Sec. 2. (a) The department is authorized to enter into reciprocal arrangements with the appropriate agencies of other states or jurisdictions or the United States of America, adjusting the collection and payment of contributions by employers with respect to employment not localized within this state.
(b) Any employing unit may file an election to cover under the law of a single participating jurisdiction all of the services performed for the employing unit by an individual who customarily works for an employing unit in more than one (1) participating jurisdiction. An election may be filed, with respect to an individual, with any participating jurisdiction in which:
(1) any part of the individual's services are performed;
(2) the individual has a residence; or
(3) the employing unit maintains a place of business to which the individual's services bear a reasonable relation.
(c) The electing unit shall:
(1) promptly notify each individual affected by its approved election; and
(2) furnish the elected agency a copy of the notice.
(d) The agency of the elected jurisdiction shall initially approve or disapprove the election. If the agency approves the election, it shall forward a copy to the agency of each other participating jurisdiction specified, under whose unemployment compensation law the individual or individuals in question might, in the absence of the elections, be covered. Each interested agency shall:
(1) approve or disapprove the election, as promptly as practicable; and
(2) notify the agency of the elected jurisdiction accordingly.
(e) In case its law so requires, any interested agency may, before taking action, require from the electing employing unit satisfactory evidence that the affected employees have been notified of, and have acquiesced in, the election.
(f) If the agency of the elected jurisdiction, or the agency of any interested jurisdiction, disapproves the election, the disapproving agency shall notify the elected jurisdiction and the electing employing unit of its action and of its reasons. An election shall take effect as to the elected jurisdiction only if approved by its agency and by one (1) or more interested agencies. An approved election shall take effect, as to any interested agency, only if it is approved by the agency.
(g) In case any election is approved only in part, or is disapproved by some of the agencies, the electing employing unit may withdraw its election within ten (10) days after being notified of this action.
(h) An election duly approved under this section shall become effective at the beginning of the calendar quarter in which the election was submitted unless the election, as approved, specifies the beginning of a different calendar quarter. If the electing unit requests an earlier effective date than the beginning of the calendar quarter in which the election is submitted, the earlier date may be approved solely as to those interested jurisdictions in which the employer had no liability to pay contributions for the earlier period in question.
(i) The application of an election to any individual under this section shall terminate if the agency of the elected jurisdiction finds that the nature of the services customarily performed by the individual for the electing unit has changed, so that they are no longer customarily performed in more than one (1) participating jurisdiction. The termination shall be effective at the close of the calendar quarter in which notice of the finding is sent to all parties affected.
(j) Except as provided in subsection (i), each election approved shall remain in effect through the close of the calendar year in which it is submitted until the close of the calendar quarter in which the electing unit gives written notice of its termination to all affected agencies.
(k) Whenever an election under this section ceases to apply to any individual under subsection (i) or (j), the electing unit shall notify the affected individual accordingly.
(l) Whenever an individual covered by an election under this section is separated from employment, the electing unit shall notify the individual as to the jurisdiction under whose unemployment compensation law the services have been covered. If, at the time of termination, the individual is not located in the elected jurisdiction, the electing unit shall notify the individual as to the procedure for filing interstate benefit claims.
(m) The electing unit shall immediately report to the elected jurisdiction any change that occurs in the conditions of employment pertinent to its election, such as cases where:
(1) an individual's services for the employer cease to be customarily performed in more than one (1) participating jurisdiction; or
(2) a change in the work assigned to an individual requires the individual to perform services in a new participating jurisdiction.
Formerly: Acts 1947, c.208, s.2302. As amended by P.L.171-2016, SEC.34; P.L.121-2026, SEC.55.
