Section 646IAC5-2-6. Merit rate process

   (a) Merit rate calculations begin with the allocation of the pool account to employers in early July. Employers receive a mutualized benefit charge statement, which is a nonprotestable, informational document.

  (b) In mid-September, any employer with outstanding liabilities, missing quarterly contribution reports, or outstanding predecessor liabilities is sent a nonprotestable merit rate delinquency notice by certified mail, return receipt requested. This notification provides the employer an opportunity to avoid being assigned a penalty rate for the next calendar year by making the payments due, or by submitting the missing reports, within ten (10) days of the mailing date of the notice.

  (c) A merit rate notice is sent by first class mail to the last known address of each employer no later than March 30 of the rate year. This notice provides the employer with:

(1) its experience balance;

(2) its prior three (3) fiscal years of taxable payroll;

(3) a voluntary payment offer if eligible; and

(4) any requirements that have not been met.

An employer who has not met the listed requirements, or whose account is at the lowest available rate, is not eligible for a voluntary buy down. An employer has the right to protest its merit rate notice. The protest must be filed within fifteen (15) days of the mailing date of the notice. The protest right is limited to whether the employer's contribution rate was calculated correctly and does not extend to department determinations that were independently protestable when issued. (Department of Workforce Development; 646 IAC 5-2-6; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA)