AI-assisted research summary: Extended benefits are charged to base-period employers’ accounts, with special rules for governmental entities and certain employers that make payments in lieu of contributions.
23-638 - Credits and charges to employer accounts 23-638 . Credits and charges to employer accounts Extended benefits paid to an individual shall be charged against the accounts of his base-period employers in the same manner and under the same conditions as regular benefits except that: 1. One-half of the total charges to a base-period employer other than a government entity referred to in section 23-750, subsection A, paragraph 2, for extended benefits paid to an individual shall not be used as a factor in determining the future contribution rate of such employer. If the base-period employer is a governmental entity, the total charges against such governmental base-period employer for extended benefits paid for weeks of unemployment beginning on or after January 1, 1979, shall be used as a factor in determining the future contribution rate of such governmental employer. 2. One-half of the extended benefits paid to an individual which are based on base-period wages paid by an employing unit other than a governmental entity referred to in section 23-750, subsection A, paragraph 2, which is making payments in lieu of contributions shall not be reimbursable to the department by such employing unit. A governmental entity which is making payments in lieu of contributions shall reimburse the department for the total amount of extended benefits paid for weeks of unemployment beginning on or after January 1, 1979, to an individual which are based on base-period wages paid by such governmental entity.