Michigan Laws 421.42a – Coverage of services; determination; penalties and interests
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Terms Used In Michigan Laws 421.42a
- employer: includes an Indian tribe or tribal unit for which services are performed in employment as defined in subsection (9). See Michigan Laws 421.13l
- employment: includes service performed in the employ of an Indian tribe or tribal unit, if the service is excluded from employment as that term is defined in the federal unemployment tax act, chapter 23 of subtitle C of the internal revenue code of 1986, 26 U. See Michigan Laws 421.13l
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- Experience account: means an account in the unemployment compensation fund showing an employer's experience with respect to contribution payments and benefit charges under this act, determined and recorded in the manner provided in this act. See Michigan Laws 421.3
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o
If a business entity requests the unemployment agency to determine whether 1 or more individuals performing services for the entity in this state are in covered employment, the unemployment agency shall issue a determination of coverage of services performed by those individuals and any other individuals performing similar services under similar circumstances. If the unemployment agency determines that the services are in covered employment and the unemployment agency received the request on or after the effective date of the amendatory act that added this section and before January 1, 2013, wages paid for those services are qualifying wages to determine benefit entitlement with respect to the first 4 of the last 5 calendar quarters ending before the date of the determination. Benefits paid based on amounts determined as a result of this section to be wages in those calendar quarters and that are otherwise chargeable to the experience account of a contributing employer shall be charged instead to the nonchargeable benefits account. Penalties and interest accrue only on contributions or reimbursements in lieu of contributions that are assessed based on wages paid on or after the date of the determination. On and after January 1, 2013, services will be determined in employment in accordance with the provision of section 42 that applies on and after that date.