Hawaii Revised Statutes 383-63 – Definitions for experience rating provisions
Terms Used In Hawaii Revised Statutes 383-63
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to the individual's unemployment. See Hawaii Revised Statutes 383-1
- Contributions: means the money payments required by this chapter to be made into the state unemployment compensation fund by any employing unit on account of having individuals in its employ. See Hawaii Revised Statutes 383-1
- Employer: means :
(1) Any employing unit which for some portion of a day within the current calendar year has or had in employment one or more individuals; and
(2) For the effective period of its election pursuant to section 383-77, any other employing unit which has elected to become subject to this chapter. See Hawaii Revised Statutes 383-1
- Employing unit: means any individual or type of organization, including the State, any of its political subdivisions, any instrumentality of the State or its political subdivisions, any partnership, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor of any of the foregoing, or the legal representative of a deceased person, which has or subsequent to January 1, 1937, had one or more individuals performing services for it within this State. See Hawaii Revised Statutes 383-1
- employment: includes services constituting employment under any employment security law of another state or of the federal government. See Hawaii Revised Statutes 383-61
- Fund: means the unemployment compensation fund established by this chapter. See Hawaii Revised Statutes 383-1
- Insured work: means employment for employers. See Hawaii Revised Statutes 383-1
- month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20
- State: includes the states of the United States, the District of Columbia, Puerto Rico, and Virgin Islands. See Hawaii Revised Statutes 383-1
- wages: as used in this part does not include remuneration in excess of $13,000 paid with respect to employment to an individual by an employer so long as the balance of the unemployment trust fund does not fall below the adequate reserve fund as specified by § 383-63. See Hawaii Revised Statutes 383-61
As used in sections 383-63 to 383-69:
“”Adequate reserve fund” means an amount that is equal to the amount derived by multiplying the benefit cost rate that is the highest during the ten-year period ending on November 30 of each year by the total remuneration paid by all employers, with respect to all employment for which contributions are payable during the last four calendar quarters ending on June 30 of the same year, as reported on contribution reports filed on or before October 31 of the same year. “Remuneration”, as used in this definition, means wages as defined in § 383-10. For the purpose of determining the highest benefit cost rate, the benefit cost rate for the first twelve-consecutive-calendar-month period beginning with the first day of the first month of the ten-year period and for each succeeding twelve-consecutive-calendar-month period beginning with the first day of each subsequent month shall be computed.
Effective for the calendar years 1992 through 2007, and for calendar year 2011, “adequate reserve fund” means an amount that is equal to the amount derived by multiplying the benefit cost rate that is the highest during the ten-year period ending on November 30 of each year by the total remuneration paid by all employers, with respect to all employment for which contributions are payable during the last four calendar quarters ending on June 30 of the same year, as reported on contribution reports filed on or before October 31 of the same year.
Effective for the calendar years 2023 through 2030, “adequate reserve fund” means an amount that is equal to the amount derived by multiplying the benefit cost rate that is the highest during the ten-year period ending on November 30 of each year by the total remuneration paid by all employers, with respect to all employment for which contributions are payable during the last four calendar quarters ending on June 30 of the same year, as reported on contribution reports filed on or before October 31 of the same year, but shall not include the benefit cost rate from June 2020 through August 2021.”
“Annual payroll” means the total amount of wages for employment paid by an employer during a calendar year; and “average annual payroll” means the average of the annual payrolls of an employer for a period consisting of the three consecutive calendar years immediately preceding the calendar year for which rates are computed, except that, for an employer whose account has been chargeable with benefits throughout at least one year but less than three years ending on December 31, 1955, and each December 31 thereafter, “average annual payroll” means one-third of the sum of the employer’s cumulative payrolls for the period in which the employer has been subject to this chapter, but not more than the three calendar years ending on such December 31. Whenever there was or is a change in the definition of “employment” or in the definition of “wages”, effective for the purposes of this chapter generally or of this part at the commencement of or at a date within the three-year period of any average annual payroll, “employment” and “wages” for the purpose of determining each annual payroll within such period and the average annual payroll for such period, shall have the meaning prior to the effective date of such change which they had in accordance with this chapter then in effect and shall have the meaning after the effective date of such change assigned to them by the amendment to this chapter providing for such change.
“Base period employers” means employers by whom an individual was paid the individual’s base period wages.
“Base period wages” means the wages paid to an individual during the individual’s base period for insured work.
“Benefit cost rate” means the rate derived by dividing the total net benefits paid to all individuals during a twelve-consecutive-calendar-month period by the total remuneration paid by all employers with respect to employment for which contributions are payable during the last four completed calendar quarters ending at least five months before the end of the twelve-consecutive-month period. “Remuneration”, as used in this definition, means wages as defined in § 383-10.
“Contributions” includes the money payments required by this chapter to be made into the fund by any employing unit on account of having individuals in its employ. “Contributions” does not include penalties or interest for delinquency in payments.
“Current reserve fund” means the total assets of the fund available for the payment of benefits on November 30 of each year (exclusive of all moneys credited under section 903 of the Social Security Act to the account of this State in the unemployment trust fund that have been appropriated for expenses of administration whether or not withdrawn from the trust fund).
“Reserve balance” means the difference between all contributions paid by an employer and credited to the employer’s account for all periods before January 1 (including those paid before February 1 of the same year with respect to wages paid by the employer before January 1 of the same year) and the total benefits chargeable to the employer’s account for all periods before January 1 of the same year.