Table of Contents Sec. 31-222. Definitions. As used in this chapter, unless the context clearly indicates otherwise: Sec. 31-222a. "District" defined. Continuation of commissioners in offices.
Section 31-222a is repealed. Sec. 31-223. Application of chapter to employers. (a) Nonvoluntary liability.
Every employer who was subject to this chapter immediately prior to January 1, 1980,
shall continue to be so subject. An employer not previously subject to this chapter shall
become subject to this chapter as follows: (1) An employer subject to the Federal Unemployment Tax Act for any year shall be subject to the provisions of this chapter from
the beginning of such year if he had one or more employees in his employment in the
state of Connecticut in such year; (2) an employer who acquires substantially all of the
assets, organization, trade or business of another employer who at the time of such
acquisition was subject to this chapter shall immediately become subject to this chapter
as a successor employer; (3) an employer who, after December 31, 1973, (A) in any
calendar quarter in either the current or preceding calendar year paid wages for services
in employment of one thousand five hundred dollars or more, or (B) for some portion
of a day in each of twenty different calendar weeks, whether or not such weeks were
consecutive, in either the current or the preceding calendar year, had in employment at
least one individual irrespective of whether the same individual was in employment in
each such day; (4) an employer for which service in employment as defined in subdivision (1) (C) of subsection (a) of section 31-222 is performed after December 31, 1971;
(5) an employer for which service in employment as defined in subdivision (1) (D) of
said subsection (a) is performed after December 31, 1971; (6) an employer which, together with one or more other employers, is owned or controlled, by legally enforceable
means or otherwise, directly or indirectly by the same interests, or which owns or controls, by legally enforceable means or otherwise, one or more other employers, and
which, if treated as a single unit or entity with such other employers or interests, or both,
would be an employer under subdivision (3) of this subsection and subparagraphs (H)
and (J) of subdivision (1) of subsection (a) of section 31-222; (7) any employer, not
defined as such by any other subdivision of this subsection, (A) for which, within either
the current or preceding calendar year, service is or was performed with respect to
which such employer is liable for any federal tax against which credit may be taken for
contributions required to be paid into a state unemployment fund, or (B) which, as a
condition for approval of this chapter for full tax credit against the tax imposed by
the federal Unemployment Tax Act, is required, pursuant to such federal act, to be an
"employer" under this chapter; (8) an employer which, having become an employer
under any of subdivisions (1) to (7), inclusive, of this subsection, has not, under subsection (c) ceased to be an employer subject to this chapter; (9) for the effective period of
its election pursuant to subsection (b), an employer which has elected to become subject
to this chapter. In determining whether an employer in question shall be considered, for
the purposes of this section, as having had a particular number of employees in his
employment at a given time, there shall be counted, in addition to his own employees,
if any, (A) the employees of each employer whose business was at the given time owned
or controlled, directly or indirectly, by the same interests which owned or controlled
the business of the employer in question, and (B) the employees of each employer,
substantially all of whose assets, organization, trade or business has, after the given time
during the same calendar year, been acquired by the employer in question. If an employer
shall contract with or shall have under him any contractor or subcontractor for any work
which is part of said employer's usual trade, occupation, profession or business, and
which is performed in, on or about the premises under such employer's control, and if
such contractor or subcontractor shall not be subject to this chapter, such employer shall,
for all the purposes of this chapter, be deemed to employ each individual in the employ
of such contractor or subcontractor for each day during which such individual is engaged
solely in performing such work; but this provision shall not prevent such employer from
recovering from such contractor or subcontractor the amount of any contributions he
may be required by this chapter to pay with respect to wages of such individuals for
such work. Sec. 31-224. Municipal and other public employees. Section 31-224 is repealed. Sec. 31-225. Contributions by employers. Financing of benefits paid to employees of nonprofit organizations. Bond requirement for foreign construction contractors. (a) Each contributing employer who is subject to this chapter shall pay to the
administrator contributions, which shall not be deducted or deductible from wages, at
a rate which is established and adjusted in accordance with the provisions of section
31-225a, stated as a percentage of the wages paid by him with respect to employment.
In no event shall any employer be required to pay contributions on any amount of wages
for which he has previously paid contributions. Sec. 31-225a. Definitions; employers experience accounts; noncharging provisions; benefit ratio; rates of contribution; assessments to pay interest due on
federal loans and to reimburse advance fund; fund balance tax rate; notice to
employers; multiple employers; inspection of records. (a) As used in this chapter,
"qualified employer" means each employer subject to this chapter whose experience
record has been chargeable with benefits for at least one full experience year, with the
exception of employers subject to a flat entry rate of contributions as provided under
subsection (d) of this section, employers subject to the maximum contribution rate under
subsection (c) of section 31-273, and reimbursing employers; "contributing employer"
means an employer who is assigned a percentage rate of contribution under the provisions of this section; "reimbursing employer" means an employer liable for payments
in lieu of contributions as provided under section 31-225; "benefit charges" means the
amount of benefit payments charged to an employer's experience account under this
section; "computation date" means June thirtieth of the year preceding the tax year for
which the contribution rates are computed; "tax year" means the calendar year immediately following the computation date; "experience year" means the twelve consecutive
months ending on June thirtieth; and "experience period" means the three consecutive
experience years ending on the computation date, except that if the employer's account
has been chargeable with benefits for less than three years, the experience period shall
consist of the greater of one or two consecutive experience years ending on the computation date. (2) (A) Each contributing employer subject to this chapter shall pay an assessment
to the administrator at a rate established by the administrator sufficient to pay interest
due on advances from the federal unemployment account under Title XII of the Social
Security Act (42 U.S. Code Sections 1321 to 1324). The administrator shall establish
the necessary procedures for payment of such assessments. The amounts received by
the administrator based on such assessments shall be paid over to the State Treasurer
and credited to the General Fund. Any amount remaining from such assessments, after
all such federal interest charges have been paid, shall be transferred to the Employment
Security Administration Fund or to the Unemployment Compensation Advance Fund
established under section 31-264a, (i) to the extent that any federal interest charges have
been paid from the Unemployment Compensation Advance Fund, (ii) to the extent that
the administrator determines that reimbursement is appropriate, or (iii) otherwise to the
extent that reimbursement of the advance fund is the appropriate accounting principle
governing the use of the assessments. Sections 31-265 to 31-274, inclusive, shall apply
to the collection of such assessments. Secs. 31-225b to 31-226. Compensable separation charge, compensable period; rehire credits. Exception re date of filing application. Account not charged
if claimant employed at that time; notice required. Employer's account not charged
during employee's disqualification period; application, notice, appeal. Pooling of
benefits not charged; exception. Quarterly reports of wage information. Merit rating indexes. Sections 31-225b to 31-226, inclusive, are repealed. Sec. 31-226a. Discharge, discipline, penalty or discrimination prohibited.
Right of action. (a) No employer shall discharge, discipline, penalize or in any manner
discriminate against any employee because the employee has filed a claim or instituted
or caused to be instituted any proceeding under this chapter, or has testified or is about
to testify in any such proceeding or because of the exercise by such employee on behalf
of himself or others of any right afforded by this chapter. Sec. 31-227. Payment of benefits. Deductions for child support obligations.
Liability for and optimal deduction of state, federal and local income taxes. (a)
Benefits shall be payable only to individuals who are unemployed and are eligible for
benefits. Benefits shall be payable only out of the Unemployment Compensation Fund. Sec. 31-228. Benefit for total unemployment. An eligible individual who is totally unemployed throughout a week, which shall be, at the discretion of the administrator, either a calendar week or a payroll week of seven consecutive days as determined
by the administrator, shall be paid, with respect to such week, an amount equal to his
total unemployment benefit rate for the benefit year during which such week of unemployment occurs. An individual shall be deemed to be totally unemployed throughout
a week if he has performed during that week no services for which remuneration of any
nature is payable, except service performed in the employ of any town, city or other
political subdivision, which service is performed in lieu of payment of any delinquent
tax payable to such town, city or other political subdivision and for which no other
remuneration is payable and has not engaged in any self-employment. Sec. 31-229. Benefit for partial unemployment. An eligible individual who is
partially unemployed throughout a week, which shall be, at the discretion of the administrator, either a calendar week or a payroll week of seven consecutive days as determined
by the administrator, shall be paid with respect to such week an amount equal to his
benefit rate for total unemployment reduced by an amount equal to two-thirds, rounded
to the next higher whole dollar, of the total remuneration, rounded to the nearest whole
dollar, of any nature payable to him for services of any kind during such week, except
service performed in the employ of any town, city or other political subdivision, which
service is performed in lieu of payment of any delinquent tax payments to such town,
city or other political subdivision. An individual shall be deemed to be partially unemployed in any week of less than full-time work if the total remuneration of any nature
payable to him for services of any kind during such week, except service performed in
the employ of any town, city or other political subdivision, which service is performed
in lieu of payment of any delinquent tax payments to such town, city or other political
subdivision, amounts to less than one and one-half times his benefit rate for total unemployment rounded to the next highest dollar. For purposes of this section, remuneration
shall also include any holiday pay payable with respect to any such week, whether or
not any service was performed during such week or was in any other way required for
receipt of such holiday pay. For purposes of this section, the administrator shall consider
earnings derived from self-employment, but only to the extent such earnings are actually
received or payable with respect to a given week of partial unemployment. Sec. 31-230. Benefit year and base period. An individual's benefit year shall
commence with the beginning of the week with respect to which he has filed a valid
initiating claim and shall continue through the Saturday of the fifty-first week following
the week in which it commenced, provided no benefit year shall end until after the end
of the third complete calendar quarter, plus the remainder of any uncompleted calendar
week which began in such quarter, following the calendar quarter in which it commenced, and provided further, the benefit year of a claimant who has filed a combined
wage claim, as described in subsection (b) of section 31-255, shall be the benefit year
prescribed by the law of the paying state. In no event shall a benefit year be established
before the termination of an existing benefit year previously established under the provisions of this chapter. The base period of a benefit year shall be the first four of the five
most recently completed calendar quarters prior to such benefit year, provided such
quarters were not previously used to establish a prior valid benefit year and provided
further, the base period with respect to a combined wage claim, as described in subsection
(b) of section 31-255, shall be the base period of the paying state, except that for any
individual who is eligible to receive or is receiving workers' compensation or who is
properly absent from work under the terms of his employer's sick leave or disability
leave policy, the base period shall be the first four of the five most recently worked
quarters prior to such benefit year, provided such quarters were not previously used to
establish a prior valid benefit year and provided further, the last most recently worked
calendar quarter is no more than twelve calendar quarters prior to the date such individual
makes his initiating claim. As used in this section, an initiating claim shall be deemed
valid if the claimant is unemployed and meets the requirements of subsections (1) and
(3) of section 31-235. The base period of an individual's benefit year shall include wages
paid by any nonprofit organization electing reimbursement in lieu of contributions, or
by the state and by any town, city or other political or governmental subdivision of or
in this state or of any municipality to such person with respect to whom such employer
is subject to the provisions of this chapter. With respect to weeks of unemployment
beginning on or after January 1, 1978, wages for insured work shall include wages paid
for previously uncovered services. For purposes of this section, the term "previously
uncovered services" means services (A) which were not employment as defined in section 31-222, and were not services covered pursuant to section 31-223, at any time
during the one-year period ending December 31, 1975; and (B) which (i) are agricultural
labor as defined in section 31-222(a)(1)(H), or domestic service as defined in section
31-222(a) (1)(J), or (ii) are services performed by an employee of this state or a political
subdivision thereof, as provided in section 31-222(a)(1)(C) or by an employee of a
nonprofit educational institution which is not an institution of higher education, as provided in section 31-222(a)(1)(E)(iii), except to the extent that assistance under Title II
of the Emergency Jobs and Unemployment Assistance Act of 1974 was paid on the
basis of such services. Sec. 31-231. Total unemployment benefit rate. Section 31-231 is repealed. Sec. 31-231a. Total unemployment benefit rate. (a) For a construction worker
identified pursuant to regulations adopted in accordance with subsection (c) of this
section, the total unemployment benefit rate for the individual's benefit year commencing on or after April 1, 1996, shall be an amount equal to one twenty-sixth, rounded to
the next lower dollar, of his total wages paid during that quarter of his current benefit
year's base period in which wages were the highest but not less than fifteen dollars nor
more than the maximum benefit rate as provided in subsection (b) of this section. Sec. 31-231b. Maximum limitation on total benefits. Except as provided in sections 31-232a to 31-232k, inclusive, no individual shall receive benefits for unemployment occurring during his benefit year commencing after September 30, 1967, in excess
of twenty-six times his total unemployment benefit rate. Sec. 31-232. Maximum limitation on total benefits. Section 31-232 is repealed. Sec. 31-232a. Additional benefits payable during periods of substantial unemployment. When an extended benefit period is in effect as provided in section 31-232b,
each person who, prior to the expiration of his current benefit year, has received the
maximum amount of benefits to which he is entitled, under the provisions of section 31-
231b, shall be entitled to receive, except as hereinafter provided and except as provided in
section 31-232h, during the balance of his current benefit year, at his current benefit
rate and dependency allowances thirteen times his benefit rate for total unemployment
and dependency allowances. No person who is eligible to receive benefits under an Act
of Congress providing for unemployment compensation benefits, pursuant to a contract
entered into by the administrator, shall receive benefits under this section until he has
received the full amount of his entitlement under such Act of Congress. Sec. 31-232b. Extended benefits: Definitions. As used in subsection (d) of section 31-222 and sections 31-231b, 31-232a to 31-232k, inclusive, 31-236(a)(8) and 31-
250, unless the context clearly requires otherwise: Sec. 31-232c. Applicability of chapter. Except when the result would be inconsistent with the other provisions of subsection (d) of section 31-222 and sections 31-231b,
31-232a to 31-232k, inclusive, 31-236(a)(8) and 31-250, as provided in the regulations
of the administrator, the provisions of this chapter, which apply to claims for, or the
payment of, regular benefits, including benefits for partial unemployment, shall apply
to claims for, and the payment of, extended benefits. Sec. 31-232d. Eligibility conditions. An individual shall be eligible to receive
extended benefits with respect to any week of unemployment in his eligibility period
only if the administrator finds that with respect to such week: (a) He is an "exhaustee"
as defined in section 31-232b (a)(9); (b) he has satisfied the requirements of this chapter,
for the receipt of regular benefits that are applicable to individuals claiming extended
benefits, including not being subject to a disqualification for the receipt of benefits,
except where such requirements are inconsistent with the requirements of subdivisions
(c) and (d) of this section; (c) he has been paid wages, by an employer subject to the
provisions of this chapter, during the base period of his applicable benefit year (1) in
an amount equal to at least one and one-half times the wages paid during that quarter
of the base period of his applicable benefit year in which such wages were highest, (2) in
an amount equal to at least forty times his most recent weekly benefit amount, including
dependents' allowances, or (3) for twenty different weeks; and (d) he has not been found
ineligible for failure to apply for or accept suitable work or for failure to actively seek
work, as provided in section 31-232l. Sec. 31-232e. Weekly extended benefit amount. The weekly extended benefit
amount payable to an individual for a week of total unemployment in his eligibility
period shall be an amount equal to the weekly basic or augmented benefit amount,
whichever is appropriate, payable to him during his applicable benefit year. For any
individual who was paid benefits during the applicable benefit year in accordance with
more than one weekly basic or augmented benefit amount, whichever is appropriate, the
weekly extended benefit amount shall be the average of such weekly basic or augmented
benefit amounts, whichever are appropriate. Sec. 31-232f. Total extended benefit amount. (a) Except as provided in subsections (b) and (c) of this section, the total extended benefit amount payable to any eligible
individual with respect to his applicable benefit year shall be the least of the following
amounts: (1) Fifty per cent of the total amount of regular benefits, including dependents'
allowances, which were payable to him under this chapter, in his applicable benefit
year; and (2) thirteen times his average weekly benefit amount, including dependents'
allowances, which was payable to him under this chapter, for a week of total unemployment in the applicable benefit year. Sec. 31-232g. Public announcements and computations by administrator. (a)
Whenever an extended benefit period is to become effective or is to be terminated in
this state, the administrator shall make an appropriate public announcement. Sec. 31-232h. Additional benefits payable, when. No individual shall receive
both extended benefits and additional benefits during or in respect to the same week.
An individual may become eligible to receive additional benefits under section 31-232a
with respect to a week of unemployment only if he is not eligible to receive extended
benefits under subsection (d) of section 31-222 and sections 31-231b, 31-232a to 31-
232k, inclusive, 31-236(a)(8) and 31-250 with respect to such week. Sec. 31-232i. Administrator's duties with respect to federal act. In the administration of the provisions of subsection (d) of section 31-222 and sections 31-231b, 31-
232a to 31-232k, inclusive, 31-236(a)(8) and 31-250, which are enacted to conform
with the requirements of the Federal-State Extended Unemployment Compensation Act
of 1970, the administrator shall take such action as may be necessary (1) to ensure that
the provisions are so interpreted and applied as to meet the requirements of such federal
act as interpreted by the United States Department of Labor and (2) to secure to this
state the full reimbursement of the federal share of extended benefits paid under said
sections that are reimbursable under the federal act. Sec. 31-232j. Extended benefits payable from Unemployment Compensation
Fund. Benefits payable under sections 31-232b to 31-232h, inclusive, and section 31-
232k shall be payable out of the Unemployment Compensation Fund. Sec. 31-232k. Interstate claims for extended benefits. (a) Except as provided in
subsection (b) of this section, an individual shall not be eligible for extended benefits
for any week if (1) extended benefits are payable for such week pursuant to an interstate
claim filed in any state under the interstate benefit payment plan, and (2) no extended
benefit period is in effect for such week in such state. Sec. 31-232l. Ineligibility for extended benefits. Suitable work defined. Duties
of State Employment Service. (a) Notwithstanding the provisions of section 31-232c,
for weeks of unemployment beginning after March 31, 1981, an individual shall be
ineligible for payment of extended benefits for any week of unemployment in his eligibility period, and such ineligibility shall continue until such individual has again been
employed, under an express or implied contract of hire creating an employer-employee
relationship, in each of four subsequent weeks, whether or not consecutive, and has
earned not less than four times his weekly extended benefit amount, if the administrator
finds that during such week: (1) He failed to accept any offer of suitable work, as defined
under subsection (c) of this section, or failed to apply for any such suitable work to
which he was referred by the administrator; or (2) he failed to actively engage in seeking
work as prescribed under subsection (d) of this section.
