Notwithstanding any other provision of this act, for benefit years beginning on or after October 1, 2000 and before January 1, 2014, if a base period contributing employer notifies the agency that it paid gross wages to a claimant in a week at least equal to the employer’s benefit charge for that claimant for the week, then the agency shall issue a monetary redetermination noncharging the account of that employer for that week and for the remaining weeks of the benefit year for benefits payable to that claimant that would otherwise be charged to the employer’s account. For benefit years beginning on or after January 1, 2014, benefits payable to an individual for a week and for each remaining payable week in the benefit year shall be charged to the nonchargeable benefits account if either of the following occurs:

    (a) The individual reports gross earnings in the week with a contributing base period employer at least equal to the employer’s benefit charges for that individual for the week.

    (b) A contributing base period employer timely protests a determination charging benefits to its account for a week in which the employer paid gross wages to the individual at least equal to the employer’s charges for benefits paid to that individual for that week.