Social costs consist of the following benefit costs:
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Terms Used In Utah Code 35A-4-307
Armed forces: means the United States Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard. See Utah Code 68-3-12.5
Benefit costs: means the net money payments made to individuals who were employed by employers subject to contributions, excluding extended benefit costs, as provided in this chapter with respect to unemployment. See Utah Code 35A-4-301
Benefits: means the money payments payable to an individual as provided in this chapter with respect to the individual's unemployment. See Utah Code 35A-4-201
Contribution: means the money payments required by this chapter to be made into the Unemployment Compensation Fund by any employing unit on account of having individuals in its employ. See Utah Code 35A-4-201
employer: means :
(a)
an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the act, to be an employer;
(b)
an employing unit that, having become an employer under Subsection (1)(a), has not, under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
(c)
for the effective period of its election under Subsection 35A-4-310(3), an employing unit that has elected to become fully subject to this chapter. See Utah Code 35A-4-203
State: includes the Commonwealth of Puerto Rico, the Virgin Islands, and the District of Columbia. See Utah Code 35A-4-201
United States: includes each state, district, and territory of the United States of America. See Utah Code 68-3-12.5
Week: means the period or periods of seven consecutive calendar days as the department may prescribe by rule. See Utah Code 35A-4-201
(a)
Benefit costs of an individual will not be charged to a base-period employer and are considered social costs if the individual’s separation from that employer occurred under the following circumstances:
(i)
the individual was discharged by the employer or voluntarily quit employment with the employer for disqualifying reasons, but subsequently requalified for benefits and actually received benefits;
(ii)
the individual received benefits following a quit which was not attributable to the employer;
(iii)
the individual received benefits following a discharge for nonperformance due to medical reasons;
(iv)
the individual received benefits while attending the first week of mandatory apprenticeship training; or
(v)
the individual received benefits after quitting voluntarily to accompany or follow a spouse who is a member of the United Statesarmed forces as described in Subsection 35A-4-405(1)(e).
(b)
Social costs are benefit costs that are or have been charged to an employer who has terminated coverage and is no longer liable for contributions, less the amount of contributions paid by the employer during the same time period.
(c)
The difference between the benefit charges of all employers whose benefit ratio exceeds the maximum overall contribution rate and the amount determined by multiplying the taxable payroll of the same employers by the maximum overall contribution rate is a social cost.
(d)
Benefit costs attributable to a concurrent base-period employer will not be charged to that employer if the individual’s customary hours of work for that employer have not been reduced.
(e)
Benefit costs incurred during the course of division-approved training will not be charged to base-period employers.
(f)
Benefit costs will not be charged to employers if the costs are attributable to:
(i)
the state‘s share of extended benefits;
(ii)
uncollectible benefit overpayments; or
(iii)
the proportion of benefit costs of combined wage claims that are chargeable to Utah employers and are insufficient when separately considered for a monetary eligible claim under Utah law and which have been transferred to a paying state.
(g)
Benefit costs that are not charged to an employer and not described in this Subsection (1) are also social costs.
(2)
Subsection (1) applies only to contributing employers and not to employers that have elected to finance the payment of benefits in accordance with Section 35A-4-309 or 35A-4-311.