Sec. 31-222. Definitions.
Sec. 31-222a. "District" defined. Continuation of commissioners in offices.
Sec. 31-223. Application of chapter to employers.
Sec. 31-224. Municipal and other public employees.
Sec. 31-225. Contributions by employers. Financing of benefits paid to employees of nonprofit organizations. Bond requirement for foreign construction contractors.
Sec. 31-225a. Definitions; employers experience accounts; noncharging provisions; benefit
ratio; rates of contribution; assessments to pay interest due on federal loans and to reimburse advance fund; fund balance tax rate; notice to employers; multiple employers; inspection of records.
Secs. 31-225b to 31-226. Compensable separation charge, compensable period; rehire credits. Exception re date of filing application. Account not charged if claimant employed at
that time; notice required. Employer's account not charged during employee's disqualification period; application, notice, appeal. Pooling of benefits not charged; exception.
Quarterly reports of wage information. Merit rating indexes.
Sec. 31-226a. Discharge, discipline, penalty or discrimination prohibited. Right of
action.
Sec. 31-227. Payment of benefits. Deductions for child support obligations. Liability for
and optimal deduction of state, federal and local income taxes.
Sec. 31-228. Benefit for total unemployment.
Sec. 31-229. Benefit for partial unemployment.
Sec. 31-230. Benefit year and base period.
Sec. 31-231. Total unemployment benefit rate.
Sec. 31-231a. Total unemployment benefit rate.
Sec. 31-231b. Maximum limitation on total benefits.
Sec. 31-232. Maximum limitation on total benefits.
Sec. 31-232a. Additional benefits payable during periods of substantial unemployment.
Sec. 31-232b. Extended benefits: Definitions.
Sec. 31-232c. Applicability of chapter.
Sec. 31-232d. Eligibility conditions.
Sec. 31-232e. Weekly extended benefit amount.
Sec. 31-232f. Total extended benefit amount.
Sec. 31-232g. Public announcements and computations by administrator.
Sec. 31-232h. Additional benefits payable, when.
Sec. 31-232i. Administrator's duties with respect to federal act.
Sec. 31-232j. Extended benefits payable from Unemployment Compensation Fund.
Sec. 31-232k. Interstate claims for extended benefits.
Sec. 31-232l. Ineligibility for extended benefits. Suitable work defined. Duties of State
Employment Service.
Sec. 31-233. Temporary extended-duration benefits.
Sec. 31-234. Dependency allowances.
Sec. 31-235. Benefit eligibility conditions; qualifications; involuntary retirees. Reemployment services. Profiling system.
Sec. 31-235a. Methods of payment by nonprofit organizations.
Sec. 31-236. Disqualifications.
Sec. 31-236a. Eligibility of apprentice unemployed due to labor dispute.
Sec. 31-236b. Eligibility for benefits not impaired by reason of participation in training with commissioner's approval. Approval of programs.
Sec. 31-236c. Ineligibility of certain board of education employees.
Sec. 31-236d. Eligibility of individual in training approved under the Trade Act of 1974.
Sec. 31-236e. Basis for determination of eligibility. Regulations.
Sec. 31-236f. Information re the availability of unemployment compensation benefits. Procedure.
Sec. 31-237. Employment Security Division.
Sec. 31-237a. Definitions.
Sec. 31-237b. Employment Security Appeals Division established.
Sec. 31-237c. Employment Security Board of Review. Appointment of members, chairman, alternate members.
Sec. 31-237d. Executive head of appeals division, delegation of his authority. Hearing of
appeals to board.
Sec. 31-237e. Employment Security Appeals Division personnel, payment, appointment.
Sec. 31-237f. Disqualification of board member; challenge; replacements.
Sec. 31-237g. Powers of Employment Security Board of Review, rules of procedure.
Sec. 31-237h. Access of appeals division to records of the Employment Security Division.
Sec. 31-237i. Referee section established. Appointment of referees; chief referee.
Sec. 31-237j. Appeals to referee section; jurisdiction, venue; panel of referees.
Sec. 31-238. Budget of Employment Security Appeals Division. Provision for expenses, offices, equipment and supplies.
Sec. 31-239. Advisory council.
Sec. 31-240. Claim procedure. Filing.
Sec. 31-242. Referee's hearing of claim on appeal from examiner: Decision, notices, remand; disqualification of referee, challenge.
Sec. 31-243. Continuous jurisdiction.
Sec. 31-244. Procedure.
Sec. 31-244a. Procedure on appeals; hearings; rules of evidence; record.
Sec. 31-245. Authority to administer oaths and issue subpoenas.
Sec. 31-246. Enforcement of subpoena.
Sec. 31-247. Witness fees. Payment of expenses of proceedings.
Sec. 31-248. Decisions of employment security referee; final date, notice; reopening; judicial review.
Sec. 31-248a. Transfer of case from referee to Employment Security Board of Review.
Sec. 31-249. Appeal from employment security referee's decision to Employment Security
Board of Review.
Sec. 31-249a. Decision of board, final date, grounds for reopening appeal, payment of
benefits, exhaustion of remedies.
Sec. 31-249b. Appeal.
Sec. 31-249c. Administrator a party to all appeal proceedings. Right of board to intervene as a party.
Sec. 31-249d. Disqualification of referees and board members as advocates.
Sec. 31-249e. Decisions of board and referees to be in writing, delivered to parties with
appellate notice.
Sec. 31-249f. Decisions of board as precedents, referees' decisions as authority. Index
of cases decided.
Sec. 31-249g. Use of arbitration decisions by board or referees. Preclusive effect of unemployment compensation proceedings.
Sec. 31-249h. Regulations defining "good cause".
Sec. 31-250. Administration. Duties and powers of administrator.
Sec. 31-250a. Advisory board. Membership. Functions and duties.
Sec. 31-251. General regulations.
Sec. 31-252. Public distribution of law, regulations and reports.
Sec. 31-253. Delegation of authority.
Sec. 31-254. Records and reports. State directory of new hires. Disclosure.
Sec. 31-254a. Wage and claim information to national directory of new hires.
Sec. 31-255. Reciprocal agreements with other states.
Sec. 31-256. Application for advances to Unemployment Trust Fund.
Sec. 31-257. Repayment of benefits on receipt of retroactive pay.
Sec. 31-258. Repayment of benefits on receipt of workers' compensation.
Sec. 31-259. Employment Security Administration Fund.
Sec. 31-260. Transfer of funds authorized by federal Railroad Unemployment Insurance Act.
Sec. 31-261. Unemployment Compensation Fund. Payment of administrative expenses.
Sec. 31-262. Deposits of contributions. Payments to United States Treasurer.
Sec. 31-263. Withdrawals of funds for payment of benefits and reimbursement of advance
fund.
Sec. 31-264. Management of fund upon discontinuance of or changes in Unemployment Trust
Fund.
Sec. 31-264a. Unemployment Compensation Advance Fund.
Sec. 31-264b. Issuance of unemployment compensation revenue bonds.
Sec. 31-265. Interest on contributions not paid when due.
Sec. 31-266. Collection of contributions. Lien. Foreclosure.
Sec. 31-266a. Civil action to enjoin employer from entering employment contracts where
contributions unpaid.
Sec. 31-266b. Disposition of real or personal property taken by foreclosure.
Sec. 31-266c. Abatement of contributions.
Sec. 31-267. Priority of claim for contributions in case of insolvency, bankruptcy or
dissolution.
Sec. 31-268. Adjustment of errors.
Sec. 31-269. Refunds and deficiencies.
Sec. 31-270. Failure of employer to file report of contributions due. Appeal from action
of administrator.
Sec. 31-271. Examination to determine liability of employer, sufficiency of reports,
amount of contributions due, or ability to pay; subpoena.
Sec. 31-272. Protection of rights and benefits.
Sec. 31-273. Penalties. Recovery of overpayments. Time limitation on prosecution.
Sec. 31-274. Saving clause. Conflict with federal law. Governmental districts and subdivisions defined.
Secs. 31-274a to 31-274f. Nonprofit organizations.
Sec. 31-274g. Cooperation with other states for enforcement of law.
Sec. 31-274h. Publication of unemployment compensation information.
Sec. 31-274i. Information to be provided re earned income credit program.
Sec. 31-274j. Voluntary shared work unemployment compensation program.
(a) (1) "Employment", subject to the other provisions of this subsection, means:
(A) Any service, including service in interstate commerce, and service outside the
United States, performed under any express or implied contract of hire creating the
relationship of employer and employee;
(B) Any service performed prior to January 1, 1978, which was employment as
defined in this subsection prior to such date and, subject to the other provisions of this
subsection, service performed after December 31, 1977, including service in interstate
commerce, by any of the following: (i) Any officer of a corporation; (ii) any individual
who, under either common law rules applicable in determining the employer-employee
relationship or under the provisions of this subsection, has the status of an employee.
Service performed by an individual shall be deemed to be employment subject to this
chapter irrespective of whether the common law relationship of master and servant
exists, unless and until it is shown to the satisfaction of the administrator that (I) such
individual has been and will continue to be free from control and direction in connection
with the performance of such service, both under his contract for the performance of
service and in fact; and (II) such service is performed either outside the usual course of
the business for which the service is performed or is performed outside of all the places
of business of the enterprise for which the service is performed; and (III) such individual
is customarily engaged in an independently established trade, occupation, profession
or business of the same nature as that involved in the service performed; (iii) any individual other than an individual who is an employee under clause (i) or (ii) who performs
services for remuneration for any person (I) as an agent-driver or commission driver
engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages, other than milk, or laundry or dry-cleaning services, for his principal;
(II) as a traveling or city salesman, other than as an agent-driver or commission-driver,
engaged upon a full-time basis in the solicitation on behalf of, and the transmission to,
his principal, except for sideline sales activities on behalf of some other person, of
orders from wholesalers, retailers, contractors, or operators of hotels, restaurants or other
similar establishments for merchandise for resale or supplies for use in their business
operations; provided, for purposes of subparagraph (B) (iii), the term "employment"
shall include services described in clause (I) and (II) above performed after December
31, 1971, if 1. the contract of service contemplates that substantially all of the services
are to be performed personally by such individual; 2. the individual does not have a
substantial investment in facilities used in connection with the performance of the services, other than in facilities for transportation; and 3. the services are not in the nature
of a single transaction that is not part of a continuing relationship with the person for
whom the services are performed;
(C) (i) Service performed after December 31, 1971, by an individual in the employ
of this state or any of its instrumentalities or in the employ of this state and one or more
other states or their instrumentalities for a hospital or institution of higher education
located in this state, provided that such service is excluded from "employment" as defined in the Federal Unemployment Tax Act solely by reason of Section 3306(c)(7) of
that act and is not excluded from "employment" under subparagraph (E) of this subsection; and
(ii) Service performed after December 31, 1977, in the employ of this state or any
political subdivision or any instrumentality thereof which is wholly owned by this state
and one or more other states or political subdivisions, or any service performed in the
employ of any instrumentality of this state or of any political subdivision thereof, and
one or more other states or political subdivisions, provided that such service is excluded
from "employment" as defined in the Federal Unemployment Tax Act by Section
3306(c)(7) of that act and is not excluded from "employment" under subparagraph (E)
of this subsection;
(D) Service performed after December 31, 1971, by an individual in the employ
of a religious, charitable, educational or other organization but only if the following
conditions are met: (i) The service is excluded from "employment" as defined in the
Federal Unemployment Tax Act solely by reason of Section 3306(c) (8) of that act; and
(ii) the organization had one or more employees in employment for some portion of a
day in each of thirteen different weeks, whether or not such weeks were consecutive,
within either the current or preceding calendar year, or during any thirteen weeks in any
calendar year after 1970, regardless of whether they were employed at the same moment
of time;
(E) For the purposes of subparagraphs (C) and (D) the term "employment" does
not apply to service performed (i) in the employ of (I) a church or convention or association of churches, or (II) an organization which is operated primarily for religious purposes and which is operated, supervised, controlled or principally supported by a church
or convention or association of churches; or (ii) by a duly ordained, commissioned or
licensed minister of a church in the exercise of his ministry or by a member of a religious
order in the exercise of duties required by such order; or (iii) prior to January 1, 1978,
in the employ of a school which is not an institution of higher education; after December
31, 1977, in the employ of a governmental entity referred to in subparagraph (C) of this
subsection if such service is performed by an individual in the exercise of duties (I) as
an elected official; (II) as a member of a legislative body, or a member of the judiciary,
of a state or political subdivision; (III) as a member of the state national guard or air
national guard; (IV) as an employee serving on a temporary basis in case of fire, storm,
snow, earthquake, flood, or similar emergency; (V) in a position which, under or pursuant to the laws of this state, is designated as (i) a major nontenured policy-making or
advisory position, or (ii) a policy-making position the performance of the duties of which
ordinarily does not require more than eight hours per week; or (iii) in a facility conducted
for the purpose of carrying out a program of rehabilitation for individuals whose earning
capacity is impaired by age or physical or mental deficiency or injury or providing
remunerative work for individuals who because of their impaired physical or mental
capacity cannot be readily absorbed in the competitive labor market by an individual
receiving such rehabilitation or remunerative work; or (iv) as part of an unemployment
work-relief or work-training program assisted or financed in whole or in part by any
federal agency or an agency of a state or political subdivision thereof, by an individual
receiving such work relief or work training; or (v) prior to January 1, 1978, for a hospital
in a state prison or other state correctional institution by an inmate of the prison or
correctional institution and after December 31, 1977, by an inmate of a custodial or
penal institution;
(F) The term "employment" shall include the service of an individual who is a
citizen of the United States, performed outside the United States after December 31,
1971, except in Canada after December 31, 1971, and the Virgin Islands after December
31, 1971, and until the day after the day on which the Secretary of Labor accepts an
unemployment insurance law submitted by the Virgin Islands, in the employ of an American employer, other than service which is deemed "employment" under the provisions
of subdivisions (2) or (3) of this subsection or the parallel provisions of another state's
law, if: (i) The employer's principal place of business in the United States is located in
this state; or (ii) the employer has no place of business in the United States, but (I) the
employer is an individual who is a resident of this state; or (II) the employer is a corporation which is organized under the laws of this state; or (III) the employer is a partnership
or a trust and the number of the partners or trustees who are residents of this state is
greater than the number who are residents of any one other state; or (iii) none of the
criteria of clauses (i) and (ii) of this subparagraph is met but the employer has elected
coverage in this state or, the employer having failed to elect coverage in any state, the
individual has filed a claim for benefits, based on such service, under the law of this
state. (iv) An "American employer", for purposes of this subparagraph, means a person
who is (I) an individual who is a resident of the United States; or (II) a partnership, if
two-thirds or more of the partners are residents of the United States; or (III) a trust, if
all of the trustees are residents of the United States; or (IV) a corporation organized
under the laws of the United States or of any state; (v) for purposes of this paragraph
"United States" includes the states, the District of Columbia and Puerto Rico and the
Virgin Islands on the day after the day on which the Secretary of Labor accepts an
unemployment insurance law submitted by the Virgin Islands;
(G) Notwithstanding subdivision (2) of this subsection, all service performed after
December 31, 1971, by an officer or member of the crew of an American vessel on or
in connection with such vessel, if the operating office, from which the operations of
such vessel operating on navigable waters within, or within and without, the United
States are ordinarily and regularly supervised, managed, directed and controlled is
within this state;
(H) Service performed after December 31, 1977, by an individual in agricultural
labor as defined in subparagraph (1)(H)(vi) of this subsection when: (i) Such service is
performed for a person who (I) during any calendar quarter in either the current or the
preceding calendar year paid remuneration in cash of twenty thousand dollars or more to
individuals employed in agricultural labor not taking into account service in agricultural
labor performed before January 1, 1980, by an alien referred to in subdivision (ii) of
this subparagraph, or (II) for some portion of a day in each of twenty different calendar
weeks, whether or not such weeks were consecutive, in either the current or the preceding
calendar year, employed in agricultural labor not taking into account service in agricultural labor performed before January 1, 1980, by an alien referred to in subdivision (ii)
of this subparagraph, ten or more individuals, regardless of whether they were employed
at the same moment of time; (ii) such service is not performed in agricultural labor if
performed before January 1, 1980, by an individual who is an alien admitted to the
United States to perform service in agricultural labor pursuant to Sections 214 (c) and
101 (a)(15)(H) of the Immigration and Nationality Act; (iii) for the purposes of this
subsection any individual who is a member of a crew furnished by a crew leader to
perform service in agricultural labor for any other person shall be treated as an employee
of such crew leader (I) if such crew leader holds a valid certificate of registration under
the Farm Labor Contractor Registration Act of 1963; or substantially all the members
of such crew operate or maintain tractors, mechanized harvesting or crop-dusting equipment, or any other mechanized equipment, which is provided by such crew leader; and
(II) if such individual is not an employee of such other person within the meaning of
subparagraph (B) of subsection (a)(1); (iv) for the purposes of this subparagraph (H),
in the case of any individual who is furnished by a crew leader to perform service in
agricultural labor for any other person and who is not treated as an employee of such
crew leader under subdivision (iii), (I) such other person and not the crew leader shall
be treated as the employer of such individual; and (II) such other person shall be treated
as having paid cash remuneration to such individual in an amount equal to the amount
of cash remuneration paid to such individual by the crew leader either on his own behalf
or on behalf of such other person for the service in agricultural labor performed for such
other person; (v) for the purposes of this subparagraph (H), the term "crew leader" means
an individual who (I) furnishes individuals to perform services in agricultural labor for
any other person, (II) pays either on his own behalf or on behalf of such other person
the individuals so furnished by him for the service in agricultural labor performed by
them, and (III) has not entered into a written agreement with such other person under
which such individual is designated as an employee of such other person; (vi) for purposes of this chapter, the term "agricultural labor" means any service performed prior
to January 1, 1978, which was agricultural labor prior to such date, and remunerated
service performed after December 31, 1977: (I) On a farm, in the employ of any person,
in connection with cultivating the soil, or in connection with raising or harvesting any
agricultural or horticultural commodity, including the raising, shearing, feeding, caring
for, training and management of livestock, bees, poultry and fur-bearing animals and
wildlife; (II) in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement or maintenance of
such farm and its tools and equipment, or in salvaging timber or clearing land of brush
and other debris left by a hurricane, if the major part of such service is performed on a
farm; (III) in connection with the production or harvesting of a commodity defined as
an agricultural commodity in Section 15(g) of the Agricultural Marketing Act, as
amended (46 Stat. 1550, S. 3; 12 USC 1141j) or in connection with the ginning of cotton,
or in connection with the operation or maintenance of ditches, canals, reservoirs or
waterways, not owned or operated for profit, used exclusively for supplying and storing
water for farming purposes; (IV) (1) in the employ of the operator of a farm in handling,
planting, drying, packing, packaging, processing, freezing, grading, storing or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is
performed; (2) in the employ of a group of operators of farms, or a cooperative organization of which such operators are members, in the performance of service described in
subclause (1), but only if such operators produced more than one-half of the commodity
with respect to which such service is performed; (3) the provisions of subclauses (1)
and (2) shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution
for consumption; or (V) on a farm operated for profit if such service is not in the course
of the employer's trade or business. As used in this subdivision, the term "farm" includes
stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches,
nurseries, ranges, greenhouses or other similar structures used primarily for the raising
of agricultural or horticultural commodities, and orchards;
(I) Notwithstanding any other provisions of this subsection, service with respect to
which a tax is required to be paid under any federal law imposing a tax against which
credit may be taken for contributions required to be paid into a state unemployment
fund or which as a condition for full tax credit against the tax imposed by the Federal
Unemployment Tax Act is required to be covered under this chapter;
(J) After December 31, 1977, the term "employment" shall include domestic service
in a private home, local college club or local chapter of a college fraternity or sorority
performed for a person who, after December 31, 1977, paid cash remuneration to individuals employed in such domestic service equal to one thousand dollars or more in any
calendar quarter in the current or preceding calendar year. For purposes of this subparagraph, "domestic service" includes all service for a person in the operation and maintenance of a private household, local college club or local chapter of a college fraternity
or sorority as distinguished from service as an employee in the pursuit of an employer's
trade, occupation, profession, enterprise or vocation.
