.
Maximum total benefits.- 36% of total base period wages, but not more than 26 times the weekly benefit rate. These amounts do not include dependents' allowances.
In addition, a claimant, during periods of high unemployment, may receive extended benefits on the basis of the regular weekly benefit amount.
Participating employees may obtain work sharing benefits equal to the regular weekly benefit rate times the percentage of reduction in the individual's usual weekly hours of work as specified in the work sharing plan. Combined benefits in any benefit year may not exceed the maximum entitlement for regular benefits.
Maximum total benefits for disability insurance.- Determination is made as follows: 36% of individual's total base period wages. Result, which may not exceed 30 times the claimant's weekly benefit rate, is total amount of benefits payable to him or her in a benefit year. Dependents' allowances are additional.
Benefit eligibility: Requirements-
Wages in one quarter equal to at least 200 times the minimum hourly wage, total base period wages equal to at least 1
times high-quarter wages, and total base period wages equal to at least 400 times minimum hourly wage or, in the alternative, total base period wages equal to three times such amount. To requalify for benefits in a second benefit year, claimant must have earned wages of at least 80 times the minimum hourly wage subsequent to the beginning of the preceding benefit year. An individual must also:
be able to work and available for work,
have served one-week waiting period (not required if unemployment results from a natural disaster or a state of emergency), and
participate in reemployment services if so required.
Claimant will not, however, be declared ineligible because of his or her regular attendance at an approved vocational training course.
An individual in an instructional, research or principal administrative capacity for an educational institution is ineligible for benefits during school vacation periods and paid sabbatical leaves based on service with such an institution.
Benefits are not payable between school years or terms on the basis of services performed by nonprofessional school employees if there is reasonable assurance of reemployment in the second year or term. Retroactive payments of benefits may be claimed if no opportunity to work is actually given in the second year or term.
A similar disqualification applies during established and customary vacation periods and holiday recesses, and to individuals performing services in an educational institution while in the employ of an educational service agency.
Benefits are not payable to professional athletes for any period between sport seasons if there is a reasonable assurance that the individual will perform services in both seasons.
Benefits are not payable to an alien unless he or she has been lawfully admitted for permanent residence at the time the services are performed, is lawfully present for the purpose of performing the services, or is otherwise permanently residing in the U.S. under color of law.
Benefit eligibility for disability insurance.-
(a) wages in any calendar quarter of the base period of at least 200 times minimum hourly wage, total base period wages equal to at least
times high-quarter wages, and minimum total base period wages of at least 400 times minimum hourly wage, or (b) as an alternative, three times the amount in (a);
serve one-week waiting period within benefit year, except that benefits are payable for the waiting period if the individual is unemployed during the waiting period due to sickness and the sickness continues for at least an additional 21 consecutive days.
In addition, a person who is receiving unemployment benefits and who is injured while unemployed and as a result of such injury becomes ineligible for UI benefits will be eligible for disability benefits without serving the waiting period.
Benefits may not be denied because a claimant continues to receive wages from the employer while unemployed due to sickness. However, such wages, when paid more than six calendar months following the last calendar month in which the claimant performed services, may not be used as a basis for paying benefits.
Otherwise eligible individual who is unemployed because of sickness resulting from pregnancy, childbirth, miscarriage or abortion is entitled to benefits that are regularly provided for unemployment due to sickness.
Disqualifications-period.- Discharge for proved misconduct connected with work -week in which discharged and until claimant has had at least eight weeks of work, in each of which he or she has earned 20 times minimum hourly wage performing services in covered employment. However, if an individual is discharged and a complaint is issued by the regional office of the National Labor Relations Board or the state labor relations board that an unfair practice has occurred in relation to such discharge, the individual will be entitled to benefits. In addition, individuals who leave work under a public or private retirement plan, system or program are not considered to have been discharged for misconduct if they are otherwise eligible.
Voluntary leaving without good cause-until individual has at least eight weeks of work in covered employment with earnings of 20 times minimum hourly wage in each of said eight weeks. Individuals of either sex who leave due to sexual harassment also leave with good cause. Individual who leaves as the result of domestic abuse leaves with good cause if certain conditions are met.
Refusal of suitable work-week in which refusal occurred and until claimant has had at least eight weeks of work in covered employment, in each of which he or she has earned 20 times minimum hourly wage.
Labor dispute-duration of dispute, but if unemployment continues more than one week following end of dispute, an otherwise eligible individual is entitled to benefits. No disqualification applies during lockout.
