DAR File No. 43818

This notice was published in the July 15, 2019, issue (Vol. 2019, No. 14) of the Utah State Bulletin.

Workforce Services, Unemployment Insurance

Rule R994-309

Nonprofit Organizations

Five-Year Notice of Review and Statement of Continuation

DAR File No.: 43818
Filed: 06/17/2019 04:07:58 PM


Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

This provision provides information to a nonprofit organization about when it can become a reimbursable employer, how benefits are paid as a reimbursable employer, and which nonprofits can become reimbursable employers as provided in Section 35A-4-309. This rule sets forth criteria for addressing more specific situations related to benefit payments in lieu of contributions that are not squarely addressed by statute. The statute does not provide a structure for the means by which a nonprofit organization may elect reimbursable employer status, liability when an employer changes its status, or the method of determining a reimbursable employer's liability for benefits paid. This rule therefore provides a mechanism for making such elections and determinations. The rule also establishes the time frame the Department of Workforce Services will maintain records of benefits paid to former employees of reimbursable employers and the information to be provided in monthly billing to reimbursable employers.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No written comments have been received during the last five years or since the last five-year review.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

This rule is necessary to help all nonprofit organizations know which organizations can become reimbursable and how a reimbursable nonprofit will pay for benefit costs. It is essential to help a nonprofit understand its responsibilities and benefits under unemployment. This rule also explains how a reimbursable employer can change to a contributory employer and the impact of such a change including liability as an employer. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Office of Administrative Rules, or at:

Workforce Services
Unemployment Insurance
140 E 300 S
SALT LAKE CITY, UT 84111-2333

Direct questions regarding this rule to:

  • Amanda McPeck at the above address, by phone at 801-517-4709, by FAX at , or by Internet E-mail at [email protected]



Authorized by:

Jon Pierpont, Executive Director

Additional Information

More information about a Five-Year Notice of Review and Statement of Continuation is available online.

The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull_pdf/2019/b20190715.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.

For questions regarding the content or application of this rule, please contact Amanda McPeck at the above address, by phone at 801-517-4709, by FAX at , or by Internet E-mail at [email protected].  For questions about the rulemaking process, please contact the Office of Administrative Rules.