(2) The term "employment" shall include an individual's entire service performed
within, or both within and without, this state, (A) if the service is localized in this state,
or (B) if the service is not localized in any state but some of the service is performed in
this state, and if (i) the base of operations, or, if there is no base of operations, then the
place from which such service is directed or controlled, is in this state, or (ii) neither
the base of operations nor the place from which such service is directed or controlled
is in any state in which some part of the service is performed but the individual's residence is in this state.
(3) Services not covered under subdivision (2) of this subsection and performed
entirely without this state, with respect to no part of which contributions are required
and paid under an unemployment compensation law of any other state, or of the federal
government, shall be deemed to be employment subject to this chapter, if the administrator approves the election of the employer for whom such services are performed, that
the entire service of the individual performing such services shall be deemed to be
employment subject to this chapter.
(4) Services shall be deemed to be localized within a state if (A) the service is
performed entirely within such state, or (B) the service is performed both within and
without such state but the service performed without such state is incidental to the individual's service within the state; for example, is temporary, or transitory in nature, or
consists of isolated transactions.
(5) No provision of this chapter, except section 31-254, shall apply to any of the
following types of service or employment, except when voluntarily assumed, as provided in section 31-223:
(A) Service performed by an individual in the employ of his son, daughter or spouse,
and service performed by a child under the age of eighteen in the employ of his father
or mother;
(B) Service performed in the employ of the United States government, any other
state, any town or city of any other state, or any political subdivision or instrumentality
of any of them; except that, to the extent that the Congress of the United States permits
states to require any instrumentalities of the United States to make contributions to an
unemployment fund under a state unemployment compensation law, all of the provisions
of this chapter shall be applicable to such instrumentalities and to services performed
for such instrumentalities; provided, if this state is not certified for any year by the
Secretary of Labor under Section 3304 of the Federal Internal Revenue Code, the contributions required of such instrumentalities with respect to such year shall be refunded
by the administrator from the fund in the same manner and within the same period as
is provided in sections 31-268, 31-269, 31-270 and 31-271 with respect to contributions
erroneously collected;
(C) Service with respect to which unemployment compensation is payable under
an unemployment compensation plan established by an Act of Congress, provided the
administrator is authorized to enter into agreements with the proper agencies under such
Act of Congress, to provide reciprocal treatment to individuals who have, after acquiring
potential rights to benefits under this chapter, acquired rights to unemployment compensation under such Act of Congress, or who have, after acquiring potential rights to unemployment compensation under such Act of Congress, acquired rights to benefits under
this chapter, and provided further, in computing benefits the administrator shall disregard all wages paid by employers who fall within the definition of "employer" in Section
1 (a) of the Federal Railroad Unemployment Insurance Act;
(D) Service performed in this state or elsewhere with respect to which contributions
are required and paid under an unemployment compensation law of any other state;
(E) Service not in the course of the employer's trade or business performed in any
calendar quarter by an employee, unless the cash remuneration paid for such service is
fifty dollars or more and such service is performed by an individual who is regularly
employed by such employer to perform such service. For purposes of this subparagraph,
an individual shall be deemed to be regularly employed by an employer during a calendar
quarter only if (i) on each of some twenty-four days during such quarter such individual
performs for such employer for some portion of the day service not in the course of the
employer's trade or business; or (ii) such individual was so employed by such employer
in the performance of such service during the preceding calendar quarter;
(F) Service performed in any calendar quarter in the employ of any organization
exempt from income tax under Section 501(a) of the Internal Revenue Code or under
Section 521 of said code excluding any organization described in Section 401(a) of said
code, if the remuneration for such service is less than fifty dollars;
(G) Service performed in the employ of a school, college, or university if such
service is performed (i) by a student who is enrolled and is regularly attending classes
at such school, college or university, or (ii) by the spouse of such a student, if such
spouse is advised at the time such spouse commences to perform such service, that (I)
the employment of such spouse to perform such service is provided under a program
to provide financial assistance to such student by such school, college or university, and
(II) such employment will not be covered by any program of unemployment insurance;
(H) Service performed as a student nurse in the employ of a hospital or a nurses'
training school chartered pursuant to state law by an individual who is enrolled and is
regularly attending classes in such nurses' training school, and service performed as an
intern in the employ of a hospital by an individual who has completed a four years'
course in a medical school chartered or approved pursuant to state law;
(I) Service performed by an individual under the age of eighteen in the delivery or
distribution of newspapers or shopping news, not including delivery or distribution to
any point for subsequent delivery or distribution;
(J) Service performed by an individual who is enrolled, at a nonprofit or public
educational institution which normally maintains a regular faculty and curriculum and
normally has a regularly organized body of students in attendance at the place where
its educational activities are carried on, as a student in a full-time program, taken for
credit at such institution, which combines academic instruction with work experience,
if such service is an integral part of such program, and such institution has so certified
to the employer, except that this subparagraph shall not apply to service performed in
a program established for or on behalf of an employer or group of employers;
(K) Service performed by an individual as an insurance agent, other than an industrial life insurance agent, and service performed by an individual as a real estate salesperson, if all such service is performed for remuneration solely by way of commission;
(L) Service performed in the employ of a hospital, if such service is performed by
a patient of the hospital, as defined in subsection (h) of this section;
(M) Service performed by an individual in the employ of any town, city or other
political subdivision, provided such service is performed in lieu of payment of any
delinquent tax payable to such town, city or other political subdivision; and
(N) Service performed by an individual as an outside sales representative of a for-
profit travel agency if substantially all of such service is performed outside of any travel
agency premises, and all such service is performed for remuneration solely by way of
commission. For purposes of this subparagraph, an "outside sales representative" means
an individual whose services to a for-profit travel agency are performed under such
travel agency's Airlines Reporting Corporation accreditation, or the International Airlines Travel Agent Network endorsement.
(b) (1) "Total wages" means all remuneration for employment and dismissal payments, including the cash value of all remuneration paid in any medium other than cash
except the cash value of any remuneration paid for agricultural labor or domestic service
in any medium other than cash.
(2) "Taxable wages" means total wages except:
(A) That part of the remuneration (i) in excess of seven thousand one hundred dollars
paid by an employer to an individual during any calendar year commencing on or after
January 1, 1983, (ii) in excess of nine thousand dollars paid by an employer to an individual during the calendar year commencing on January 1, 1994, (iii) in excess of an amount
equal to the taxable wages for the prior year increased by one thousand dollars so paid
during any calendar year commencing on or after January 1, 1995, but prior to January
1, 1999, or (iv) in excess of fifteen thousand dollars for any calendar year commencing
on or after January 1, 1999. This subsection shall not apply to wages paid in whole or
in part from federal funds after January 1, 1976, to employees of towns, cities and other
political and governmental subdivisions and shall not operate to reduce an individual's
benefit rights. Remuneration paid to an individual by an employer with respect to employment in another state or states upon which contributions were required of and paid
by such employer under an unemployment compensation law of such other state or
states shall be included as a part of remuneration equal to the maximum limitation herein
referred to;
(B) Dismissal payments which the employer who is not subject to the Federal Unemployment Tax Act is not legally required to make;
(C) Payments which the employer is not legally required to make to employees on
leave of absence for military training;
(D) The payment by an employer, without deduction from the remuneration of the
employee, of the tax imposed upon an employee under Section 3101 of the Federal
Internal Revenue Code with respect to remuneration paid to the employee for domestic
service in a private home of the employer or for agricultural labor;
(E) The amount of any payment excluded from "wages", as defined in Section
3306(b) of the Federal Unemployment Tax Act, that is made to, or on behalf of, an
employee under a plan or system established by an employer which makes provision
for his employees generally or for a class or classes of his employees, including any
amount paid by an employer for insurance or annuities, or into a fund, to provide for
any such payment, on account of (i) retirement, or (ii) sickness or accident disability,
or (iii) medical and hospitalization expenses in connection with sickness or accident
disability, or (iv) death. Whenever tips or gratuities are paid directly to an employee by
a customer of an employer, the amount thereof which is accounted for by the employee
to the employer shall be considered wages for the purposes of this chapter;
(F) If an employer has acquired all or substantially all the assets, organization, trade
or business of another employer liable for contributions under this chapter and has
assumed liability for unpaid contributions, if any, due from such other employer, remuneration paid by both employers shall be deemed paid by a single employer for the
purposes of this chapter;
(G) Payment to an employee by a stock corporation, partnership, association or
other business entity in which fifty per cent or more of the proprietary interest is owned
by such employee or his son, daughter, spouse, father or mother or any combination of
such persons, unless the tax imposed by the Federal Unemployment Tax Act is payable
with respect to such payment;
(H) Any remuneration paid by any town, city or other political subdivision to an
individual for service performed in lieu of payment of delinquent taxes.
(3) Notwithstanding any other provisions of this subsection, wages shall include
all remuneration for services with respect to which a tax is required to be paid under
any federal law imposing a tax against which credit may be taken for contributions
required to be paid into a state unemployment fund or which as a condition for full tax
credit against the tax imposed by the Federal Unemployment Tax Act are required to
be included under this chapter.
(c) "Administrator" means the Labor Commissioner.
(d) "Balance in the Unemployment Compensation Fund" shall include the balance
in the Unemployment Compensation Benefit Fund and such amount as may be due to
the fund from the state and any town, city or political or governmental subdivision or
entity, or any nonprofit organization which is subject to this chapter and which has
elected reimbursement in lieu of contributions and shall include any amount due to or
from the United States.
(e) "Calendar quarters" means the quarter years ending on the last day of March,
June, September and December, respectively, or the equivalent thereof as the administrator may by regulation prescribe.
(f) "State" means any state of the United States and shall include the District of
Columbia and Puerto Rico and the Virgin Islands on the day after the day on which the
Secretary of Labor accepts an unemployment insurance law submitted by the Virgin
Islands.
(g) (1) The "one-year-payroll" at the end of a calendar quarter means the amount
of wages paid by all employers for employment during such calendar quarter and the
three next preceding calendar quarters, including only wages with respect to which
contributions have been paid or are payable and including only wages of which the
administrator has record on the sixtieth day following the end of such quarter.
(2) The "five-year-payroll" at the end of a calendar quarter means the amount of
wages paid by all employers for employment during such calendar quarter and the nineteen next preceding calendar quarters, including only wages with respect to which contributions have been paid or are payable and including only wages of which the administrator has record on the sixtieth day following the end of such quarter.
(h) "Hospital" means an institution which has been licensed by the Department of
Public Health or state Department of Mental Health and Addiction Services, for the care
and treatment of the sick and injured, and treatment of persons suffering from disease
or other abnormal physical or mental conditions.
(i) "Institution of higher education" means an educational institution which (1)
admits as regular students only individuals having a certificate of graduation from a
high school, or the recognized equivalent of such a certificate; (2) is legally authorized
in this state to provide a program of education beyond high school; (3) provides an
educational program for which it awards a bachelor's or higher degree, or provides a
program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful
employment in a recognized occupation; (4) is a public or other nonprofit institution;
(5) notwithstanding any of the foregoing provisions of this subsection, all colleges and
universities in this state are institutions of higher education for purposes of this chapter.
(j) Repealed by P.A. 88-136, S. 36, 37.
(1949 Rev., S. 7495; 1949, S. 3059d; 1953, S. 3057d; 1955, S. 3058d, 3060d; February, 1965, P.A. 570, S. 1; 1967,
P.A. 654, S. 1; 790, S. 1−4; 1969, P.A. 700, S. 1; 1971, P.A. 835, S. 1−3; 1972, P.A. 127, S. 61; 279, S. 3; P.A. 73-135;
73-289, S. 2, 3, 10; 73-536, S. 1, 2, 12; P.A. 74-229, S. 13, 14, 22; P.A. 75-525, S. 1, 13; P.A. 76-58, S. 1, 2; P.A. 77-87;
77-426, S. 16, 19; 77-614, S. 323, 610; P.A. 78-331, S. 37, 58; 78-368, S. 1, 11; P.A. 81-5, S. 1; P.A. 82-27; 82-29, S. 2;
82-448, S. 2, 3; P.A. 83-547, S. 5, 12; P.A. 84-312, S. 2; 84-546, S. 81, 173; P.A. 85-17; P.A. 86-333, S. 16, 32; P.A. 88-
136, S. 36, 37; P.A. 93-243, S. 2, 15; 93-381, S. 9, 39; P.A. 95-257, S. 11, 12, 21, 58; 95-323, S. 5, 8; P.A. 96-180, S. 102,
103, 166; 96-200, S. 24.)
History: 1965 act excluded as "wages" certain payments by stock corporations with fewer than ten stockholders;
1967 acts redefined exclusion from chapter provisions with regard to employees of charitable, religious and educational
institutions, revised exclusion of sums exceeding three thousand dollars from consideration as "wages" to specify calculation of amounts to be excluded after December 31, 1967, revised exclusion for dismissal payments to specify those made
by employers "not subject to the Federal Unemployment Tax Act", revised exclusion of payments by stock corporations
to apply to corporations in which fifty per cent or more of the proprietary interest is family-owned unless federal tax is
payable and included Puerto Rico in definition of "state"; 1969 act redefined exclusion from chapter provisions with regard
to state employees to substitute "section 5-198" for "section 5-3", to except employees with "permanent full-time, full-
year positions of a subordinate, administrative, clerical or maintenance nature" and to specifically exclude service by elected
official, board and commission members and part-time professional specialists; 1971 act greatly expanded provisions to
conform with federal law and defined "hospital" and "institution of higher education"; 1972 acts changed age of majority
from twenty-one to eighteen and substituted "severance" for "termination" in provision excluding certain educators from
provisions; P.A. 73-135 revised provision re coverage of students; P.A. 73-289 excluded seasonal or casual employees
under specified circumstances and deleted exclusion for service at place of religious worship as caretaker or in performance
of duties religious in nature; P.A. 73-536 made distinction between "total wages" and "taxable wages" and repealed Subsec.
(d) which had defined "commissioner" and "additional commissioner"; P.A. 74-229 reinstated Subsec. (d) and replaced
definition of "three-year-payroll" with definitions of one-year and five-year payrolls; P.A. 75-525 expanded provisions
re service not in course of employer's trade or business by an employee, formerly termed "casual labor", replaced provision
re service performed by volunteers or in connection with charitable aid with provisions re service performed for tax-exempt
organizations, updated dollar amount of exclusions from taxable wages to six thousand dollars after December 31, 1974,
and replaced definition of "commissioner" with definition of "balance in the unemployment compensation fund"; P.A.
