Utah Code 35A-4-310. Employing units
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Terms Used In Utah Code 35A-4-310
- Calendar quarter: means the period of three consecutive months ending on March 31, June 30, September 30, or December 31, or the equivalent, as the department may by rule prescribe. See Utah Code 35A-4-201
- Division: means the Unemployment Insurance Division. See Utah Code 35A-4-201
- employer: means :(1)(a) an individual or employing unit which employs one or more individuals for some portion of a day during a calendar year, or that, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the act, to be an employer;(1)(b) an employing unit that, having become an employer under Subsection (1)(a), has not, under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or(1)(c) for the effective period of its election under Subsection 35A-4-310(3), an employing unit that has elected to become fully subject to this chapter. See Utah Code 35A-4-203
- Employing unit: means :
(1)(a)(i) any individual or type of organization that has or subsequent to January 1, 1935, had one or more individuals performing services for it within the state including any:(1)(a)(i)(A) partnership;(1)(a)(i)(B) association;(1)(a)(i)(C) trust;(1)(a)(i)(D) estate;(1)(a)(i)(E) joint stock company;(1)(a)(i)(F) insurance company;(1)(a)(i)(G) limited liability company;(1)(a)(i)(H) limited liability partnership;(1)(a)(i)(I) joint venture;(1)(a)(i)(J) corporation, whether domestic or foreign;(1)(a)(i)(K) the receiver, trustee in bankruptcy, trustee or successor of any entity listed in Subsections (1)(a)(i)(A) through (J);(1)(a)(i)(L) the legal representative of a deceased person; or(1)(a)(i)(M) a tribal unit; or(1)(a)(ii) any properly and legally registered professional employer organization as defined by Section 31A-40-102. See Utah Code 35A-4-202- wages: means wages as currently defined by Section 3306(b), Internal Revenue Code of 1986, with modifications, subtractions, and adjustments provided in Subsections (2), (3), and (4). See Utah Code 35A-4-208
(1)(a) Any employing unit that is or becomes an employer subject to this chapter within any calendar quarter is subject to this chapter during the entire calendar quarter.(1)(b)(1)(b)(i) No employing unit is liable as an employer under Section 35A-4-302 for any period prior to three calendar years immediately preceding the calendar year in which the division determines the employing unit to be an employer as defined in Section 35A-4-203.(1)(b)(ii) This limitation does not apply if the division determines that the employing unit knowingly or willfully failed to report to the division to avoid liability for contributions imposed by this chapter.(2) Notwithstanding the other provisions of this section, the division may on its own initiative terminate coverage when it finds that an employing unit had no calendar quarter within the preceding calendar year during which there were wages paid for employment and the division finds that during the preceding calendar year the employing unit did not meet any of the conditions for subjectivity to this chapter.(3)(3)(a)(3)(a)(i) An employing unit not otherwise subject to this chapter that files with the division its written election to become an employer subject to this chapter for not less than two calendar years shall, with the written approval of the election by the division, become an employer subject to this chapter to the same extent as all other employers, as of the date stated in the approval.(3)(a)(ii) The employing unit shall cease to be subject to this chapter as of January 1 of any calendar year subsequent to the two calendar years, referred to in Subsection (3)(a)(i) only if, at least 30 days prior to the first day of January, it has filed with the division a written notice to the effect.(3)(b)(3)(b)(i) Services which do not constitute employment as defined in this chapter shall, upon the filing by the employing unit for whom the services are performed of a written election that services performed by individuals in its employ in one or more distinct establishments or places of work shall be considered to constitute employment for all the purposes of this chapter for not less than two calendar years, and upon the written approval of the election by the division, be considered to constitute employment subject from and after the date stated in the approval.(3)(b)(ii) The services referred to in Subsection (3)(b)(i) shall cease to be considered to be employment subject to this chapter as of January 1 of any calendar year subsequent to the two calendar years only if, at least 30 days prior to the first day of January, the employing unit has filed with the division a written notice to that effect. - Employing unit: means :