Receipt of temporary partial disability under any workers' compensation law-unemployment benefits reduced by amount of such payments.
Receipt of unemployment benefits under another law -period for which such payments are made.
Receipt of governmental or other pension, retirement or retired pay, annuity or any other similar periodic payment based on previous work with base period employer-benefits reduced by amount of such payments, but not below zero.
Vacations with pay-period for which vacation pay applies.
Misrepresentation to obtain benefits if convicted by a court of competent jurisdiction-one year following such conviction.
Disability insurance disqualifications-period.- Receipt of benefits under state or federal unemployment compensation or disability benefits law-period for which payments are made.
Misrepresentation to obtain benefits if convicted by a court of competent jurisdiction-one year following such conviction.
WHAT THE EMPLOYER MUST DO
Pay the standard rate.- 2.41% (reduced to offset the Job Development Assessment and the Employment Security Reemployment Assessment-see below). Maximum possible rate is 10.0% (reduced by offset to Job Development Assessment and the Employment Security Reemployment Assessment). Each employer pays a .21% Job Development Assessment and basic rates are reduced by .21%. Minimum rate is 0.6%. No employee tax under Employment Security Act.
Experience rates.- An account to which benefits are charged and contributions are credited is maintained for each employer subject to the law. An employer becomes eligible for rates as low as 0.6% (reduced by any Job Development Assessment or Employment Security Reemployment Assessment) or as high as 10.0% (reduced by any Job Development Assessment or Employment Security Reemployment Assessment) only after the employer has three years of employment experience.
Employers who have not been subject to the law for a sufficient period of time to be eligible for an experience rate pay contributions at a rate that is the higher of 1.0% or the state's five-year benefit cost rate, but not more than 4.2%. For 2009, the rate for new employers is 2.36% (which includes the Job Development Assessment).
Once an employer has the required experience, its rate for the next calendar year will be set according to its “reserve percentage.” “Reserve percentage” is determined as the net balance of its account on June 30 stated as a percentage of its 12-month average taxable payroll for the last 36 months ended on the preceding June 30.
One of nine schedules of variable rates will apply for a calendar year, depending on the fund's “reserve ratio.” Stated simply, the fund reserve ratio is a measure of the adequacy of the fund balance made by comparing it with total statewide taxable payrolls in a recent one-or three-year period.
If the ratio is less than 2.75%, rated employers pay under the highest schedule at rates ranging from 10.0% to 1.9%. If the reserve ratio is 6.4% or more, rated employers pay under the lowest schedule at rates ranging from 7.0% to 0.6%. Which of the rates in the schedule applicable for a calendar year will apply to a given employer depends on its individual reserve percentage.
Each employer is required to pay a .21% Job Development Assessment in addition to any other contributions. The assessments are not considered part of the individual employer's contribution rate for the purpose of determining its balancing charge. In addition, basic contribution rates are reduced by the amount of the assessments.
Rates for 2009 are determined under Schedule I below (which includes the offset for the .21% Job Development Assessment):
Positive Reserve
Percentages
|
2009
Rates (%)
|
|---|
17.00 and over
|
1.69
|
15.50 to 16.99
|
2.09
|
14.00 to 15.49
|
2.39
|
12.50 to 13.99
|
2.77
|
11.00 to 12.49
|
2.89
|
9.50 to 10.99
|
3.09
|
8.00 to 9.49
|
3.29
|
6.50 to 7.99
|
3.49
|
5.00 to 6.49
|
3.69
|
3.50 to 4.99
|
3.99
|
2.00 to 3.49
|
4.29
|
0.00 to 1.99
|
4.59
|
|
|
Negative Reserve
Percentages
|
|---|
−0.01 to −1.99
|
5.19
|
−2.00 to −3.99
|
5.49
|
−4.00 to −5.99
|
5.79
|
−6.00 to −7.99
|
6.19
|
−8.00 to −9.99
|
6.59
|
−10.00 to −11.99
|
6.99
|
−12.00 to −13.99
|
7.39
|
−14.00 to −15.99
|
7.79
|
−16.00 to −17.99
|
8.19
|
−18.00 to −19.99
|
8.59
|
−20.00 to −21.99
|
8.99
|
−22.00 to −23.99
|
9.39
|
−24.00 and over
|
9.79
|
“Balancing rates” may also be assessed, but they result only in charges against employer accounts, and are not added directly to an employer's tax rate. Amounts determined to be due under a balancing rate are charged to the employer's account and credited to the fund's balancing account. Generally, balancing charges recover for the fund benefits charged to employers with negative account balances, benefits not chargeable to an existing employer account, and extended benefit payments.