76-58 added conditional exclusion of work-experience programs from consideration as "employment" and revised dollar
amount exclusions re "taxable wages" to specify inapplicability of provision to wages paid in whole or in part from federal
funds; P.A. 77-87 excluded service in lieu of tax payments and remuneration for such service from consideration as
"employment" and "taxable wages"; P.A. 77-426 redefined "state" to include the Virgin Islands after acceptance of unemployment insurance law submitted by it, included provisions re agricultural laborers and domestic servants, and revised
"employment" definition with regard to persons employed by state, its political subdivisions, etc. and expanded exclusions
re "employment"; P.A. 77-614 replaced department of health with department of health services, effective January 1, 1979;
P.A. 78-331 made technical correction; P.A. 78-368 excluded domestic service in private home on farm from consideration
as agricultural labor; P.A. 81-5 removed the word "higher" when referring to educational institutions in Subpara. (D) of
Subdiv. (1) of Subsec. (a); P.A. 82-27 amended Subsec. (b)(2)(D) to exclude from the definition of "taxable wages" the
federal income taxes paid by an employer for employees in domestic or agricultural service, substituting reference to Sec.
3101 for Sec. 1400 of Internal Revenue Code; P.A. 82-29 restated Subsec. (a)(1)(J); P.A. 82-448 amended Subsec. (b) to
increase the taxable wage base from six thousand to seven thousand dollars during any calendar year commencing on or after
January 1, 1982; P.A. 83-547 amended Subsec. (b) to define the taxable wage base during any calendar year commencing on
or after January 1, 1983, as being seven thousand one hundred dollars; P.A. 84-312 amended Subsec. (b)(2)(E) to refer to
the definition of "wages" in Section 3306(b) of the Federal Unemployment Tax Act when determining the exception from
taxable wages and added Subdiv. (3) of Subsec. (b), further defining what shall be included in wages; P.A. 84-546 made
technical changes in Subsec. (a); P.A. 85-17 amended Subdiv. (5) of Subsec. (a) to exempt from "employment" all student
participation in a work-study educational program, instead of only students under the age of twenty-two years; P.A. 86-
333 added Subsec. (j) defining "educational institution"; P.A. 88-136 repealed Subsec. (j) which had defined "educational
institution"; in 1991 the reference to "provision (2)" in Subsec. (a)(3) was changed editorially by the Revisors to read
"subdivision (2)" and the reference to "subparagraph (h) of this subdivision" in Subsec. (a)(5)(L) was changed editorially
by the Revisors to read "subsection (h) of this section"; P.A. 93-243 amended Subsec. (b) to include dismissal payments
in the definition of "total wages", and beginning January 1, 1994, to provide for automatic annual increments in the amount
of wages excluded from consideration as taxable wages, effective June 23, 1993; P.A. 93-381 authorized substitution of
commissioner and department of health services with commissioner and department of public health and addiction services,
effective July 1, 1993; P.A. 95-257 replaced Commissioner and Department of Public Health and Addiction Services with
Commissioner and Department of Public Health and replaced Commissioner and Department of Mental Health with
Commissioner and Department of Mental Health and Addiction Services, effective July 1, 1995; P.A. 95-323 added a new
Subpara. (N) to Subdiv. (5) of Subsec. (a) to amend the definition of "employment" to include services performed by a
travel agent under certain circumstances, effective October 1, 1995, and applicable to any separation of employment
occurring on or after that date; P.A. 96-180 amended Subpara. (E) of Subdiv. (1) of Subsec. (a) and Subsec. (i) to make
technical changes, effective June 3, 1996; P.A. 96-200 substituted "salesperson" for "salesman" in Subsec. (a)(5)(K).
Agents of life insurance company not its employees under act. 125 C. 183. Regulation requiring that, in order to be
exempt, "agricultural labor" must consist of employees of the owner or tenant of the land on which crops raised, held valid.
125 C. 300. Right of general control is controlling consideration in determining whether master and servant relationship
exists. 126 C. 114; 127 C. 179; id., 611; 128 C. 349. Rights of employee not defeated by showing that his employer was
acting for an undisclosed principal. 127 C. 66. Processing tobacco in warehouse was "an incident to ordinary farming
operations" within regulation. 127 C. 132. Under former statute state bank which was member of federal home loan bank
not exempt as a federal instrumentality. 128 C. 78. A federal savings and loan association is exempt. Id. Under former
statute educational institution exempt even though its members might derive some benefit. 131 C. 503. Section excludes
unemployment compensation coverage for certified teachers and certain supervisory personnel. 169 C. 592, 593. Cited.
171 C. 323.
Cited. 4 CA 183, 185. Cited. 15 CA 738, 741.
Cited. 42 CS 376, 379. Cited. 44 CS 285.
Subsec. (a):
Subdiv. (1): Cited. 135 C. 121. Not intended to cover out-of-state employees. 136 C. 387. "Unemployment" defined.
142 C. 160. Subdiv. (5)(A): Cited. 171 C. 323. Subdiv. (5)(B): Cited. Id. Subdiv. (5): Cited. 175 C. 269, 271. Subdiv. (1):
Cited. 179 C. 507, 511. Subdiv. (1)(B)(ii): After ABC test included in statute, statute to be construed liberally but not
unrealistically. 179 C. 507, 510, 511. Subdiv. (1)(B)(ii) cited. 216 C. 237, 239, 247, 249. Subdiv. (1)(B)(ii)(I) cited. Id.,
237, 240, 246, 247, 252. Subdiv. (1)(B)(ii)(II) cited. Id., 237, 240, 246, 252. Subdiv. (1)(A) cited. Id., 237, 245. Subdiv.
(1)(B) cited. Id. Subdiv. (1)(B)(ii)(III) cited. Id., 237, 246, 252. Subdiv. (1)(B) cited. 225 C. 99, 100. Subdiv. (1)(B)(ii)
cited. Id., 99, 101. Subdiv. (1)(B)(ii) cited. 231 C. 690, 697, 698. Subdiv. (5)(K) cited. Id., 690, 699. Subdiv. (1)(B) cited.
238 C. 273. Subdiv. (1)(B)(ii) cited. Id. Subdiv. (1)(B)(ii)(I) cited. Id. Subdiv. (1)(B)(ii)(II) cited. Id. Subdiv. (1)(B)(ii)(III)
cited. Id.
Subdiv. (1)(E)(iii)(V)(i) cited. 15 CA 738, 741, 744. Subdiv. (1)(E) cited. Id., 738, 744.
Cited. 9 CS 244. Subdiv. (1): Musicians considered employees of restaurant owner and not leader. 7 CS 13. Analysis
of contracts for hire creating a master-servant relationship within meaning of section. Id., 430; 14 CS 208; 17 CS 237.
Manicurist and boot black who had concessions in a barber shop were not deemed to be employees. 9 CS 71. House to
house salesmen of vacuum cleaners held not employees. 9 CS 237. Subdiv. (4): Standard to determine whether or not the
greater part of an employee's work is done within state is number of working hours consumed and not value to employer
of service rendered. 7 CS 202. "Employment" and "wages" construed for purpose of interpreting section 31-236(8). 21
CS 144. Driver-salesmen, hired under contracts naming them independent contractors, who receive commission out of
sales of plaintiff's ice cream and no salary, held in employ of plaintiff. 22 CS 100. Unclassified employees are not covered
by unemployment statute. 32 CS 319. Subdiv. (5)(3)(B): "Severance of employment" discussed. 33 CS 119. Subdiv.
(1)(B)(ii) cited. 42 CS 376, 378, 385, 387, 395. Subdiv. (1)(A) cited. Id., 376, 388. Subdiv. (1)(B) cited. Id. Subdiv.
(1)(B)(ii)(II) cited. Id., 376, 401. Subdiv. (1)(B)(ii)(III) cited. Id., 376, 404.
Subsec. (b):
Cited. 138 C. 632; 139 C. 575. Wages held earned when employee holds himself in readiness to perform as well as
when he actually performs. 146 C. 264. Cited. 153 C. 691. Subdiv. (1) cited. 232 C. 216, 221. Subdiv. (1): Workers'
compensation benefits do not qualify as "wages" within meaning of this section. 239 C. 233.
Consideration of tips and gratuities discussed. 11 CS 340. Assessment of contribution made by successive employers.
15 CS 399. Vacation pay held to be payment for loss of wages. 19 CS 367. "Employment" and "wages" construed for
purpose of interpreting section 31-236(8). 21 CS 144. Subdiv. (1) cited. 42 CS 376, 387. Subdiv. (1) cited. 44 CS 285.
Subsec. (c):
Cited. 192 C. 104, 108.
(Return to TOC) (Return to Chapters) (Return to Titles)
(April, 1964, P.A. 3, S. 3; P.A. 74-339, S. 35, 36.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) Voluntary liability. Any employer not so subject to this chapter may accept
the provisions of this chapter and become in all respects subject thereto by agreeing in
writing filed with the administrator to pay the contributions required from employers
subject to this chapter. Any employer with persons in his employ engaged in one or
more of the types of service specified in subdivision (5) of subsection (a) of section
31-222, except the service described by subparagraph (A) thereof, may elect that the
provisions of this chapter apply to such services by agreeing in writing filed with the
administrator to pay the contributions on wages for such services. Any employer defined
in subdivision (1) (D) or (E) of subsection (a) of section 31-222 or (5) (F) or (L) of said
section may elect either to pay the contributions on wages for services or to finance
benefits on a reimbursable basis, by paying into the Unemployment Compensation Fund
an amount equivalent to the amount of benefits paid out to claimants who during the
applicable period were paid wages by the employer concerned, said election to be made
in writing to the administrator in accordance with the provisions of subsection (g) of
section 31-225. Any employer may revoke acceptance of voluntary liability at the end
of any calendar year following the calendar year in which he made such acceptance if
he gives written notice to the administrator, accompanied by proof satisfactory to the
administrator that he has paid all contributions due under the provisions of this chapter
and that he has notified his employees of his intention to revoke such acceptance; such
application to revoke acceptance shall be submitted within thirty days after the end of
a calendar year and the administrator shall render his decision on such application within
sixty days after submission thereof and such revocation of acceptance shall be effective
on the thirty-first day of December next preceding the giving of written notice from the
administrator to the employer that he is satisfied with such proofs.
(c) Release from liability. An employer may cease to be subject to this chapter at
the end of any calendar year following the calendar year in which he became subject
to this chapter if he gives written notice to the administrator, accompanied by proof
satisfactory to the administrator that he has not employed one employee for at least
thirteen weeks during the next-preceding fifteen months, that he is not subject to the
Federal Unemployment Tax Act, and that he has notified his employees of his intention
to cease to be subject to this chapter; such application for release shall be submitted
within thirty days after the end of a calendar year and the administrator shall render his
decision on such application within sixty days after submission thereof and the employer
shall cease to be subject to this chapter on the thirty-first day of December next preceding
the giving of written notice from the administrator to the employer that he is satisfied
with such proofs. The administrator shall waive the requirement for an application for
release whenever it shall appear that the employer was unable to comply with such
requirement for the reason that, at the time when he had qualified for release from
liability under the provisions of this chapter, he was in good faith not aware of the fact
that he was subject to the provisions of this chapter. An employer who discontinues his
business and enters the armed forces of the United States shall cease immediately to be
subject to this chapter.
(d) Employment to include out-of-state service, when. For the purposes of subdivisions (5) and (7) of subsection (a), employment shall include service which would
constitute employment but for the fact that such service is deemed to be performed
entirely within another state pursuant to an election under an arrangement entered into
with such state by the administrator and an agency charged with the administration of
any other state or federal unemployment compensation law.
(e) Calendar week when December 31 and January 1 in same week. For the
purposes of subdivisions (3)(B) and (5) of subsection (a), in respect to any week including both December thirty-first and January first, the days of that week to and including
December thirty-first shall be deemed one calendar week, and the days beginning and
including January first another such week.
(1949 Rev., S. 7496; 1949, 1955, S. 3061d; 1957, P.A. 596, S. 1; 1967, P.A. 790, S. 5; 1971, P.A. 835, S. 4−6; P.A.
73-37; P.A. 75-567, S. 57, 80; P.A. 78-331, S. 38, 39, 58; 78-368, S. 2, 11; P.A. 79-34, S. 1, 2.)
History: 1967 act deleted applicability of provisions for employers with four or more employees during thirteen calendar
weeks and added applicability for employers with one or more employees during thirteen weeks, qualified provision re
elective applicability by employers employing persons under Sec. 31-222(a)(5) to except services in Subpara. (C) and
made minor wording changes; 1971 act added Subdivs. (5) to (11) in Subsec. (a) extending applicability provisions,
amended Subsec. (b) to add provision re employer's election to pay contributions on wages or to finance benefits on a
reimbursable basis and added Subsecs. (d) and (e) clarifying what constitutes employment and calendar weeks; P.A. 73-
37 amended Subsec. (a)(5) to qualify applicability with regard to amount of wages paid, to increase weeks of employment
from thirteen to twenty and to include those subject to chapter under previous applicability provision of the Subdiv. in
effect before amendments were made; P.A. 75-567 changed reference to Sec. 31-226(h) to reference to Sec. 31-225(g) in
Subsec. (b); P.A. 78-331 made corrections to Subparas. of Sec. 31-222 referred to in Subsec. (b); P.A. 78-368 added
reference to Sec. 31-225(a)(1)(H) and (J) in Subsec. (a)(8); P.A. 79-34 deleted Subdivs. (3) and (4) of Subsec. (a) re
applicability to employers of three or more persons during thirteen weeks in years after 1955 and to employers of three or
more person during thirteen weeks in years after 1967, renumbering accordingly, relettered Subparas. for consistency with
other statutes and added reference to successor employers under Subdiv. (2); in 1991 the reference to "subdivisions (5)(b)
and (7)" in Subsec. (e) was changed editorially by the Revisors to read "subdivisions (3)(B) and (5)".
Constitutionality of "common control" provision upheld. 128 C. 213. Cited. 131 C. 504.
Question of fact for commissioner as to whether plaintiffs did take over substantially all of the assets or business. 135
C. 102. By purchasing one unit in a chain of stores, buyer did not become a liable employer. 135 C. 120. (1) Does not
qualify definition of employment in sec. 31-222 (a). 136 C. 387. (4) Cited. 136 C. 389. (4) (a) Reason for including this
provision in act was to insure contributions from all employers falling within the terms of the subsection. 138 C. 724.
Whether the business of a particular employer is owned or controlled by the same interests that own and control the business
of another employer is a question of fact. 139 C. 709.
Standard to determine where employee performs the greater part of his service. 7 CS 202. Cited. 9 CS 71; 12 CS 292;
18 CS 113. By using the word "usual," the legislature intended to restrict the decision of the Bello case, 101 C. 34. 9 CS
433. It is not the "usual trade, occupation, profession or business" of a bank to construct a road to improve property. 10
CS 228. Owner of a super market deemed to have employed individuals of "leased departments" for purposes of this act.
11 CS 209. Plaintiff became subject to the act by purchasing the land, buildings, equipment, machinery and good will of
an employer subject to the act. 15 CS 301. Successor to a business steps into the shoes of his predecessor. Id., 399. Individual
enterprise and corporation, controlled by the same person, with a total of four employees held subject to assessment. 17
CS 353. Manufacturer who provided physical facilities for operation of cafeteria for employees but had no control over
contract operator, held not liable for cafeteria employees unemployment compensation contributions. 19 CS 73.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1953, S. 3062d; 1969, P.A. 700, S. 2.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) Contributions shall be payable quarterly or for such shorter periods of not less
than four weeks as the administrator may determine, provided no such contribution
period shall include parts of two calendar quarters.
(c) Each contribution payment shall be made on or before the last day of the month
next following the end of the period of employment with respect to which it is made.
The administrator may make and publish regulations with reference to the details of the
computation and payment of such contributions.
(d) In lieu of contributions required of employers subject to this chapter, the state
shall pay into the Unemployment Compensation Fund an amount equivalent to the
amount of benefits charged to the state as provided in section 31-225a, or may at its
option make payments as provided in subdivision (1) of subsection (g) of this section.
The amount of payments required under this section to be made into the fund shall be
ascertained by the administrator as soon as practicable after the end of each calendar
quarter and shall be payable from the General Fund of the state, except as provided
hereafter. If a claimant to whom benefits were paid was paid wages by the state during
the base period from a special or administrative fund provided for by law, the payment
into the Unemployment Compensation Fund shall be made from such special or administrative fund with the approval of the Secretary of the Office of Policy and Management.
The payment by the state into the fund shall be made at such times and in such manner
as the administrator may determine and prescribe.
(e) In lieu of contributions required of employers subject to this chapter, towns,
cities and other political and governmental subdivisions of the state and of the towns
and cities may pay into the Unemployment Compensation Fund an amount equivalent
to the amount of benefits charged to such town, city or other political or governmental
subdivision as provided in section 31-225a, or may at its option make payments as
provided in subdivision (1) of subsection (g) of this section. The amount of payments
required under this section to be made into the fund shall be ascertained by the administrator as soon as practicable after the end of each calendar quarter. The payments by
such town, city or political or governmental subdivision into the fund shall be made
quarterly or at such times and in such manner as the administrator may determine and
prescribe.
