20 CFR 345.201
§ 345.201 Individual employer record defined.
United States · 20 CFR — Employees' Benefits · Status: effective
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- Citation
- 20 CFR 345.201, § 345.201 Individual employer record defined, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/77852
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Full text
Effective January 1, 1990, the Board will establish and maintain a record, hereinafter known as an Individual Employer Record, for each employer subject to this part. As used in this subpart, “Individual Employer Record” means a record of each employer's benefit ratio; reserve ratio; 1-year compensation base; 3-year compensation base; unallocated charge; reserve balance; net cumulative contribution balance; and cumulative benefit balance. See § 345.302 of this part for a definition of these terms. Whenever a new employer begins paying compensation with respect to which contributions are payable under this part, the Board will establish and maintain an individual employer record for such employer.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.