Bill Summary: SF2186 - Unemployment Insurance Modifications

• Modifies the definition of "wages" to include income from nonqualified stock options exercised by former employees and clarifies treatment of combined compensation for equipment/vehicle operation and services.

• Changes interest rates on past-due employer taxes from 1.5% monthly to 1% monthly, effective July 1, 2015.

• Restructures eligibility rules for vacation/sick pay and severance payments to distinguish between temporary separations and permanent separations, with different disqualification rules based on whether payments are wages or subject to FICA taxes.

• Reforms unemployment insurance appeal procedures by reorganizing hearing structure, clarifying decision-making authority of unemployment law judges, and requiring written findings of fact and reasons for decisions.

• Simplifies agricultural employment definitions by referencing federal law standards and establishes crew leader employment rules for migrant and seasonal workers.