(f) Payment of any bill rendered by the administrator under subsection (e) shall be
made not later than thirty days after such bill was mailed to the municipality or political
or governmental subdivision concerned, to the chief executive officer, clerk or other
official or office having charge of making disbursements, or to the official or office
designated by the municipality or political governmental subdivision as authorized to
receive such notices. Payments made under the provisions of subsection (e) shall not
be deducted or deductible, in whole or in part, from the remuneration of individuals in
the employ of the employer. Past due payments of amounts due hereunder or under
subsection (e) shall be subject to the same interest that applies to section 31-265 to past
due contributions.
(g) Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this subsection. For the purpose of this subsection, a
nonprofit organization is an organization or group of organizations described in Section
501 (c) (3) of the Federal Internal Revenue Code which is exempt from income tax
under Section 501 (a) of said code.
(1) Any nonprofit organization which, pursuant to subdivision (1) (D) of subsection
(a) of section 31-222 is, or becomes, subject to this chapter on or after January 1, 1971,
shall pay contributions under the provisions of subsection (a), unless it elects, in accordance with this subparagraph, to pay to the administrator for the unemployment fund an
amount equal to the amount of regular and additional benefits and of one-half of the
extended benefits paid, that is attributable to service in the employ of such nonprofit
organization. (A) Any nonprofit organization which is, or becomes, subject to this chapter on January 1, 1971, may elect to become liable for payments in lieu of contributions
for a period of not less than one taxable year beginning with January 1, 1971, provided
it shall file with the administrator a written notice of its election within the thirty-day
period immediately following July 1, 1971. (B) Any nonprofit organization which becomes subject to this chapter after January 1, 1971, may elect to become liable for
payments in lieu of contributions for a period of not less than twelve months beginning
with the date on which it so becomes subject by filing a written notice of its election
with the administrator not later than thirty days immediately following the date of the
determination that it is so subject. (C) Any nonprofit organization which makes an
election in accordance with subparagraph (A) or subparagraph (B) of this subdivision
shall continue to be liable for payments in lieu of contributions until it files with the
administrator a written notice terminating its election not later than thirty days prior to
the beginning of the taxable year for which such termination shall first be effective,
provided liability for payments in lieu of contributions shall continue for any benefits
attributable to service in the employ of such organization while it was electing payments
in lieu of contributions. For purposes of benefit ratio and for billing purposes, an organization which terminates its election of payments in lieu of contributions shall be treated
as two separate employers. (D) Any nonprofit organization which has been paying contributions under this chapter for a period subsequent to January 1, 1971, may change to
a reimbursable basis by filing with the administrator not later than thirty days prior to
the beginning of any taxable year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by the organization
for that and the next year. (E) The administrator may for good cause extend the period
within which a notice of election, or a notice of termination, must be filed and may
permit an election to be retroactive but not any earlier than with respect to benefits paid
after December 31, 1970. (F) The administrator, in accordance with such regulations
as he may prescribe, shall notify each nonprofit organization of any determination which
he may make of its status as an employer and of the effective date of any election which
it makes and of any termination of such election. Such determinations shall be subject
to reconsideration, appeal and review in accordance with the provisions of this chapter
applicable to determination, appeal and review.
(2) Payments in lieu of contributions shall be made in accordance with the following
provisions: (A) At the end of each calendar quarter, or at the end of any other period as
determined by the administrator, the administrator shall bill each nonprofit organization
or group of such organizations which has elected to make payments in lieu of contributions for an amount equal to the full amount of regular and additional benefits plus one-
half of the amount of extended benefits paid during such quarter or other prescribed
period that is attributable to service in the employ of such organization. (B) Payment
of any bill rendered under this subsection shall be made not later than thirty days after
such bill was mailed to the last-known address of the nonprofit organization or was
otherwise delivered to it, unless there has been an application for review and redetermination in accordance with subparagraph (D). (C) Payments made by any nonprofit organization under the provisions of this subsection shall not be deducted or deductible, in
whole or in part, from the remuneration of individuals in the employ of the organization.
(D) The amount due specified in any bill from the administrator shall be conclusive on
the organization unless, within the time prescribed in section 31-241 after the bill was
mailed to its last-known address or otherwise delivered to it, the organization files an
application for redetermination by the administrator or an appeal in the manner provided
in sections 31-241 and 31-242 setting forth the grounds for such application or appeal.
The administrator or referee, as the case may be, shall promptly review and reconsider
the amount due specified in the bill and shall thereafter issue a redetermination or decision, as applicable in any case in which such application for redetermination or appeal
has been filed. Any redetermination by the administrator shall be conclusive on the
organization unless, within the time prescribed in section 31-241 after the redetermination was mailed to its last-known address or otherwise delivered to it, the organization
files an appeal in the manner prescribed in sections 31-241 and 31-242, setting forth
the grounds for the appeal. The decision of the referee shall become final on the twenty-
second day after the date of its rendition unless the party aggrieved thereby, including
the administrator, files an appeal in the manner provided in section 31-249, setting forth
the grounds for the appeal. Redeterminations by the administrator shall be governed by
the provisions of section 31-243. Proceedings on appeal to the unemployment compensation referee from the amount of a bill rendered under this subsection or a redetermination of such amount shall be in accordance with the provisions of section 31-242 and
the decision of the referee shall be subject to the provisions of sections 31-248 and 31-
249. (E) Past due payments of amounts in lieu of contributions shall be subject to the same
interest that, pursuant to section 31-265 applies to past due contributions; an employer
electing reimbursement is subject to the same penalties provided under this chapter as
employers paying contributions.
(3) If the administrator at any time deems it necessary because of the financial
condition of the organization, any nonprofit organization that elects to become liable
for payments in lieu of contributions shall be required, within thirty days, to execute
and file with the administrator a surety bond approved by the administrator or it may
elect instead to deposit with the administrator cash or securities. The amount of such
bond or deposit shall be determined in accordance with the provisions of this subdivision.
(A) The amount of the bond or deposit required by this subdivision shall be determined
by the administrator but shall not exceed a percentage of the organization's annual
taxable payroll equal to the maximum rate that any employer liable for contributions
during the year involved would have to pay for employment as defined in subsection
(b) of section 31-222 for the four calendar quarters immediately preceding the effective
date of the election, the renewal date in the case of a bond, or the biennial anniversary
of the effective date of election in the case of a deposit of cash or securities, whichever
date shall be most recent and applicable. If the nonprofit organization did not pay wages
in each of such four calendar quarters, the amount of the bond or deposit shall be as
determined by the administrator. The term "cash" includes certified or bank checks or
other guaranteed instruments. (B) Any bond deposited under this subdivision shall be
in force for a period of not less than two taxable years and shall be renewed with the
approval of the administrator, at such times as the administrator may prescribe, but not
less frequently than at two year intervals as long as the organization continues to be
liable for payments in lieu of contributions. The administrator shall require adjustments
to be made in a previously filed bond as he deems appropriate. If the bond is to be
increased, the adjusted bond shall be filed by the organization within thirty days of the
date notice of the required adjustment was mailed or otherwise delivered to it. Failure
by any organization covered by such bond to pay the full amount of payments in lieu
of contributions when due, together with any applicable interest and penalties provided
for in subdivision (2) (E) of this subsection, shall render the surety liable on such bond
to the extent of the bond, as though the surety was such organization. (C) Any deposit
of cash or securities in accordance with this subdivision shall be retained by the administrator in an escrow account until liability under the election is terminated, at which time
it shall be returned to the organization, less any deductions as hereinafter provided. The
administrator may deduct from the cash deposited under this subdivision by a nonprofit
organization or sell the securities it has so deposited to the extent necessary to satisfy
any due and unpaid payments in lieu of contributions and any applicable interest and
penalties provided for in subdivision (2) (E) of this subsection. The administrator shall
require the organization within thirty days following any deduction from a cash deposit
or sale of deposited securities under the provisions of this subparagraph to deposit sufficient additional cash or securities to make whole the organization's deposit at the prior
level. Any cash remaining from the sale of such securities shall be a part of the organization's escrow account. The administrator may, at any time, review the adequacy of the
deposit made by any organization. If, as a result of such review, he determines that an
adjustment is necessary, he shall require the organization to make additional deposit
within thirty days of written notice of his determination or shall return to it such portion
of the deposit as he no longer considers necessary, whichever action is appropriate.
Disposition of income from securities held in escrow shall be governed by any applicable
provision of state law. (D) If any nonprofit organization fails to file a bond or make a
deposit, or to file a bond in an increased amount or to increase or make whole the amount
of a previously made deposit, as provided under this subdivision, the administrator may
terminate such organization's election to make payments in lieu of contributions and
such termination shall continue for not less than the four-consecutive-calendar-quarter
period beginning with the quarter in which such termination becomes effective; provided
the administrator may extend for good cause the applicable filing, deposit or adjustment
period by not more than fifteen days.
(4) If any nonprofit organization is delinquent in making payments in lieu of contributions as required under subdivision (2) of this subsection, and a bond or security as
provided in subdivision (3) has not been required, or required and not filed within thirty
days, the administrator may terminate such organization's election to make payments
in lieu of contributions as of the beginning of the next taxable year, and such termination
shall be effective for that and the next taxable year.
(5) Each employer that is liable for payments in lieu of contributions shall pay to
the administrator for the fund the amount of regular and additional benefits plus the
amount of one-half of extended benefits paid that are attributable to service in the employ
of such employer. If benefits paid to an individual are based on wages paid by more
than one employer and one or more of such employers are liable for payments in lieu
of contributions, the amount payable to the fund by each employer that is liable for such
payments, shall be an amount which bears the same ratio to the total benefits paid to
the individual as the total base period wages paid to the individual by such employer bear
to the total base period wages paid to the individual by all of his base period employers.
(6) Any two or more employers that have become liable for payments in lieu of
contributions may file a joint application to the administrator for the establishment of
a group account for the purpose of sharing the cost of benefits paid that are attributable
to service in the employ of such employers. Each such application shall identify and
authorize a group representative to act as the group's agent for the purposes of this
subdivision. Upon his approval of the application, the administrator shall establish a
group account for such employers effective as of the beginning of the calendar quarter
in which he receives the application and shall notify the group's representative of the
effective date of the account. Such account shall remain in effect for not less than one
year and thereafter until terminated at the discretion of the administrator or upon application by the group. Upon establishment of the account, each member of the group shall
be liable for payments in lieu of contributions with respect to each calendar quarter in
the amount that bears the same ratio to the total benefits paid in such quarter that are
attributable to service performed in the employ of all members of the group as the total
wages paid for service in employment by such member in such quarter bear to the total
wages paid during such quarter for service performed in the employ of all members of
the group. The administrator shall prescribe such regulations as he deems necessary
with respect to applications for establishment, maintenance and termination of group
accounts that are authorized by this subdivision, for addition of new members to, and
withdrawal of active members from, such accounts, and for the determination of the
amounts that are payable under this subdivision by members of the group and the time
and manner of such payments.
(h) Subsections (a) to (g), inclusive, of this section shall first apply to benefits
charged with respect to benefits paid in benefit years starting on or after June 30, 1975.
(i) Notwithstanding any other provision of the general statutes to the contrary, any
employer, individual, organization, partnership, corporation or other legal entity which
engages, in any manner, in contract construction activity in this state and which has its
base of operations and is incorporated in another state, shall furnish to the administrator
before beginning any such construction activity, a bond, with a surety or sureties satisfactory to the administrator, in an amount to be determined by the administrator. The administrator shall adopt regulations, in accordance with the provisions of chapter 54, establishing the method for computation of such bond amounts. The use of such bonds shall
be limited to payment for any unpaid unemployment compensation contributions, interest and penalties due from such contractor and attributable to such contracted work.
(1949 Rev., S. 7497; 1949, S. 3063d; 1953, S. 3064d; 1957, P.A. 596, S. 2, 3; 1969, P.A. 700, S. 3; 1971, P.A. 835, S.
7−9; 1972, P.A. 71, S. 3; P.A. 73-289, S. 1, 4−6, 10; 73-536, S. 3, 12; P.A. 74-229, S. 1, 15, 16, 22; P.A. 75-525, S. 2, 13;
P.A. 76-435, S. 12, 13, 82; P.A. 77-426, S. 1, 19; 77-614, S. 19, 610; P.A. 78-368, S. 3, 11; P.A. 80-250; P.A. 81-318, S.
2, 8; 81-472, S. 60, 141, 159; June 18 Sp. Sess. P.A. 97-4, S. 4, 11; June 18 Sp. Sess. P.A. 97-11, S. 63, 65.)
History: 1969 act amended Subsec. (f) to make payments by towns, cities and political subdivisions mandatory rather
than dependent upon whether the towns, cities, etc. have elected to become subject to chapter; 1971 act added references
to "governmental" subdivisions in Subsecs. (f) and (g), added option of making payments pursuant to Sec. 31-225 in
Subsec. (f) and added provisions re time for payment of bills, interest on past due payments, etc.; 1972 act deleted provision
in Subsec. (f) which had prohibited requiring towns, cities, etc. to maintain a record of their employees social security
numbers; P.A. 73-289 deleted option for calculating benefits as ratio of each employer's share of wages to total wages
paid in Subsec. (h)(5)(A) and added references to "additional" benefits in Subsec. (h)(1), (2) and (5); P.A. 73-536 changed
basis for calculating contributions under Subsec. (a) from 2.7% of wages paid to rate established and adjusted under Sec.
31-225a and deleted previous detailed provisions re adjustments, deleted provision in Subsec. (b) which had allowed
treatment of wages for payroll period which falls in two contribution periods as falling within one period, deleted Subsec.
(d) re excess in fund, relettering accordingly, amended relettered Subsec. (d) to replace detailed provisions re state payments
into fund with reference to payments equaling benefits charged to state pursuant to Sec. 31-225a and changed remaining
provisions re payments throughout section in a similar fashion; P.A. 74-229 amended Subsec. (g)(1)(C) to add proviso re
continued liability for payments and added ratio provision for calculating payments by multiple employers in Subsec.
(g)(5); P.A. 75-525 specified "contributing" employers in Subsec. (a), made payments by towns, cities, etc. in Subsec. (e)
optional rather than mandatory, replaced compensation commissioner with compensation referees in Subsec. (g)(2),
changed maximum bond in Subsec. (g) (3)(A) from 2.7% of total wages paid to 6% of taxable wages paid and deleted
Subsec. (h) re nonprofit organizations' option to make payments in lieu of contributions; P.A. 76-435 made technical
changes; P.A. 77-426 changed amount of bond in Subsec. (g)(3)(A) to percentage of payroll "equal to the maximum rate
that any employer liable for contributions during the year involved would have to pay"; P.A. 77-614 replaced commissioner
of finance and control with secretary of the office of policy and management in Subsec. (d); P.A. 78-368 allowed option
of payments as provided in Subsec. (g)(1) in Subsec. (d) and deleted reference to Sec. 31-235a in Subsec. (e); P.A. 80-250
added Subsec. (i) re bonds for those engaged in contract construction activity; P.A. 81-318 amended Subdiv. (2) of Subsec.
(g) by changing the time when referee's decision becomes final from fifteenth to twenty-second day after its rendition if
no appeal has been filed; P.A. 81-472 made technical changes; June 18 Sp. Sess. P.A. 97-4 amended Subsec. (d) to delete
provision that the state shall not be required to maintain a record of Social Security numbers of its employees, effective
October 1, 1998; June 18 Sp. Sess. P.A. 97-11 changed effective date of June 18 Sp. Sess. P.A. 97-4, S. 4. from October
1, 1998, to October 1, 1997.
Cited. 127 C. 69; 128 C. 216; 131 C. 512; 139 C. 406; 135 C. 671. Each liable employer is only obligated to pay
contributions with respect to the wages paid to his own employees. 138 C. 724. Cited. 177 C. 384, 386; 181 C. 1, 17.
Cited. 9 CS 244; 14 CS 208.
Subsec. (a):
Cited. 177 C. 384, 385.
Does not preclude the inclusion of tips in amount of wages for the purpose of employer's contribution. 11 CS 340.
Subsec. (b):
Cited. 177 C. 384, 385.
Subsec. (c):
Cited. 177 C. 384, 385, 388.
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) (1) The administrator shall maintain for each employer, except reimbursing
employers, an experience account in accordance with the provisions of this section. (2)
With respect to each benefit year commencing on or after July 1, 1978, regular and
additional benefits paid to an individual shall be allocated and charged to the accounts
of the employers who paid him wages in his base period in accordance with the following
provisions: The initial determination establishing a claimant's weekly benefit rate and
maximum total benefits for his benefit year shall include, with respect to such claimant
and such benefit year, a determination of the maximum liability for such benefits of
each employer who paid wages to the claimant in his base period. An employer's maximum total liability for such benefits with respect to a claimant's benefit year shall bear
the same ratio to the maximum total benefits payable to the claimant as the total wages
paid by the employer to the claimant within his base period bears to the total wages paid
by all employers to the claimant within his base period. This ratio shall also be applied
to each benefit payment. The amount thus determined, rounded to the nearest dollar
with fractions of a dollar of exactly fifty cents rounded upward, shall be charged to the
employer's account.
(c) (1) (A) Any week for which the employer has compensated the claimant in the
form of wages in lieu of notice, dismissal payments or any similar payment for loss of
wages shall be considered a week of employment for the purpose of determining employer chargeability. (B) No benefits shall be charged to any employer who paid wages
of five hundred dollars or less to the claimant in his base period. (C) No dependency
allowance paid to a claimant shall be charged to any employer. (D) In the event of a
natural disaster declared by the President of the United States, no benefits paid on the
basis of total or partial unemployment which is the result of physical damage to a place
of employment caused by severe weather conditions including, but not limited to, hurricanes, snow storms, ice storms or flooding, or fire except where caused by the employer,
shall be charged to any employer. (E) If the administrator finds that (i) an individual's
most recent separation from a base period employer occurred under conditions which
would result in disqualification by reason of subdivision (2), (6) or (9) of section 31-
236, or (ii) an individual was discharged for violating an employer's drug testing policy,
provided the policy has been adopted and applied consistent with sections 31-51t to
31-51aa, inclusive, section 14-261b and any applicable federal law, no benefits paid
thereafter to such individual with respect to any week of unemployment which is based
upon wages paid by such employer with respect to employment prior to such separation
shall be charged to such employer's account, provided such employer shall have filed
a notice with the administrator within the time allowed for appeal in section 31-241.
