Excludes payments made for unemployment compensation benefits related to layoffs resulting from coronavirus disease 2019 pandemic from calculation of employer contribution for unemployment compensation benefits.

This bill (A1108) excludes unemployment benefit payments made to workers laid off due to pandemic-related business closures from the calculation of employers' future unemployment insurance contribution rates in New Jersey. It directly affects New Jersey employers who had to lay off staff during the state of emergency declared March 9, 2020, related to the COVID-19 pandemic. Under current law, these layoffs would have increased an employer's future insurance costs based on their "experience rating," but this bill removes pandemic-related claims from that calculation. The change takes effect immediately, preventing pandemic layoffs from raising future employer contribution rates.