646 IAC 5-2-6 - Merit rate process

Authority: IC 22-4-18-1; IC 22-4.1-3-3

Affected: IC 22-4; IC 22-4.1

Sec. 6.

(a) Merit rate calculations begin with the allocation of the pool account to employers. Employers are notified of the mutualized benefit charges on the annual merit rate notice. Mutualized benefit charges are nonprotestable.

(b) Any employer with outstanding liabilities, missing quarterly wage and employment reports, or outstanding predecessor liabilities is sent a nonprotestable merit rate delinquency notice. This notification provides the employer an opportunity to avoid being assigned a penalty rate for the next calendar year by making the payments due, or by submitting the missing reports, within ten (10) days of the date the notice was sent by the department.

(c) A merit rate notice is sent to each employer no later than March 30 of the rate year. This notice provides the employer with:

(1) its experience balance;

(2) its prior three (3) fiscal years of taxable payroll;

(3) a voluntary payment offer if eligible; and

(4) any requirements that have not been met.

An employer who has not met the listed requirements, or whose account is at the lowest available rate, is not eligible for a voluntary buy down. An employer has the right to protest its merit rate notice. The protest must be filed within fifteen (15) days of the date the notice was sent by the department. The protest right is limited to whether the employer's contribution rate was calculated correctly and does not extend to department determinations that were independently protestable when issued.

Notes

646 IAC 5-2-6

Department of Workforce Development; 646 IAC 5-2-6; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA Readopted filed 11/27/2017, 3:22 p.m.: 20171227-IR-646170447RFA Filed 2/25/2019, 2:18 p.m.: 20190327-IR-646180408FRA, eff 3/30/2019 Readopted filed 6/16/2023, 1:21 p.m.: 20230712-IR-646230344RFA