(F) No base period employer's account shall be charged with respect to benefits paid
to a claimant if such employer continues to employ such claimant at the time the employer's account would otherwise have been charged to the same extent that he employed him
during the individual's base period, provided the employer shall notify the administrator
within the time allowed for appeal in section 31-241. (G) If a claimant has failed to
accept suitable employment under the provisions of subdivision (1) of section 31-236
and the disqualification has been imposed, the account of the employer who makes an
offer of employment to a claimant who was a former employee shall not be charged
with any benefit payments made to such claimant after such initial offer of reemployment
until such time as such claimant resumes employment with such employer, provided
such employer shall make application therefor in a form acceptable to the administrator.
The administrator shall notify such employer whether or not his application is granted.
Any decision of the administrator denying suspension of charges as herein provided
may be appealed within the time allowed for appeal in section 31-241. (H) Fifty per cent
of benefits paid to a claimant under the federal-state extended duration unemployment
benefits program established by the federal Employment Security Act shall be charged
to the experience accounts of the claimant's base period employers in the same manner
as the regular benefits paid for such benefit year. (I) No base period employer's account
shall be charged with respect to benefits paid to a claimant who voluntarily left suitable
work with such employer (i) to care for a seriously ill spouse, parent or child or (ii) due
to the discontinuance of the transportation used by the claimant to get to and from work,
as provided in subparagraphs (A)(ii) and (A) (iii) of subdivision (2) of section 31-236.
(2) All benefits paid which are not charged to any employer shall be pooled.
(3) The noncharging provisions of this chapter, except subdivisions (1)(D) and
(1)(F) of this subsection, shall not apply to reimbursing employers.
(d) The standard rate of contributions shall be five and four-tenths per cent. Each
employer who has not been chargeable with benefits, for a sufficient period of time to
have his rate computed under this section shall pay contributions at a rate that is the
higher of (a) one per cent or (b) the state's five-year benefit cost rate. For purposes of
this subsection, the state's five-year benefit cost rate shall be computed annually on or
before June thirtieth and shall be derived by dividing the total dollar amount of benefits
paid to claimants under this chapter during the five consecutive calendar years immediately preceding the computation date by the five-year payroll during the same period.
If the resulting quotient is not an exact multiple of one-tenth of one per cent, the five-
year benefit cost rate shall be the next higher such multiple.
(e) (1) As of each June thirtieth, the administrator shall determine the charged tax
rate for each qualified employer. Said rate shall be obtained by calculating a benefit
ratio for each qualified employer. The employer's benefit ratio shall be the quotient
obtained by dividing the total amount chargeable to the employer's experience account
during the experience period by the total of his taxable wages during such experience
period which have been reported by the employer to the administrator on or before the
following September thirtieth. The resulting quotient, expressed as a per cent, shall
constitute the employer's charged tax rate. If the resulting quotient is not an exact multiple of one-tenth of one per cent, the charged rate shall be the next higher such multiple,
except that if the resulting quotient is less than five-tenths of one per cent, the charged
rate shall be five-tenths of one per cent and if the resulting quotient is greater than five
and four-tenths per cent, the charged rate shall be five and four-tenths per cent. The
employer's charged tax rate will be in accordance with the following table:
Employer's Charged Tax Rate Table
Employer's Benefit Ratio Employer's Charged Tax Rate
.005 or less .5% minimum subject .006 .6% to fund .007 .7% solvency .008 .8% adjustment .009 .9% .010 1.0% .011 1.1% .012 1.2% .013 1.3% .014 1.4% .015 1.5% .016 1.6% .017 1.7% .018 1.8% .019 1.9% .020 2.0% .021 2.1% .022 2.2% .023 2.3% .024 2.4% .025 2.5% .026 2.6% .027 2.7% .028 2.8% .029 2.9% .030 3.0% .031 3.1% .032 3.2% .033 3.3% .034 3.4% .035 3.5% .036 3.6% .037 3.7% .038 3.8% .039 3.9% .040 4.0% .041 4.1% .042 4.2% .043 4.3% .044 4.4% .045 4.5% .046 4.6% .047 4.7% .048 4.8% .049 4.9% .050 5.0% .051 5.1% .052 5.2% .053 5.3% .054 & higher 5.4% maximum subject to
fund solvency adjustment
(B) On and after January 1, 1994, and conditioned upon the issuance of any revenue
bonds pursuant to section 31-264b, each contributing employer shall also pay an assessment to the administrator at a rate established by the administrator sufficient to pay the
interest due on advances from the Unemployment Compensation Advance Fund and
reimbursements required for advances from the Unemployment Compensation Advance
Fund, computed in accordance with subsection (h) of section 31-264a. The administrator
shall establish the assessments as a percentage of the charged tax rate for each employer
pursuant to subdivision (1) of this subsection. The administrator shall establish the necessary procedures for billing, payment and collection of the assessments. Sections 31-
265 to 31-274, inclusive, shall apply to the collection of such assessments by the administrator. The payments received by the administrator based on the assessments, excluding
interest and penalties on past due assessments, are hereby pledged and shall be paid
over to the State Treasurer for credit to the Unemployment Compensation Advance
Fund.
(f) For each calendar year commencing with calendar year 1994, the administrator
shall establish a fund balance tax rate sufficient to maintain a balance in the Unemployment Compensation Trust Fund equal to eight-tenths of one per cent of the total wages
paid to workers covered under this chapter by contributing employers during the year
ending the last preceding June thirtieth. If the fund balance tax rate established by the
administrator results in a fund balance in excess of said per cent as of December thirtieth
of any year, the administrator shall, in the year next following, establish a fund balance
tax rate sufficient to eliminate the fund balance in excess of said per cent. The assessment
levied by the administrator at any time (A) during a calendar year commencing on or
after January 1, 1994, but prior to January 1, 1999, shall not exceed one and five-tenths
per cent, (B) during a calendar year commencing on or after January 1, 1999, shall not
exceed one and four-tenths per cent, and (C) shall not be calculated to result in a fund
balance in excess of eight-tenths of one per cent of such total wages.
(g) Each qualified employer's contribution rate for each calendar year after 1973
shall be a percentage rate equal to the sum of his charged tax rate as of the June thirtieth
preceding such calendar year and the fund balance tax rate as of December thirtieth
preceding such calendar year.
(h) (1) With respect to each benefit year commencing on or after July 1, 1978,
notice of determination of the claimant's benefit entitlement for such benefit year shall
include notice of the allocation of benefit charges of the claimant's base period employers and each such employer shall be mailed a copy of such notice of determination and
shall be an interested party thereto. Such determination shall be final unless the claimant
or any of such employers files an appeal from such decision in accordance with the
provisions of section 31-241. (2) The administrator shall, not less frequently than once
each calendar quarter, mail a statement of charges to each employer to whose experience
record any charges have been made since the last previous such statement. Such statement shall show, with respect to each week for which benefits have been paid and
charged, the name and Social Security account number of the claimant who was paid
the benefit, the amount of the benefits charged for such week and the total amount
charged in the quarter. (3) The statement of charges provided for in subdivision (2) of
this subsection shall constitute notice to the employer that it has been determined that
the benefits reported in such statement were properly payable under this chapter to the
claimants for the weeks and in the amounts shown in such statements. If the employer
contends that benefits have been improperly charged due to fraud or error, a written
protest setting forth reasons therefor shall be filed with the administrator within sixty
days of the mailing date of the quarterly statement. An eligibility issue shall not be
reopened on the basis of such quarterly statement if notification of such eligibility issue
had previously been given to the employer under the provisions of section 31-241, and
he failed to file a timely appeal therefrom or had the issue finally resolved against him.
(i) (1) At the written request of any employer which holds at least eighty per cent
controlling interest in another employer or employers, the administrator may mingle
the experience rating records of such dominant and controlled employers as if they
constituted a single employer, subject to such regulations as the administrator may make
and publish concerning the establishment, conduct and dissolution of such joint experience rating records. (2) The executors, administrators, successors or assigns of any
former employer shall acquire the experience rating records of the predecessor employer
with the following exception: The experience of a predecessor employer, who leased
premises and equipment from a third party and who has not transferred any assets to
the successor, shall not be transferred if there is no common controlling interest in the
predecessor and successor entities. (3) The administrator is authorized to establish such
regulations governing joint accounts as may be necessary to comply with the requirements of the federal Unemployment Tax Act.
(j) (1) Each employer subject to this chapter shall submit quarterly, on forms supplied by the administrator, a listing of wage information, including the name of each
employee receiving wages in employment subject to this chapter, his Social Security
account number and the amount of wages paid to him during such calendar quarter.
(2) Commencing with the first calendar quarter of 1991, each employer subject to
this chapter who reports wages for two hundred fifty or more employees receiving wages
in employment subject to this chapter, and each person or organization which, as an
agent, reports wages for a total of two hundred fifty or more employees receiving wages
in employment subject to this chapter on behalf of one or more employers subject to
this chapter shall submit quarterly the information required by subdivision (1) of this
subsection on magnetic tape, diskette, or other similar electronic means which the administrator may prescribe, in a format prescribed by the administrator, unless such employer or agent demonstrates to the satisfaction of the administrator that it lacks the
technological capability to report such information in accordance with this subdivision.
(k) The employer may inspect his account records in the office of the employment
security division at any reasonable time.
(P.A. 73-536, S. 4, 12; P.A. 74-229, S. 2−8, 22; P.A. 75-525, S. 3, 13; P.A. 76-74; 76-79; 76-82; 76-88; 76-98; 76-161;
76-259, S. 1, 3; P.A. 77-426, S. 2, 19; P.A. 78-368, S. 4, 5, 11; P.A. 79-187, S. 1; 79-191; 79-631, S. 91, 111; P.A. 80-
483, S. 154, 186; P.A. 81-12, S. 1; 81-472, S. 61, 62, 142, 143, 159; P.A. 82-29, S. 1; P.A. 83-547, S. 1, 12; 83-587, S. 49,
96; P.A. 84-312, S. 1, 3; P.A. 85-25; 85-258, S. 2; P.A. 87-76; 87-341, S. 1, 2; P.A. 89-58; P.A. 90-314, S. 1, 3; P.A. 93-
243, S. 3, 15; 93-419, S. 1, 9.)
History: P.A. 74-229 rephrased Subsec. (a)(4)(C) and authorized administrator to determine order of charging where
claimant has more than one employer in a quarter and exempting employers who paid wages of two hundred dollars or
less, added Subdiv. (5) in Subsec. (a), set June thirtieth deadline for computation of five-year benefit cost rate in Subsec.
(b) and clarified basis for computation and authorized rounding of quotients in Subsec. (b), rephrased Subsec. (d), replaced
table and deleted provision re reduction of fund balance tax rate in Subsec. (d), deleted provision re employers review
right in Subsec. (f)(3) and distinguished between dominant and controlled and predecessor and successor employers in
Subsec. (g); P.A. 75-525 defined "computation date" and "tax year" in Subsec. (a), added provisions re initiating claims
filed on or after July 1, 1975, but before June 30, 1978, revised employers liability from twenty-five per cent of his
limit for regular benefits or an amount equaling state's liability to fifty per cent of benefits paid under extended duration
unemployment benefits program, deleted former Subdiv. (5) in Subsec. (a), added provisions in Subsec. (c) re calculation
of employer's benefit ratio, revised table in Subsec. (d), made minor changes in Subsec. (f) for clarity and deleted Subsec.
(i) which had defined "balance in the unemployment compensation fund"; P.A. 76-74 clarified Subsec. (g) deleting references to mingling of experience records of predecessor and successor employers and inserting provision re acquisition of
predecessor's rating records by successor; P.A. 76-79 substituted "chargeable" for "charged" in Subsec. (c); P.A. 76-82
made language changes for consistency and added provisions re protests by employer in Subsec. (f); P.A. 76-88 changed
basis for calculating employer's benefit ratio in Subsec. (c); P.A. 76-98 provided that weeks of compensation in lieu of
notice, severance pay etc. shall be considered a week of employment in determining employer chargeability in Subsec.
(a); P.A. 76-161 deleted provisions re initiating claims filed on or after July 1, 1978, in Subsec. (a); P.A. 76-259 clarified
Subsec. (a)(4) and specified circumstances under which administrator is to determine manner of charging benefits; P.A.
77-426 deleted references to acquisition of former or predecessor employer's rates in Subdiv. (2) of Subsec. (g); P.A. 78-
368 added provisions in Subsec. (a) re benefit years commencing on or after July 1, 1978, in Subsec. (a) and deleted
reference to notice of "order of liability" for benefit charges in Subsec. (f); P.A. 79-187 specified notification to employer
under Sec. 31-241 in Subsec. (f); P.A. 79-191 added provision in Subsec. (a) protecting employers from charge of benefits
resulting from natural disasters and deleted duplicate Subdiv. (5); P.A. 79-631 made technical correction; P.A. 80-483
substituted reference to natural disasters declared by U.S. President for reference to those declared by governor; P.A. 81-
12 rearranged the section to increase its clarity and comprehensiveness, placing the definitions of terms in Subsec. (a) and
adding definitions of contributing and reimbursing employers, to insert noncharging provisions of the chapter in Subsec.
(c), and to simplify the language concerning determination of charged tax rates in Subsec. (e); P.A. 81-472 made technical
changes; P.A. 82-29 added the word "would" preceding "result" in Subsec. (c) (1)(E); P.A. 83-547 amended Subsec. (e)
to add subdiv. (2), providing a mechanism to assess employers for the interest due on loans from the federal unemployment
account, effective June 9, 1983, and applicable to tax years commencing on or after January 1, 1983; P.A. 83-587 made a
technical amendment to Subsec. (g); P.A. 84-312 amended Subsecs. (d) and (e) to increase the maximum employer's
charged tax rate from five per cent to five and four-tenths per cent, amended Subsec. (f) to increase the minimum solvency
tax rate from negative four-tenths of a per cent to zero per cent, and the Revisors corrected the charged tax rate table in
Subsec. (e) to read "5.1%, 5.2%, 5.3%" instead of ".1%, .2%, .3%", to correct typographical error; P.A. 85-25 amended
Subsec. (c) to provide that the noncharging provisions of Subdiv. (1)(F) of said subsection are applicable to reimbursing
employers; P.A. 85-258 amended Subsec. (c) by adding Subpara. (I) of Subdiv. (1), providing that benefits paid to claimants
who quit suitable work for certain compensable reasons shall not be charged against any employer's account; P.A. 87-76
amended Subdiv. (1) of Subsec. (e) to establish an annual cutoff date of September thirtieth for employers' taxable wage
reports which will be used to calculate the employers' benefit ratio; P.A. 87-341 amended Subdiv. (2) of Subsec. (e) to
provide that any excess of assessments made for payment of federal interest charges shall be transferred to the employment
security administration fund; P.A. 89-58 amended Subsec. (j) by adding Subdiv. (2), providing for the submittal of certain
information by electronic methods; P.A. 90-314 amended Subsec. (c) to increase the minimum wages an employer is
required to pay a claimant in his base period in order to be charged for the claimant's benefits from three hundred dollars
to five hundred dollars; P.A. 93-243 amended Subsec. (c) to prohibit charging employers' experience accounts for benefits
paid to employees discharged upon detection of drug abuse, amended Subsec. (e) to allow reimbursement of advance fund
from excess funds generated by experience tax and to add Subpara. (B) imposing a new assessment on employers to
reimburse and pay interest due on advances from advance fund, and amended Subsec. (f) to delete fund balance tax rate
table and establish a new formula for calculating the fund balance tax rate, effective June 23, 1993; P.A. 93-419 amended
Subsec. (f) to clarify that the administrator is required to establish a fund balance tax rate for each calendar year beginning
with calendar year 1994, and made technical changes, effective July 1, 1993.
Cited. 177 C. 384, 386, 388, 389.
Subsec. (a):
Subdiv. (4) cited. 184 C. 317, 324, 325.
Subsec. (b):
Cited. 177 C. 384, 385.
Subdiv. (2) cited. 17 CA 441, 445.
Subsec. (c):
Subdiv. (1): Administrator erred by reading into penalty provision of this section reporting and payments deadline
found elsewhere in the act. 177 C. 384−386, 388−390. Subdiv. (2) cited. 177 C. 384, 390.
Subdiv. (1)(E) cited. 17 CA 441, 445.
Subsec. (d):
Cited. 177 C. 384, 390.
Subsec. (e):
Cited. 177 C. 384, 390.
Subsec. (f):
Cited. 177 C. 384, 390.
Subsec. (g):
Cited. 177 C. 384, 390.
Subsec. (h):
Cited. 177 C. 384, 390.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 7498; 1949, 1953, 1955, S. 3066d; 1953, S. 3067d; 1953, 1955, S. 3065d; 1957, P.A. 464, S. 3; 596, S.
