Reimbursement to Unemployment Compensation Trust Fund of shared work benefits paid
- • use of benefit charges
(1) Any employer who participates in an approved shared work plan after December 31, 1993, shall pay into the Unemployment Compensation Trust Fund an amount equivalent to all shared work benefits paid to employees of the employer under such plan during any rating period for which the employer’s benefit ratio, expressed as a percentage rounded to the nearest 0.1 percent, is in excess of the employer’s tax rate for such rating period.
(2) All reimbursement obligations arising under this section are in addition to and separate from any other obligation imposed under this chapter. At the end of each calendar quarter, the Director of the Employment Department shall determine the amount of reimbursement due to the fund from each employer participant in a shared work plan and shall bill each employer for such amount. The reimbursement shall be subject to the same interest, penalty and collection provisions as any other reimbursement of unemployment insurance contributions provided for under this chapter.
(3) Notwithstanding ORS 657.471 (Manner of charging benefits to employer) or any other provision to the contrary, no benefit charges which are reimbursable under this section shall be included in an employer’s benefit charges for any purpose in any rating period. [1982 s.s.1 c.2 §12; 1993 c.778 §2]
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