The balancing rate will be determined by multiplying the individual employer's basic rate for a year by a balancing percentage rate. This percentage is:
4% if Schedule A is in effect,
6% if Schedule B is in effect,
8% if Schedule C is in effect,
10% if Schedule D is in effect,
12% if Schedule E is in effect,
14% if Schedule F is in effect,
16% if Schedule G is in effect,
18% if Schedule H is in effect, and
20% if Schedule I is in effect.
If the balance in the balancing account as of the computation date is greater than or equal to zero, no balancing charge will be made for the immediately following tax year.
Whenever the amount in the fund available for benefits is less than zero at the end of any second month in a calendar quarter, each contributing employer will be required to pay a surtax of 0.3% for such quarter.
For Disability Insurance purposes:
No employer tax. Employee tax rate is an amount equal to the fund cost rate times the wages paid by the employer to the employee up to the taxable wage base, as determined on or before November 15th of each year. For 2009, the employee tax rate is 1.5%. The taxable wage base is the greater of $38,000 or the annual earnings needed by an individual to qualify for the maximum weekly benefit amount and maximum duration of benefits. It is computed by multiplying the maximum weekly benefit amount by 30 and dividing the resultant product by .36. The result, if not an even multiple of $100, is rounded upward to the next higher even multiple of $100. For 2009, the taxable wage base is $56,000.
Reporting of contributions under the Temporary Disability Insurance Act is included in Form DES-TX-17 (see below). Instead of reporting wages by calendar quarters, employers are required to submit employment and wage data only upon request (on Form TDI-4-W). This information is to be provided to the Department within five days of date entered on request form. Failure to file any report required under the law results in both penalties and interest for each such failure.
DEADLINES
Tax.- Quarterly Tax and Wage Report, Form DET-TX-17, along with remittance, is due quarterly on or before last day of following month. Employers should use this form to report wage and tax information under both the Employment Security and Temporary Disability Insurance Acts. Form DET-TX-17-X is the worksheet for the Quarterly Tax and Wage Report. Failure to file this report on time will subject employers to certain interest and penalties. If due date falls on Sunday or legal holiday, payment may be made on next business day. Reports postmarked on due date are deemed timely filed.
Wage.- A detailed quarterly wage report must also be included on Form DET-TX-17, Quarterly Tax and Wage Report, and must be filed within 30 days after the end of each quarter, listing each employee's name, social security account number, total wages, and other necessary information. A penalty may be imposed for failure to file.
Low earnings.- On regular pay day following expiration of week when employee worked less than full-time and earned less than the maximum weekly benefit amount, furnish employee with written evidence (pay envelope, check stub, etc.) of amount of wages earned, etc. Where employee was thus unemployed on seven consecutive days in a two-week period, give him or her (upon request) a statement showing
days of such unemployment,
amount earned on any of the days, and
that such unemployment was due to lack of work.
Failure to file any report required under the law incurs both penalties and interest for each such failure.
Disability.- Form TDI-4-W, Employee Wage and Employment Report, is sent by the Director to employers upon the filing of a disability claim. Employers must provide information concerning the claimant, including earnings, reason for unemployment and termination date. Employers must return this report within five working days of the mailing date indicated on the form.
ENFORCEMENT
The Rhode Island Employment Security Act and the Temporary Disability Insurance Act are administered by the Department of Labor and Training.
The director, in consultation with the attorney general, will establish a form to give notice that the endorsement of a benefit check is the endorser's affirmation that he or she is qualified to receive benefits under the employment security act. The notice will be sent to all individuals who are presently receiving benefits and given to those who file claims for benefits in the future (Sec. 28-42-62.1).
If an employer fails to comply with any provision of the law, the director, after giving at least five days' notice in writing specifying the time and place of hearing and requiring the employer to show cause why its registration should not be revoked, will hold a hearing and will revoke or suspend any one or more of the registrations held by the employer. The director will not issue a new registration after such revocation unless he or she is satisfied that the former holder of the registration will comply with the provisions of the law (Sec. 28-42-63.1).
Records.- The Director may require from any employer or employing unit, employing any person in the state, any reports he or she considers necessary concerning persons employed, employment, wages, hours, unemployment and related matters. Information so obtained is considered confidential and will not be open to public inspection, but benefit claimants are to be supplied with any information necessary for proper presentation of their claims. Such information may also be used in any court actions to which the Director is a party and may be disclosed to certain state and federal agencies (Sec. 28-42-38).