4; 1967, P.A. 790, S. 6, 7; October, 1970, P.A. 1, S. 9; 1971, P.A. 835, S. 10; P.A. 73-53; 73-289, S. 7, 10; 73-536, S. 5,
8−12; P.A. 74-229, S. 9−12, 22; 74-338, S. 68, 94; P.A. 75-525, S. 4−6, 13; 75-567, S. 66, 80; P.A. 76-90; 76-259, S. 2,
3; P.A. 78-368, S. 10, 11; P.A. 81-5, S. 7; 81-12, S. 3.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) Any employee who believes that he has been discharged, disciplined, penalized
or otherwise discriminated against by any person in violation of this section may file a
complaint with the Labor Commissioner alleging violation of the provisions of subsection (a) of this section. Upon receipt of any such complaint, the commissioner shall hold
a hearing. After the hearing, the commissioner shall send each party a written copy of
his decision. The commissioner may award the employee all appropriate relief including
rehiring or reinstatement to his previous job, payment of back wages and reestablishment
of employee benefits to which he otherwise would have been eligible if he had not been
discharged, disciplined, penalized or discriminated against. Any employee who prevails
in such a complaint shall be awarded reasonable attorney's fees and costs. Any party
aggrieved by the decision of the commissioner may appeal the decision to the Superior
Court in accordance with the provisions of chapter 54.
(P.A. 88-169; 88-364, S. 106, 123.)
History: P.A. 88-364 made technical change.
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) All benefits shall be payable through the state public employment bureaus or
such other public agencies as the administrator, by regulations, may designate and at
such times and in such manner as he may prescribe.
(c) Whenever any benefit claimant dies leaving unpaid benefits due him in accordance with the provisions of this chapter, the administrator may, in his discretion, pay
the amount of such unpaid benefits in the manner set forth in section 45a-273, and such
payment shall discharge the administrator from liability to any person on account of
such benefits.
(d) Benefits based on service in employment defined in subdivisions (1) (C) and
(D) of subsection (a) of section 31-222 shall be payable in the same amount, on the
same terms and subject to the same conditions as compensation payable on the basis of
other service subject to this chapter; except that (1) with respect to weeks of unemployment beginning after December 31, 1977, benefits shall not be paid based on service
performed in an instructional, research or principal administrative capacity for an educational institution for any week of unemployment commencing during the period between
two successive academic years, or during a similar period between two regular terms,
whether or not successive, or during a period of paid sabbatical leave provided for in
the individual's contract, to any individual if such individual performs such services in
the first of such academic years (or terms) and if there is a contract or a reasonable
assurance that such individual will perform services in any such capacity for any educational institution in the second of such academic years or terms; (2) with respect to weeks
of unemployment beginning after October 29, 1983, for service performed in any other
capacity for an educational institution, benefits shall not be paid on the basis of such
services to any individual for any week which commences during a period between two
successive academic years or terms if such individual performs such services in the first
of such academic years or terms and there is a reasonable assurance that such individual
will perform such services in the second of such academic years or terms, except that
if benefits are denied to any individual under this subdivision and such individual is not
offered an opportunity to perform such services for the educational institution for the
second of such academic years or terms, such individual shall be entitled to a retroactive
payment of benefits for each week for which the individual filed a timely claim for
benefits and for which benefits were denied solely by reason of this subdivision; (3)
with respect to weeks of unemployment beginning after March 31, 1984, for services
described in subdivisions (1) and (2), benefits shall not be payable on the basis of such
services to any individual for any week which commences during an established and
customary vacation period or holiday recess if such individual performs such services
in the period immediately before such vacation period or holiday recess and there is
a reasonable assurance that such individual will perform such services in the period
immediately following such vacation period or holiday recess; (4) with respect to weeks
of unemployment beginning after March 31, 1984, for services described in subdivisions
(1) and (2), benefits shall not be payable on the basis of such services under the circumstances prescribed in subdivisions (1), (2) and (3) to any individual who performed such
services in an educational institution while in the employ of an educational service
agency. For purposes of this subdivision the term "educational service agency" means
a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing such services to one or more educational institutions.
(e) Benefits shall not be paid to any individual on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or
preparing to so participate, for any week which commences during the period between
two successive sport seasons (or similar periods) if such individual performed such
services in the first of such seasons (or similar periods) and there is a reasonable assurance that such individual will perform such services in the later of such seasons (or
similar periods).
(f) (A) Benefits shall not be payable on the basis of services performed by an alien
unless such alien is an individual who was lawfully admitted for permanent residence
at the time such services were performed, was lawfully present for purposes of performing such services or was permanently residing in the United States under color of
law at the time such services were performed (including an alien who is lawfully present
in the United States as a result of the application of the provisions of Section 203(a)(7) or
Section 212(d)(5) of the Immigration and Nationality Act). (B) Any data or information
required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants
for benefits. (C) In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to such individual are not payable
because of his alien status shall be made except upon a preponderance of the evidence.
(g) With respect to benefit years beginning on or after October 1, 1981, for any
week with respect to which an individual is receiving a pension, which shall include a
governmental or other pension, retirement or retired pay, annuity, or any other similar
periodic payment, under a plan maintained or contributed to by a base period employer,
the weekly benefit rate payable to such individual for such week shall be reduced by
the prorated weekly amount of the pension. Where contributions were made to the pension plan by the individual, the prorated weekly pension amount shall be reduced by
the proportion which such individual's contributions bear to the total of all payments
for such individual into the plan. If, as a result of the reduction made under the provisions
of this subsection, the individual's weekly benefit rate is not a whole dollar amount, the
weekly benefit rate payable to such individual shall be the next lower whole dollar
amount. No reduction shall be made under this subsection by reason of the receipt of a
pension, except in the case of pensions paid under the Social Security Act or the Railroad
Retirement Act of 1974, if the services performed by the individual during the base
period for such employer, or remuneration received for such services, did not affect the
individual's eligibility for, or increase the amount of, such pension, retirement or retired
pay, annuity, or similar payment.
(h) (1) An individual filing an initial claim for unemployment compensation shall,
at the time of filing such claim, disclose whether or not the individual owes child support
obligations as defined under subdivision (6) of this subsection. If any such individual
discloses that he or she owes child support obligations and has been determined to be
eligible for unemployment compensation, the administrator shall notify the state or
local child support enforcement agency enforcing such obligation that the individual is
eligible for unemployment compensation.
(2) The administrator shall deduct and withhold from any unemployment compensation payable to an individual who owes child support obligations (A) the amount
specified by the individual to the administrator to be deducted and withheld under this
subsection, if neither subparagraph (B) nor (C) is applicable, or (B) the amount determined pursuant to an agreement submitted to the administrator under Section
654(20)(B)(i) of the Social Security Act by the state or local child support enforcement
agency, unless subparagraph (C) is applicable, or (C) any amount otherwise required
to be so deducted and withheld from such unemployment compensation pursuant to
legal process, as defined in Section 662(e) of the Social Security Act, properly served
upon the administrator.
(3) Any amount deducted and withheld under subdivision (2) shall be paid by the
administrator to the appropriate state or local child support enforcement agency.
(4) Any amount deducted and withheld under subdivision (2) shall for all purposes
be treated as if it were paid to the individual as unemployment compensation and paid
by such individual to the state or local child support enforcement agency in satisfaction
of the individual's child support obligations.
(5) This subsection shall be applicable only if appropriate arrangements have been
made for reimbursement by the state or local child support enforcement agency for
the administrative costs incurred by the administrator under this subsection which are
attributable to child support obligations being enforced by such state or local child
support enforcement agency.
(6) For purposes of this subsection, the term "unemployment compensation" means
any compensation payable under this chapter, including amounts payable by the administrator pursuant to an agreement under any federal law providing for compensation,
assistance, or allowances with respect to unemployment; "child support obligations"
includes only obligations which are being enforced pursuant to a plan described in
Section 654 of the Social Security Act which has been approved by the Secretary of
Health and Human Services under Part D of Title IV of the Social Security Act; and
"state or local child support enforcement agency" means any agency of this state or a
political subdivision thereof operating pursuant to a plan described in Section 654 of
the Social Security Act which has been approved by the Secretary of Health and Human
Services under Part D of Title IV of the Social Security Act.
(i) (1) An individual filing a new claim for unemployment compensation shall at
the time of filing such claim be advised that: (A) Unemployment compensation is subject
to federal, state and local income tax; (B) requirements exist pertaining to estimated tax
payments; (C) the individual may elect to have federal income tax deducted and withheld
from the individual's payment of unemployment compensation at the amount specified
in the federal Internal Revenue Code; (D) the individual may elect to have state income
tax deducted and withheld from the individual's payment of unemployment compensation at the rate of three per cent; (E) the individual shall be permitted to change a previously elected withholding status one time in a benefit year; and (F) an individual who
elects deductions pursuant to subparagraph (C) or (D) of this subdivision shall be subject
to deductions pursuant to subparagraphs (C) and (D) of this subdivision. (2) Amounts
deducted and withheld from unemployment compensation shall remain in the Unemployment Compensation Fund until transferred to the federal or state taxing authority
as a payment of income tax. (3) The commissioner shall follow all procedures specified
by the United States Department of Labor and the federal Internal Revenue Service
pertaining to the deducting and withholding of federal and state income taxes. (4)
Amounts shall be deducted and withheld in accordance with any regulations adopted
by the commissioner to implement the provisions of this subsection. (5) For purposes
of this subsection, "unemployment compensation" means any compensation payable
under this chapter, including amounts payable by the administrator pursuant to an
agreement under any federal law providing for compensation, assistance or allowances
with respect to unemployment.
(j) On and after January 1, 1997, the administrator shall deduct and withhold federal
income tax from benefits payable to any individual who elected to have such deductions
and withholdings under subsection (i) of this section.
(1949 Rev., S. 7500; 1971, P.A. 835, S. 11; P.A. 77-426, S. 3, 19; P.A. 78-368, S. 7, 11; P.A. 81-318, S. 5, 8; P.A. 82-
361, S. 8; P.A. 83-547, S. 4, 12; 83-587, S. 50, 96; Dec. Sp. Sess. P.A. 83-1, S. 1, 2; P.A. 90-314, S. 2, 3; P.A. 96-206, S. 1.)
History: 1971 act divided section into Subsecs. and added Subsec. (d) re basis for payment of benefits; P.A. 77-426
added provisions re payments for service performed after December 31, 1977, in Subsec. (d) and added Subsecs. (e) and
(f) re payment of benefits to those in sports and for aliens; P.A. 78-368 specified applicability to weeks of unemployment
rather than to weeks of service performed in Subsec. (d) and reworded Subdiv. (2) for clarity; P.A. 81-318 added Subsec.
(g) concerning reductions in benefits for those receiving pensions; P.A. 82-361 added Subsec. (h), which provided a process
for the deduction of child support payments from unemployment compensation benefits paid to claimants who have child
support obligations; P.A. 83-547 amended Subsec. (g) to provide that the weekly benefit rate, after reduction pursuant to
this section, shall be rounded to the next lower, rather than higher, dollar; P.A. 83-587 made technical changes in Subsec.
(h); Dec. Sp. Sess. P.A. 83-1 amended Subsec. (d) to remove obsolete language, to establish that, beginning October 29,
1983, all nonprofessional educational employees be denied benefits between academic years and terms if they are likely
to be rehired, to provide for retroactive payments to those who are not rehired, to deny payments to educational employees
for vacation periods and holidays, and to treat educational service agency employees the same as educational employees
for the payment of benefits, in order to conform with federal requirements; P.A. 90-314 amended Subsec. (f) to conform
the language to the form required by federal regulation; P.A. 96-206 added Subsecs. (i) and (j) establishing provisions for
the withholding of taxes from unemployment benefits.
Where employer had designated vacation period under contract with union, plaintiff not unemployed. 136 C. 482.
Cited. 142 C. 163.
Where cessation of work was voluntary on plaintiff's part, through agency of union, plaintiffs not entitled to benefits.
25 CS 295.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 7501; P.A. 78-307, S. 1.)
History: P.A. 78-307 added exception for service performed in employ of towns, cities, etc. in lieu of payment of
delinquent tax.
Cited. 136 C. 485. Plaintiff held unemployed during period of shutdown beyond one-week vacation to which he was
entitled. 138 C. 253. Cited. 161 C. 362. Cited. 175 C. 269, 278. Section contemplates an employer-employee relationship;
in order to be considered "totally unemployed", one must first be "unemployed". 245 C. 744.
Section does not apply to holiday pay. 15 CS 501.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 7502; 1967, P.A. 790, S. 8; P.A. 78-307, S. 2; P.A. 83-539; 83-547, S. 3, 12; P.A. 94-116, S. 19, 28.)
History: 1967 act provided for payment of amount "equal to his benefit rate ... reduced by an amount equal to two-
thirds rounded to the nearest whole dollar of the total remuneration" rather than of amount "equal to the excess of his
benefit rate over the total remuneration", provided for rounding of total remuneration, deleted provision which stated
that first three dollars of remuneration and fractions of dollars be disregarded "provided his weekly benefit for partial
unemployment shall in no event exceed his benefit rate for total unemployment" and changed basis for determination of
partial unemployment from three dollars more than benefit rate for total unemployment to one and one-half times that rate;
P.A. 78-307 added exception re service in employ of towns, etc. performed in lieu of delinquent tax payment; P.A. 83-
539 provided that "remuneration" includes holiday pay, whether or not services were required for receipt of such pay and
excludes services performed in lieu of payment of delinquent taxes; P.A 83-547 provided that an individual who is partially
unemployed shall have his maximum benefit rate reduced by an amount equal to two-thirds of remuneration received,
rounded to the next higher, rather than "nearest", dollar; P.A. 94-116 added a provision requiring the administrator to
consider earnings derived from self-employment, but only to the extent that the earnings are actually received as payable
with respect to a given week of partial employment, effective July 1, 1994.
Cited. 136 C. 485; 137 C. 695. Holiday pay held to constitute correct remuneration for the purposes of this section. 146
C. 264. Cited. 175 C. 269, 278. Cited. 177 C. 593, 595. Cited. 184 C. 317−319. Cited. 196 C. 440, 448, 449.
Cited. 15 CS 501.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 7503; 1949, 1953, S. 3068d; 1969, P.A. 700, S. 4; 1971, P.A. 835, S. 12; P.A. 73-78; P.A. 75-334; 75-
525, S. 7, 13; P.A. 77-115; 77-426, S. 5, 19; P.A. 79-40; 79-376, S. 30; P.A. 83-421.)
History: 1969 act made minor wording changes for clarity; 1971 act added reference to "governmental" subdivisions
and included wages paid by nonprofit organizations electing reimbursement in lieu of contributions; P.A. 73-78 clarified
continuation of benefit year as "through the Saturday of the fifty-first week following the week in which it commenced"
and prohibited establishment of new benefit year before termination of existing benefit year; P.A. 75-334 added exception
re benefit year base period for those eligible to receive or receiving workmen's compensation; P.A. 75-525 required that
benefit year and benefit period of claimant's filing combined claim be that prescribed by paying state; P.A. 77-115 required
that last most recently worked quarter be no more than twelve, rather than four, quarters before claim made in provision
re those receiving or eligible to receive workmen's compensation; P.A. 77-426 added provisions re weeks of unemployment
beginning on and after January 1, 1978; P.A. 79-40 excluded use of quarters used previously to establish prior benefit year
in establishing base period for subsequent benefit year; P.A. 79-376 substituted "workers'" for "workmen's" compensation;
P.A. 83-421 provided that, for any individual who is properly on sick or disability leave from his employment, the base
period will be the first four of the five most recently worked quarters prior to the benefit year; in 1991 the reference to
"this subsection" was changed editorially by the Revisors to read "this section".
Section is constitutional; does not impair vested rights. 137 C. 129. Workers' compensation benefits do not qualify as
"wages" within meaning of Sec. 31-222(b)(1) and therefore could not be used to determine the base period of a benefit
year under the section. 239 C. 233.
Cited. 17 CA 441, 445.
Cited. 44 CS 285.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 7504; 1953, 1955, S. 3069d; 1957, P.A. 464, S. 1; 1959, P.A. 680, S. 1; February, 1965, P.A. 550, S. 1;
1967, P.A. 790, S. 23.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) For an individual not included in subsection (a) of this section, the individual's
total unemployment benefit rate for his benefit year commencing after September 30,
1967, shall be an amount equal to one twenty-sixth, rounded to the next lower dollar,
of the average of his total wages, as defined in subdivision (1) of subsection (b) of section
31-222, paid during the two quarters of his current benefit year's base period in which
such wages were highest but not less than fifteen dollars nor more than one hundred
fifty-six dollars in any benefit year commencing on or after the first Sunday in July,
1982, nor more than sixty per cent rounded to the next lower dollar of the average wage
of production and related workers in the state in any benefit year commencing on or
after the first Sunday in October, 1983, and provided the maximum benefit rate in any
benefit year commencing on or after the first Sunday in October, 1988, shall not increase
more than eighteen dollars in any benefit year, such increase to be effective as of the first
Sunday in October of such year. The average wage of production and related workers in
the state shall be determined by the administrator, on or before August fifteenth annually,
as of the year ended the previous June thirtieth to be effective during the benefit year
commencing on or after the first Sunday of the following October and shall be so determined in accordance with the standards for the determination of average production
wages established by the United States Department of Labor, Bureau of Labor Statistics.
(c) The administrator shall adopt regulations pursuant to the provisions of chapter 54
to implement the provisions of this section. Such regulations shall specify the National
Council on Compensation Insurance employee classification codes which identify construction workers covered by subsection (a) of this section and specify the manner and
format in which employers shall report the identification of such workers to the administrator.
(1967, P.A. 790, S. 9; P.A. 82-448, S. 1, 3; P.A. 83-547, S. 2, 12; P.A. 88-228; P.A. 93-243, S. 4, 15; P.A. 95-323, S.
7, 8.)
