Under Rhode Island Governor Raimondo's Executive Order 20-19, retroactive to January 27, 2020, contributory employer accounts will not be charged with workers' unemployment insurance (UI) benefits attributable to COVID-19. (ADV 2020-15, Rhode Island Division of Taxation, April 15, 2020.)

The Rhode Island Division of Taxation notes, however, that although contributory employers' accounts will not be charged for COVID-19 UI benefits, because these benefits will be charged to the state's balancing account, it is still possible for employer tax rates to increase for 2021.

Reimbursing employers

Nonprofit and government entities that elected to reimburse the state for UI benefits will still be charged for COVID-19 UI benefits, except under the federal CARES Act exception that reduces, by 50% through December 31, 2020, the amount by which reimbursable employers are required to reimburse states for benefits paid to their workers who claim unemployment insurance benefits. In other words, for that period, reimbursable employers will have to pay only half of the cost they would normally be charged, not the full 100%.

Further, it is anticipated that the CARES Act will provide flexibility for employers to make reimbursement payments related to UI benefits in connection with COVID-19.

One-week waiting period waived for workers filing COVID-19 UI benefit claims

The Rhode Island Department of Labor & Training has announced that the one-week waiting period for workers filing for COVID-19 UI benefits is waived. This is also true for workers filing for temporary disability insurance (TDI) benefits if ill with COVID-19. (Emergency regulation Section 260-40-05-2.)

Nothing on the Department's website specifically indicates that the work-search requirements are waived for COVID-19 UI benefit claimants, but the online claim filing system does ask if the claim is being filed for COVID-19 reasons.

Also, the Department's FAQs on filing for UI benefits states:

Q 19. Am I required to look for work while I collect unemployment? *

A. If you have a definite return to work date within 12 weeks of your last day of work, are a member of a labor union that uses a "hiring hall," or are in a department approved training program, you may be exempt from looking for work.

In addition, a memo recently released by the Department provides that under certain circumstances, workers filing for COVID-19 Pandemic Unemployment Assistance (PUA) benefits may not be required to be able and available for work (Memorandum regarding unemployment insurance eligibility — pandemic response):

3.2 Eligibility Requirements

A. Any individual who is separated from employment as the result of a layoff shall be eligible to collect benefits if they satisfy the monetary requirements as required pursuant to R.I. Gen. Laws Section 28-44-11 and the non-monetary requirements as prescribed in 28-44- 1, et. seq., including, but not limited to being able and available to work.

B. Any individual who fails to meet the monetary requirements or non-monetary requirements to establish a claim shall not be eligible to collect benefits.

4.2 Eligibility

B. In accordance with UIPL 16-20, the Department requires eligible individuals to be able and available to work as required by state law, unless the individual is unemployed or partially unemployed due to the following circumstances regarding COVID-19:

1. The individual or someone they reside with has been diagnosed with COVID-19 or is seeking a diagnosis;
2. The individual is the primary caregiver for a family member, or member of their household, that has been diagnosed with COVID-19 or is seeking a diagnosis;
3. The individual has been quarantined by a medical professional or public health official as a result of COVID-19;
4. The individual is the primary caregiver for a child whose school or childcare center has been closed as a result of COVID-19; or
5. The individual or a member of their household is at high risk of contracting COVID-19 because of their medical condition, their age or other rationale as offered by the Department of Health. C.

C. Individuals unemployed for the reasons articulated in part 3.2 (B) shall be eligible to collect Pandemic Unemployment Assistance if other applicable eligibility requirements as prescribed in R.I. Gen. Laws Section  28-44-1, et. seq., and 260-RICR-40-05-1 are satisfied.

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