WHO TO CONTACT
The Rhode Island Employment Security Act and the Temporary Disability Insurance Act are administered by the Department of Employment and Training, 101 Friendship St., Providence, Rhode Island 02903; Telephone (401) 277-3600.
RECORDKEEPING
Every employer and employing unit is required to keep true and accurate employment records for four years of all persons it employs, of the weekly hours worked by each person, of the weekly wages paid to each, and of such other information as the Director may prescribe. Such records must be at all times available within Rhode Island and must be open to inspection at any reasonable time and as often as the Director deems necessary.
Notice of claim.- The Director will notify the employer when a claim for temporary disability benefits has been filed. The employer must promptly furnish the information required to determine the claimant's benefit rights, along with any information that might affect the validity of the claim or the right of the claimant to waiting period credit or benefits. Unless there is good cause, the notice must be returned within seven working days (Sec. 28-41-15).
POSTING
Every employing unit is required to post and maintain such printed notices as are determined necessary by the Director and Department in the administration of the Act (Department of Employment Security Rule VI). See ¶41-9900 .
PENALTIES
Interest and penalties.- Contributions or reimbursement payments unpaid on the due date bear interest at the rate of 1
% per month from such due date until paid.
It is unlawful to do any of the following:
Make or cause to be made any knowingly false or fraudulent material statement or material representation for the purpose of obtaining or denying any benefits;
Present or cause to be presented any knowingly false or fraudulent written or oral material statement in support of, or in opposition to, any claim for benefits or petition regarding the continuation, termination or modification of benefits;
Knowingly assist, aid and abet, solicit, or conspire with any person who engages in unlawful acts under this section;
Willfully misrepresent or fail to disclose any material fact in order to avoid or reduce any contribution or other payment required of an employing unit;
Willfully fail to report or provide false or misleading information regarding ownership changes as required by regulations promulgated by the department;
Willfully make or require any deduction from wages to pay all or any portion of the contributions required from employers, or try to induce any individual to waive any right under the law.
If it is determined that any person concealed or knowingly failed to disclose that which is required by law to be revealed, knowingly gave or used perjured testimony or false evidence, knowingly made a false statement of fact, participated in the creation or presentation of evidence which he knows to be false, or otherwise engaged in conduct in violation of this section, that person shall be guilty of a misdemeanor and subject in criminal proceedings to a fine and/or penalty not exceeding $1,000, or double the value of the fraud, whichever is greater, or by imprisonment up to one year in state prison, or both.
Any individual, employing unit, or its agent, who knowingly fails or refuses to make any contribution or other payment required of an employing unit or who knowingly fails or refuses to make any contribution or report at the time and in the manner required will upon conviction be punished by a fine of not less than $10 nor more than $100, or by imprisonment not longer than 60 days, or by both such fine and imprisonment, and each day of such failure or refusal shall constitute a separate and distinct offense. If the employer in question is a corporation, every officer thereof who knowingly participates in any violation specified in this section will be subject to the aforesaid penalties.
The superior court has jurisdiction to restrain and enjoin any employer from engaging in business as an employer in this state without a registration or registrations or after a registration has been suspended or revoked.
The director may institute proceedings to prevent and restrain violations of the law.
An employer who fails to file any required report, or who fails or refuses to pay any required contributions in such manner and at such times as required by the law and regulations or as the director may, in accordance therewith, prescribe, shall pay a penalty of $10 for each such failure or refusal to file, and where any contribution is due, shall pay an additional penalty of 10% of the amount due. The foregoing penalties shall be paid into the employment security tardy account fund, and shall be in addition to contributions and interest required to be paid provided further, that if any employer fails to pay such penalty, when assessed, it shall be collected by civil action.
A person who engages in business as an employer without a registration or registrations or after a registration has been suspended or revoked, and each officer of any corporation, which so engages in business, shall be guilty of a misdemeanor, and shall for each offense be fined not more than $5,000 or be imprisoned for not exceeding one year, or be punished by both such fine and imprisonment. Each day in which such person so engages in business shall constitute a separate offense.
Notice of claim.- The penalty for failure to return the notice of claim is $25.00 for each failure. The penalty will be paid into the temporary disability insurance reserve fund. If the employer does not pay the penalty when assessed, it will be collected by civil action (Sec. 28-41-15).
<p>Notice of claim.— The penalty for failure to return the notice of claim is $25.00 for each failure.</p>
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