Exempting service performed for certain employers from eligibility for unemployment insurance, and including applicability provisions

This bill provides that service performed for employers is not considered employment for purposes of eligibility for unemployment benefits (benefits) if specified conditions are met. The employer must certify to the department of workforce development (department) that all owners of the employing unit are members of the old order Amish church or another recognized Amish congregation. The employer must further certify to the department that the employing unit and its owners hold sincere religious objections to participation in governmental insurance or social insurance programs, including unemployment insurance. The employer must not permit any employee to claim or receive benefits for any period of employment covered by the bill. The employer must obtain from each employee a written acknowledgment stating the employee understands that service performed for the employer for wages is not considered employment for purposes of unemployment insurance and that the employee will not be eligible to receive benefits based on such employment. Finally, the employer must annually submit an election to the department and the election must remain in effect. The bill shall not be construed to exempt an employer from any requirement of federal unemployment insurance law or any other tax or employment obligation imposed under state or federal law. The bill applies to service performed for an employer on or after the effective date of the bill.