Wyoming Statute 27-3-504 explains how unemployment benefits are charged to employers in the state. It details how costs are shared among multiple employers when someone has worked for more than one employer during a certain period, how benefits are handled across state lines, and when employers are not responsible for paying benefits. This helps employers understand their responsibilities and how their accounts are affected by unemployment claims.

Employer Accounts: Each employer has a separate account for unemployment benefits, and benefits paid to an individual are charged to the employer(s) who employed them during their “base period” (a specific time frame used to determine eligibility for benefits).

Multiple Employers: If an individual worked for multiple employers during their base period, each employer’s account is charged proportionally based on the wages they paid compared to the total wages from all employers during that period.

Interstate Wage-Combining: When benefits are paid under an interstate arrangement, the charge to a Wyoming employer’s account will depend on wages covered by Wyoming law. If benefits are paid by another state, Wyoming reimburses that state, and the cost is charged proportionally to Wyoming employers.

Extended Benefits: If extended benefits (additional benefits beyond the regular unemployment period) are paid, the employer’s account may be charged for half of those benefits if the employer falls within certain categories.

Exemptions from Charges: An employer’s account will not be charged for benefits if:

  1. The unemployment occurred because another employee was reinstated after military service.
  2. Benefits were paid by mistake.
  3. The employee left voluntarily without good cause related to the job or was fired for misconduct.
  4. The employee continues to receive the same part-time hours and wages from the employer as during the base period, unless these conditions change.
  5. Benefits were paid for extended periods, except under specific conditions.
  6. The unemployment resulted directly from a major disaster declared by the President.
  7. The individual is enrolled in an approved training program.