COMMITTEE ON BUDGET, APPROPRIATIONS AND 
FINANCE 
 
03/14/2024-REPORTED OUT TO THE FLOOR 
02/06/2024-REPORTED OUT TO THE COMMITTEE ON RULES AND JUDICIARY 
 
BILL NO. 
35-0218 
 
Thirty-Fifth Legislature of the Virgin Islands 
 
 
 
December 11, 2023 
 
 
 
An Act amending title 24 Virgin Islands Code, chapter 12 relating to unemployment benefits 
by: reducing the number of weeks that unemployment benefits can be received; increasing the 
statute of limitations for the collection of overpayments of unemployment benefits from 
claimants and for delinquent employer contribution; allowing for the implementation of the 
payroll variation methodology launch in the calendar year beginning January 2024; 
implementing a 10-year record retention period for employers; and requiring employers to 
register with the Virgin Islands State Information Data Exchange System 
 
 
 
PROPOSED BY:  
 
Senator Novelle E. Francis, Jr., by Request of the Governor 
WHEREAS, economic insecurity due to unemployment is a threat to the health, morals, 
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and welfare of the people of the Virgin Islands; and  
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WHEREAS, the systematic payment of contributions by employers during periods of 
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employment from which benefits may be paid to workers during periods of unemployment 
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enables the unemployed to meet their essential obligations for a reasonable period until they are 
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able to return to work; and 
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WHEREAS, sixteen weeks is a reasonable period for payment of unemployment benefits 
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that would enable the unemployed to meet their essential obligations; and 
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WHEREAS, the recovery of delinquent contributions from employers is crucial to 
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maintaining the integrity and solvency of the unemployment insurance system; and  
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WHEREAS, the payroll variation methodology is an equitable way to determine the 
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level of contributions that each employer must meet based on their history of consistent 
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employment of workers; and  
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WHEREAS, a continuation of the implementation of the payroll variation methodology 
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launch to the calendar year beginning January 2024 would allow a launch of the new tax 
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methodology with online employer access; and  
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WHEREAS, the ability of employers to receive and request information from the 
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Division of Unemployment Insurance electronically and without delay is necessary for the 
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efficiency of the Unemployment Insurance Program; Now, Therefore, 
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Be it enacted by the Legislature of the Virgin Islands: 
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SECTION 1.  Title 24 Virgin Islands Code, chapter 12 is amended in the following 
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instances: 
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(a) 
Section 303 is amended as follows: 
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(1) 
In subsection (b), paragraph (1), strike “one twenty-sixth (1/26)” and insert 
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“one-sixteenth (1/16)”; and 
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(2) 
In subsection (d), strike “26” and insert “16”. 
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(b) 
Section 305, subsection (j) is amended as follows: 
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(1) 
In paragraph (1), strike “two-year” and insert “five-year”; 
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(2) 
In paragraph (2), strike both occurrences of “two-year” and insert “five-year”; 
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and 
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(3) 
In paragraph (4), strike “of Labor” after “Commissioner”, and insert the 
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following sentence at the end of the paragraph: “The Commissioner may place a lien on 
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a claimant’s property to assure repayment. The statute of limitations to collect on a lien 
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placed on claimant’s property is 10 years from the date of the lien.” 
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(c) 
Section 308 is amended as follows: 
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(1) 
In subsection (b), paragraph (6), strike “2020” and insert “2024”; 
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(2) 
In subsection (b), paragraph (7), subparagraphs (C) and (E), strike “2021” 
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and insert “2024”. 
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(d) 
In section 309, subsection (k), strike “five” and insert “10”.  
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(e) 
In section 312, subsection (d), paragraph (1), strike “such periods of time” and 
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insert “the preceding 10 calendar years”. 
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(f) 
Add section 315b to read as follows: 
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Ҥ315b.  Registration with the Virgin Islands State Information Data 
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Exchange System 
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Each employer in the Virgin Islands shall register with the Virgin Islands State 
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Information Data Exchange System on the Department of Labor’s website.” 
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BILL SUMMARY 
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This bill amends title 24 Virgin Islands Code, chapter 12.  Section 303 was amended to 
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allow for the adjustment of the duration of the receipt of unemployment benefits from 26 to 16 
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weeks.  This reduction in weeks will slow benefits and positively impact the unemployment 
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insurance trust fund.  Section 305 was amended to increase the statute of limitations from two 
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years to five years for the collection of overpayments of unemployment benefits made to 
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claimants.  Section 305 was also amended to establish a 10-year statue of limitations to collect 
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on a lien placed on a claimant’s property.  Section 308 was amended to allow for the 
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implementation of the payroll variation methodology launch in the calendar year beginning 
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January 2024.  Section 309 was amended to increase the time period from five years to ten years 
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for the discovery of assets of the delinquent employer which are subject to execution in the 
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Virgin Islands.  Section 312 was amended to provide for a 10-year employer record retention 
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regulation.  Section 315b was added to require all employers to register with the Virgin Islands 
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State Information Data Exchange System which system gives employers the ability to receive 
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and request information from the Division of Unemployment Insurance electronically.  
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BR23-0911/G35-033/November 30, 2023/GC 
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