(A) A benefit paid to a claimant for unemployment immediately after the expiration of disqualification for:

(1) voluntarily leaving his most recent work without good cause;

(2) discharge from his most recent work for misconduct; or

(3) refusal of suitable work without good cause must not be charged to the account of an employer.

(B) A benefit paid to a claimant must not be charged against the account of an employer by reason of the provisions of this subsection if the department determines under Section 41-35-120 that the individual:

(1) voluntarily left his most recent employment with that employer without good cause;

(2) was discharged from his most recent employment with that employer for misconduct connected with his work; or

(3) subsequent to his most recent employment refused without good cause to accept an offer of suitable work made by that employer if the employer furnishes the department with those notices regarding the separation of the individual from work or the refusal of the individual to accept an offer of work as is required by the law and regulations of the department.

(C) If a benefit is paid pursuant to a decision that is finally reversed in subsequent proceedings with respect to it, an employer's account must not be charged with a benefit paid.

(D) A benefit paid to a claimant for a week in which he is in training with the approval of the department must not be charged to an employer.

(E) Benefits paid as a result of a natural disaster declared by the President of the United States.

(F) Benefits paid as a result of declaration of emergency declared by the Governor must not be charged to an employer.

(G) The provisions of subsections (A) through (E), all inclusive, with respect to the noncharging of benefits paid must be applicable only to an employer subject to the payment of contributions.

(H) A benefit paid to a claimant during an extended benefit period, as defined in Article 3, Chapter 35, must not be charged to an employer; except that a nonprofit organization electing to become liable for payments in lieu of contributions in accordance with Section 41-31-620 must reimburse fifty percent of extended benefits attributable to services performed in its employ and that after January 1, 1979, the State or a political subdivision or instrumentality of it as defined in Section 41-27-230(2)(b) electing to become liable for payment in lieu of contributions in accordance with Section 41-31-620 must reimburse all extended benefits attributable to services performed in its employ.

(I) A nonprofit organization that elects to make a payment in lieu of a contribution to the unemployment compensation fund as provided in Section 41-31-620(2) or Section 41-31-810 is not liable to make those payments with respect to the benefits paid to an individual whose base period wages include wages for previously uncovered services as defined in Section 41-35-65 to the extent that the unemployment compensation fund is reimbursed for those benefits pursuant to Section 121 of P.L. 94-566.

(J) A benefit paid to an individual whose base period wages include wages for previously uncovered services as defined in Section 41-35-65 must not be charged against the account of an employer to the extent that the unemployment compensation fund is reimbursed for those benefits pursuant to Section 121 of P.L. 94-566.

(K) A benefit paid to an individual pursuant to Section 41-35-125 must not be charged to the account of a contributing employer.

(L) A benefit paid to an individual pursuant to Section 41-35-126 must not be charged to the account of a contributing employer.

(M)(1) For the purposes of this subsection, "most recent bona fide employer" means the work or employer from which an individual was discharged regardless of work subsequent to his discharge in which he earned less than eight times his weekly benefit amount.

(2) A benefit paid to a claimant must not be charged against the account of an employer if the department determines that the claimant's most recent bona fide employer discharged him for misconduct connected with his employment. This provision is applicable only to an employer subject to the payment of contributions.

HISTORY: 1962 Code Section 68-115; 1952 Code Section 68-115; 1942 Code Sections 7035-85, 7035-86; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1947 (45) 252; 1948 (45) 1761; 1971 (57) 950; 1975 (59) 77; 1977 Act No. 161 Section 13; 2005 Act No. 50, Section 4, eff May 3, 2005; 2007 Act No. 67, Section 2, eff June 7, 2007; 2010 Act No. 146, Section 80, eff March 30, 2010; 2011 Act No. 63, Section 11, eff June 14, 2011; 2012 Act No. 247, Section 2, eff June 18, 2012.

Effect of Amendment

The 2005 amendment added subsection (i).

The 2007 amendment added subsection (j).

The 2010 amendment redesignated subsections (a) through (j) as (A) through (J), respectively; substituted "department" for four occurrences of "Commission"; and made other nonsubstantive changes throughout the section.

The 2011 amendment inserted subsections (E) and (F) relating to benefits paid as a result of a natural disaster and a declaration of emergency, redesignated former subsections (E) through (J) as subsections (G) through (L), in subsection (G) substituted "(E)" for "(D)", and in subsection (H) substituted "nonprofit" for "non-profit".

The 2012 amendment added subsection (M).