Alaska § 23.20.277 - Reimbursement payments by nonprofit organizations, governmental entities, and federally recognized tribes.

§ 23.20.277. Reimbursement payments by nonprofit organizations, governmental entities, and federally recognized tribes.

 (a) Payments in place of contributions by nonprofit organizations shall be made in accordance with the provisions of this section including either (b) or (c) of this section.

 (b) At the end of each calendar quarter, or at the end of any other period as determined by the department, the department shall bill each government entity, federally recognized tribe, nonprofit organization, or group of nonprofit organizations that has elected to make payments in place of contributions, for benefits paid during the quarter or other prescribed period that are attributable to service in the employ of the government entity, federally recognized tribe, nonprofit organization, or group. In the case of nonprofit organizations and groups of nonprofit organizations, the amount billed is an amount equal to the full amount of regular benefits plus extended benefits that are not reimbursable by the federal government. In the case of a government entity or federally recognized tribe, the amount billed is an amount equal to the full amount of the regular benefits plus the full amount of the extended benefits paid.

 (c) Each nonprofit organization that has elected payments in place of contributions may request permission to make payments as provided in this subsection. This method of payment becomes effective upon approval by the department. At the end of each calendar quarter or at the end of any other period as determined by the department, the department shall bill each nonprofit organization for an amount representing one of the following:        (1) that percentage of its total payroll for the immediately preceding calendar year as the department determines; the determination shall be based each year on the average benefit costs attributable to service in the employ of nonprofit organizations during the preceding calendar year;

 (2) for any organization that did not pay wages throughout the four calendar quarters of the preceding calendar year, that percentage of its payroll during the year as the department determines.

 (d) At the end of each taxable year, the department may modify the quarterly percentage of payroll thereafter payable by the nonprofit organization in order to minimize excess or insufficient payments.

 (e) At the end of each taxable year, the department shall determine whether the total of payments for the year made by a nonprofit organization or group of nonprofit organizations is less than, or in excess of, the total amount of regular benefits plus extended benefits not reimbursable by the federal government paid to individuals during the taxable year based on wages attributable to service in the employ of the nonprofit organization or group. In the case of a government entity or federally recognized tribe that has elected to make payments under this section, the department shall determine whether the total of payments for the year is less than, or in excess of, the total amount of regular benefits plus the total amount of extended benefits as determined in this subsection. If total payments for the taxable year are less than the amount so determined, the employer is liable for payment of the unpaid balance to the fund in accordance with (f) of this section. If the total payments exceed the amount so determined for the taxable year, all or part of the excess may, at the discretion of the department, be refunded from the fund or retained in the fund as part of the payments that may be required for the next taxable year.

 (f) Payment of any bill rendered under (b) or (c) of this section shall be made not later than 30 days after the bill was mailed to the last known address of the nonprofit organization, group of nonprofit organizations, government entity, or federally recognized tribe or was otherwise delivered to it, unless there has been an application for review and redetermination in accordance with (h) of this section.

 (g) Payments made by any nonprofit organization, group of nonprofit organizations, government entity, or federally recognized tribe under the provisions of this section may not be deducted or deductible, in whole or in part, from the remuneration of an individual in the employ of the organization, group of organizations, government entity, or federally recognized tribe; nor may contributions be required of an employee on the basis of wages paid to that employee for services performed by the employee in employment for a nonprofit organization, group of nonprofit organizations, government entity, or federally recognized tribe that makes an election to become liable for payments in place of contributions under AS 23.20.276 — 23.20.278, and the wages are paid during the period of election.

 (h) The amount due, specified in a bill from the department, is conclusive on the employer unless, not later than 30 days after the bill was mailed to its last address of record or otherwise delivered to it, the employer files an application for redetermination by the department, setting out the grounds for the application. The department shall promptly review and reconsider the bill and shall issue a redetermination in any case in which an application for redetermination has been filed. Any redetermination is conclusive on the employer unless, not later than 30 days after the redetermination was mailed to its last address of record or otherwise delivered to it, the employer files an appeal to the commissioner, setting out the grounds for the appeal. Proceedings on appeal to the commissioner from the amount of a bill rendered under this subsection or a redetermination of the amount shall be in accordance with AS 23.20.410 — 23.20.470.

 (i) Past due payments of amounts in place of contributions are subject to the same interest and penalties that, under AS 23.20.185 — 23.20.195, apply to past due contributions.

 (j) At the discretion of the department, a nonprofit organization, group of nonprofit organizations, government entity, or federally recognized tribe that elects to become liable for payments in place of contributions under AS 23.20.276 — 23.20.278 is required, within 30 days after the effective date of its election, to execute and file with the department a surety bond approved by the department or it may elect instead to deposit with the department money or securities. The amount of the bond or deposit shall be determined by the department in accordance with regulations adopted by the department.

 (k) If a nonprofit organization, group of nonprofit organizations, government entity, or federally recognized tribe is delinquent in making payments in place of contributions as required under this section and after having been given notice, the department, after giving notice to the employer who is delinquent, shall terminate that employer's election to make payments in place of contributions until a time provided by regulations adopted by the department.

 (l) Each employer that is liable for payments in place of contributions shall pay to the department for the fund the amount of regular benefits plus the extended benefits not reimbursable by the federal government paid to individuals that are attributable to service in the employ of that employer. However, a government entity or federally recognized tribe that has elected to make payments under this section is liable for the amount of regular benefits plus the full amount of extended benefits that are attributable to service in the employ of that entity or tribe. If benefits paid to an individual are based on wages paid by more than one employer and one or more of these employers is liable for payments in place of contributions, the amount payable to the fund by each employer that is liable for payments shall be determined by the department in accordance with regulations adopted by the department.

 (m) The department may not approve an election to make payments in place of contributions if, at the time of the election, a nonprofit organization, group of nonprofit organizations, government entity, or federally recognized tribe is delinquent in making contributions under AS 23.20.165 .