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CCH® UNEMPLOYMENT INSURANCE — 5/26/16

Mississippi amends its UI law regarding rates and benefit charging

Mississippi has amended its Employment Security Law as follows:

Rate calculations. For calendar year 2016 only, the Mississippi Workforce Enhancement Training contribution and the State Workforce Investment contribution rate will be 0.24%. For calendar years after 2016, the rate will be 0.2%, based upon taxable wages, of which 0.15% will be the Workforce Enhancement Training contribution, 0.01% will be the State Workforce Investment contribution, and 0.04% will be the Mississippi Works contribution.

The Mississippi Works contribution will be collected for calendar years in which the general experience ratio, adjusted on the basis of the trust fund adjustment factor and reduced by 50%, results in a general experience rate of less than 0.2%. In all other years, the Mississippi Works contribution will not be in effect.

Suspension of the Workforce Enhancement Training contribution will occur if the insured unemployment rate exceeds an average of 5.5% for the three consecutive months immediately preceding the effective date of the new rate year. It will remain suspended throughout the duration of that rate year. The suspension will continue until such time as the three consecutive months immediately preceding the effective date of the next rate year that has an insured unemployment rate of less than an average of 4.5%. Upon such occurrence, reactivation will be effective on the first day of the rate year following the event that lifts suspension and the contribution will be in effect for that year and will continue until such time as a subsequent suspension event occurs.

Final rate. For rate years after 2014, the Mississippi Workforce Enhancement Training contribution rate, and/or the State Workforce Investment contribution rate, and/or the Mississippi Works contribution rate, when in effect, will be added to the unemployment contribution rate, regardless of whether the addition of this contribution rate causes the total contribution rate for an employer to exceed 5.4%.

Benefit charging. Benefits will not be charged to an employer’s experience-rating account if the claimant was paid such benefits as a result of a fraudulent claim, provided notification is made to the Department in writing or via e-mail by the employer within 10 days of the mailing of the notice of claim mailed to the employer’s last-known address.