8 AAC 85.440. Adjustment of quarterly decline quotients

(a) An employer who makes wage payments which cause artificial peaks and declines in quarterly payroll, or whose quarterly payroll is affected by a labor dispute, may request that the director adjust the quarterly payroll in computing the quarterly decline quotient. Requests must be made on forms provided by the director.

(b) The director will adjust an employer's quarterly payroll if

(1) the employer paid wages in the form of annual bonuses or other lump-sum payments for service performed over a period of more than three months;

(2) the employer made seven bi-weekly wage payments per employee in a calendar quarter;

(3) the employer's quarterly payroll was affected by unemployment which was not compensable under the labor dispute provisions of AS 23.20.383 ; or

(4) the employer had a change in accounting practices.

(1) at the employer's option, annual bonuses and other lump-sum wage payments may be deleted from the payroll or apportioned equally among the calendar quarters in which the services were performed;

(2) at the employer's option, the seventh bi-weekly wage payment will be deleted from the payroll or apportioned equally among the quarters in the calendar year in which the payment was made;

(3) a decline in payroll which is caused by unemployment which is not compensable under the labor dispute provisions of AS 23.20.383 will be adjusted by adding to the payroll the wages which would have been earned during the quarter by the employees involved in the dispute;

(4) a decline in payroll, caused by a change in an employer's accounting practices, will be adjusted by adding wages that would have been reported in the quarter if an accounting change affecting the employer's payroll had not occurred; a change in wages in one quarter must have an offsetting amount as a correction to another quarter.

(d) If an employer elects to exercise an option under (c)(1) or (2) of this section, that option may not be revoked by the employer without the approval of the director.

History: Eff. 3/27/82, Register 81; am 5/23/2003, Register 166

Authority: AS 23.20.045

AS 23.20.285

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