History: P.A. 82-448 raised maximum dollar amount of benefit from one hundred forty-six dollars to one hundred fifty-
six dollars per benefit year for years commencing on or after the first Sunday in July, 1982, deleting obsolete reference to
seventy-dollar maximum for benefit year commencing Oct. 5, 1968, and raised yearly cap on rate increases from six to
twelve dollars for benefit years commencing on or after the first Sunday in October, 1983, revising other obsolete date
references as necessary; P.A. 83-547 provided that the total unemployment benefit rate shall be rounded to the next lower,
rather than higher, dollar; P.A. 88-228 raised the yearly cap on rate increases from twelve to eighteen dollars for benefit
years commencing on or after the first Sunday in October, 1988; P.A. 93-243 changed the formula for calculating total
unemployment benefit rate from one twenty-sixth of total wages earned during quarter when earnings are highest to one
twenty-sixth of average of total wages earned during two quarters when earnings are highest, effective July 1, 1994; P.A.
95-323 inserted new Subsecs. (a) specifying a new total unemployment benefit rate for construction workers, and (c) re
adoption of regulations and made technical corrections in prior provisions, now designated as Subsec. (b), effective October
1, 1995, and applicable to any separation of employment occurring on or after that date.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1967, P.A. 790, S. 10; October, 1970, P.A. 1, S. 10; P.A. 77-426, S. 9, 19; P.A. 81-17, S. 3, 9.)
History: 1970 act added reference to Secs. 31-232b to 31-232j; P.A. 77-426 deleted provision prohibiting receipt of
benefits exceeding seventy-five per cent of total earnings in base period of benefit year, including dependency allowances;
P.A. 81-17 included Sec. 31-232k within the exception to the terms of this section.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 7505; 1949, S. 1329b; 1953, 1955, S. 3070d; 1957, P.A. 464, S. 2; 1959, P.A. 680, S. 2; February, 1965,
P.A. 550, S. 2; 1967, P.A. 790, S. 23.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(1959, P.A. 680, S. 3; 1961, P.A. 589; 1967, P.A. 790, S. 11; 1969, P.A. 510; October, 1970, P.A. 1, S. 11; 1971, P.A.
835, S. 13; P.A. 76-414, S. 1; P.A. 82-361, S. 2, 10.)
History: 1961 act clarified provisions and required that benefits be paid under act of Congress if person is eligible for
such benefits before payment is made under this section and limited benefits to not more than thirty-nine times the total
unemployment benefit rate; 1967 act deleted provisions re "durational" amount of payments and limited benefits to not
more than seventy-five per cent of total earnings in base period of benefit year including dependency allowances; 1969
act deleted provision which limited benefits to no more than thirty-nine times the total unemployment benefit rate and no
more than seventy-five per cent of total earnings in base period of benefit year including dependency allowances; 1970
act added exception re Sec. 31-232h; 1971 act redefined "rate of insured unemployment"; P.A. 76-414 made provisions
applicable to extended benefit periods rather than to periods of substantial unemployment, deleting provision authorizing
administrator to determine rate of insured unemployment and deleting definition of "rate of insured unemployment"; P.A.
82-361 deleted reference to benefit periods in effect solely by reason of a national "on" indicator in keeping with amendment
to Sec. 31-232b made by the act, effective September 26, 1982.
(Return to TOC) (Return to Chapters) (Return to Titles)
(a) (1) "Extended benefit period" means a period which (A) begins with the third
week after a week for which there is a state "on" indicator; and (B) ends with either of
the following weeks, whichever occurs later: (i) The third week after the first week for
which there is a state "off" indicator; or (ii) the thirteenth consecutive week of such
period; provided no extended benefit period may begin by reason of a state "on" indicator
before the fourteenth week following the end of a prior extended benefit period which
was in effect with respect to this state.
(2) With respect to benefits for weeks of unemployment beginning after September
26, 1982, there is a state "on" indicator for a week if, for the period consisting of such
week and the immediately preceding twelve weeks, the rate of insured unemployment,
as defined in subdivision (4) of this subsection, (A) equaled or exceeded five per cent
and equaled or exceeded one hundred twenty per cent of the average of such rates for
the corresponding thirteen-week period ending in each of the preceding two calendar
years, or (B) equaled or exceeded six per cent.
(3) With respect to benefits for weeks of unemployment beginning after June 23,
1993, there is a state "on" indicator for a week if the average rate of total unemployment
in the state, as determined by the United States Secretary of Labor, for the period consisting of the most recent three months for which data for all states are published before
the close of such week (A) equals or exceeds six and one-half per cent, and (B) equals
or exceeds one hundred ten per cent of such average for either or both of the corresponding three-month periods ending in the two preceding calendar years.
(4) There is a state "off" indicator for a week only if, for the period consisting of
such week and the immediately preceding twelve weeks, none of the options specified
in subdivisions (2) and (3) of this section result in an "on" indicator.
(5) "Rate of insured unemployment", for the purposes of subdivisions (2) and (3)
of this subsection, means the percentage derived by dividing (A) the average weekly
number of individuals filing claims for regular benefits in this state for weeks of unemployment with respect to the most recent thirteen-consecutive-week period, as determined by the administrator on the basis of his reports to the United States Secretary of
Labor, by (B) the average monthly employment covered under the provisions of this
chapter, for the first four of the most recent six completed calendar quarters ending
before the end of such thirteen-week period.
(6) "Regular benefits" means benefits payable to an individual under this chapter,
or under any other state law, including benefits payable to federal civilian employees
and to ex-servicemen pursuant to 5 USC Chapter 85, other than extended benefits and
additional benefits.
(7) "Extended benefits" means benefits, including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 USC Chapter 85, payable to an individual under the provisions of subsection (d) of section 31-222 and sections 31-231b,
31-232a to 31-232k, inclusive, 31-236(a)(8) and 31-250 for weeks of unemployment
in his eligibility period.
(8) "Additional benefits" means benefits payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors under the provisions
of section 31-232a.
(9) "Eligibility period" of an individual means the period consisting of the weeks
in his benefit year which begin in an extended benefit period and, if his benefit year
ends within such extended benefit period, any weeks thereafter which begin in such
period.
(10) "Exhaustee" means an individual who, with respect to any week of unemployment in his eligibility period: (A) Has received, prior to such week, all of the regular
benefits that were available to him under this chapter, or any other state law, including
dependents' allowances and benefits payable to federal civilian employees and ex-servicemen under 5 USC Chapter 85, in his current benefit year that includes such week;
provided, for the purposes of this subparagraph, an individual shall be deemed to have
received all of the regular benefits that were available to him although, as a result of a
pending appeal with respect to wages or employment or both that were not considered
in the original monetary determination in his benefit year, he may subsequently be
determined to be entitled to added regular benefits; or (B) his benefit year having expired
prior to such week, has no, or insufficient, wages or employment or both on the basis
of which he could establish a new benefit year that would include such week; and (C)
(i) has no right to unemployment benefits or allowances, as the case may be, under the
Railroad Unemployment Insurance Act, the Trade Expansion Act of 1962, the Automotive Products Trade Act of 1965 and such other federal laws as are specified in regulations
issued by the United States Secretary of Labor; and (ii) has not received and is not
seeking unemployment benefits under the unemployment compensation law of the Virgin Islands or of Canada, provided that the reference to the Virgin Islands shall be
inapplicable effective on the day after the day on which the United States Secretary of
Labor approves under Section 3304(a) of the Internal Revenue Code of 1986, or any
subsequent corresponding internal revenue code of the United States, as from time to
time amended, an unemployment compensation law submitted to the Secretary by the
Virgin Islands for approval; but, if he is seeking such benefits and the appropriate agency
finally determines that he is not entitled to benefits under such law, he is considered an
exhaustee.
(11) "State law" means the unemployment insurance law of any state, approved by
the United States Secretary of Labor under Section 3304 of the Internal Revenue Code
of 1986, or any subsequent corresponding internal revenue code of the United States,
as from time to time amended.
(12) "High unemployment period" means any period during which an extended
benefit period would be in effect if subparagraph (A) of subdivision (3) of subsection
(a) of this section were applied by substituting eight per cent for six and one-half per cent.
(b) "Wages" means all remuneration for employment as defined in subsection (b)
of section 31-222.
(c) "Administrator" means the Labor Commissioner, as defined in subsection (c)
of section 31-222.
(October, 1970, P.A. 1, S. 1; P.A. 75-525, S. 8, 13; P.A. 77-426, S. 4, 19; P.A. 78-368, S. 8, 11; P.A. 81-6; 81-17, S.
2, 9; P.A. 82-361, S. 1, 10; P.A. 89-211, S. 32; P.A. 93-243, S. 12, 15; 93-419, S. 5, 6, 9.)
History: P.A. 75-525 added references to Sec. 31-222(d) and deleted references to Sec. 31-226(g); P.A. 77-426 redefined
state and national "on" and "off" indicators and clarified applicability re Virgin Islands in Subdiv. (11); P.A. 78-368
redefined state "on" and "off" indicators; P.A. 81-6 clarified the definitions of state "on" and "off" indicators in Subdivs.
(4) and (5) of Subsec. (a); P.A. 81-17 extended the use of such definitions to Sec. 31-232k; P.A. 82-361 removed the
national "on" and "off" indicators for extended benefits and increased the state "on" indicator to the following: (a) A rate
of insured unemployment which equals or exceeds five per cent, instead of four per cent, and which equals or exceeds one
hundred twenty per cent of the average rates for the corresponding period in the previous two calendar years, or (b) an
insured unemployment rate of six per cent or more, instead of five per cent, effective September 26, 1982; P.A. 89-211
clarified reference to the Internal Revenue Code of 1986; references to "31-236(8)" were changed editorially by the Revisors
to read "31-236(a)(8)" in 1991; P.A. 93-243 amended Subsec. (a) to change the circumstances under which a state "on"
and "off" indicator is triggered, and to define "high unemployment period", effective June 23, 1993; P.A. 93-419 amended
Subsec. (a) to delete change re triggering of "on" indicator added by P.A. 93-243 in Subdiv. (2) and amended Subdiv. (3)
to require that condition set forth in both Subparas. (A) and (B) be met where previously either could be met, effective
July 1, 1993.
Cited. 40 CS 90, 91.
Subsec. (a):
Subdiv. (11) cited. 40 CS 305, 311.
(Return to TOC) (Return to Chapters) (Return to Titles)
(October, 1970, P.A. 1, S. 2; P.A. 75-525, S. 9, 13; P.A. 81-17, S. 4, 9.)
History: P.A. 75-525 added reference to Sec. 31-222(d) and deleted reference to Sec. 31-226(g); P.A. 81-17 included
Sec. 31-232k within the exception to the terms of this section; the reference to "31-236(8)" was changed editorially by the
Revisors to read "31-236(a)(8)" in 1991.
(Return to TOC) (Return to Chapters) (Return to Titles)
(October, 1970, P.A. 1, S. 3; P.A. 82-361, S. 3, 10; P.A. 93-243, S. 13, 15.)
History: P.A. 82-361 required that, for an individual to be eligible for extended benefits, his base period earnings equal
at least one and one-half times the highest quarter's earnings in his base period and that he has actively sought work as
required in Sec. 31-232l, effective September 26, 1982; P.A. 93-243 added Subdivs. (2) and (3) to Subsec. (c) to expand
eligibility for extended benefits, effective June 23, 1993.
(Return to TOC) (Return to Chapters) (Return to Titles)
(October, 1970, P.A. 1, S. 4.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(b) With respect to weeks of unemployment which begin in a high unemployment
period, as defined in subdivision (12) of subsection (a) of section 31-232b, the total
extended benefit amount payable to any eligible individual with respect to his benefit
year shall be the least of the following amounts: (1) Eighty per cent of the total amount
of regular benefits, including dependents' allowances, which were payable to him under
this chapter, in his applicable benefit year; and (2) twenty times his average weekly
benefit amount, including dependents' allowances, which was payable to him under
this chapter, for a week of total unemployment in the applicable benefit year.
(c) Notwithstanding any other provisions of this chapter, if the benefit year of any
individual ends within an extended benefit period, the remaining balance of extended
benefits that such individual would be entitled to receive in that extended benefit period,
with respect to weeks of unemployment beginning after the end of the benefit year, shall
be reduced by the product of the number of weeks for which the individual received
any amounts as trade readjustment allowances under the Trade Act of 1974 within that
benefit year, multiplied by the individual's weekly benefit amount for extended benefits.
(October, 1970, P.A. 1, S. 5; P.A. 82-361, S. 5; P.A. 93-243, S. 14, 15.)
History: P.A. 82-361 added Subsec. (b) to limit an individual's combined trade adjustment assistance and unemployment
compensation to a maximum of fifty-two weeks; P.A. 93-243 inserted new Subsec. (b) increasing the total extended benefit
amount for eligible individuals who become unemployed during a high unemployment period and redesignated existing
Subsec. (b) as Subsec. (c), effective June 23, 1993.
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(b) Computations required by the provisions of section 31-232b (a)(4) shall be made
by the administrator, in accordance with regulations prescribed by the United States
Secretary of Labor.
(October, 1970, P.A. 1, S. 6; P.A. 82-361, S. 4, 10.)
History: P.A. 82-361 removed all references to "on" and "off" indicators in keeping with amendments to Sec. 31-232b
made by the act, effective September 26, 1982.
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(October, 1970, P.A. 1, S. 7; P.A. 75-525, S. 10, 13; P.A. 81-17, S. 5, 9.)
History: P.A. 75-525 added reference to Sec. 31-222(d) and deleted reference to Sec. 31-226(g); P.A. 81-17 provided
that an individual may be denied additional benefits if he is eligible to receive extended benefits under the terms of Sec.
31-232k; the reference to "31-236(8)" was changed editorially by the Revisors to read "31-236(a)(8)" in 1991.
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(October, 1970, P.A. 1, S. 8; P.A. 75-525, S. 11, 13; P.A. 81-17, S. 6, 9.)
History: P.A. 75-525 added reference to Sec. 31-222(d) and deleted reference to Sec. 31-226(g); P.A. 81-17 added
reference to Sec. 31-232k; the reference to "31-236(8)" was changed editorially by the Revisors to read "31-236(a)(8)"
in 1991.
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(October, 1970, P.A. 1, S. 14; P.A. 81-17, S. 7, 9.)
History: P.A. 81-17 added reference to benefits under Sec. 31-232k.
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(b) Subsection (a) of this section shall not apply with respect to the first two weeks
for which extended benefits are payable pursuant to an interstate claim filed under the
interstate benefit payment plan to the individual with respect to the benefit year.
(P.A. 81-17, S. 1, 9.)
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(b) If the individual furnishes satisfactory evidence to the administrator that his
prospects for obtaining work in his customary occupation within a reasonably short
period are good, the determination of whether any work is suitable work with respect
to such individual shall be made in accordance with the definition of suitable work for
regular benefit claimants in subsection (a)(1) of section 31-236, without regard to the
definition specified by subsection (c) of this section.
(c) (1) For purposes of this section, "suitable work" means any work which is
within an individual's capabilities, provided that: (A) The gross average weekly remuneration payable for the work exceeds the sum of (i) the individual's weekly extended
benefit amount, as determined under section 31-232e, plus (ii) the amount, if any, of
supplemental unemployment benefits, as defined in Section 501(c)(17)(D) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of
the United States, as from time to time amended, payable to such individual for such
week; (B) the wage payable for the work is not less than the greater of the minimum
wage provided by Section 6(a)(1) of the Fair Labor Standards Act of 1938, without
regard to any exemption, or the applicable state or local minimum wage, without regard
to any exemption; and (C) no work shall be deemed to be suitable work which does not
accord with the labor standard provisions required by Section 3304(a)(5) of the Internal
Revenue Code of 1986, or any subsequent corresponding internal revenue code of the
United States, as from time to time amended. (2) Notwithstanding the provisions of
subdivision (1) of subsection (a) of this section, an individual shall not be denied extended benefits for failure to accept an offer of or apply for any job which meets the
definition of suitability as described in this subsection if: (A) The position was not
offered to such individual in writing or was not listed with a state employment service;
and (B) such failure could not result in a denial of benefits under the definition of suitable
work for regular benefit claimants in section 31-236 to the extent that the criteria of
suitability in that section are not inconsistent with the provisions of this subsection.
(d) For the purposes of subdivision (2) of subsection (a) of this section, an individual
shall be treated as actively engaged in seeking work during any week if: (1) The individual has engaged in a systematic and sustained effort to obtain work during such week,
and (2) the individual furnishes tangible evidence that he has engaged in such effort
during such week.
(e) The Connecticut State Employment Service shall refer any claimant entitled
to extended benefits under this chapter to any suitable work which meets the criteria
prescribed in subsection (c) of this section.
(f) An individual shall be ineligible to receive extended benefits with respect to any
week of unemployment in his eligibility period if such individual has been disqualified
for regular or extended benefits under the provisions of this chapter because he voluntarily left work, was discharged for misconduct or failed to accept an offer of or apply for
suitable work unless such individual has terminated the disqualification imposed for
such reasons by again having been employed under an express or implied contract of
hire creating an employer-employee relationship.
(P.A. 81-318, S. 7, 8; P.A. 82-361, S. 9; P.A. 89-211, S. 33.)
History: P.A. 82-361 amended Subsec. (c) to provide that in Subdiv. (A), an individual will not be denied extended
benefits for failure to accept suitable work if either the position was not offered to the individual in writing, or it was not
listed with a state employment service where previously both conditions had to be satisfied; P.A. 89-211 clarified reference
to the Internal Revenue Code of 1986; (Revisor's note: In 1991 the reference in Subsec. (b) to "subsection (1)" was changed
editorially by the Revisors to read "subsection (a)(1)").
Subsec. (d):
Cited. 40 CS 90, 92.