SSB 5963 -
By Committee on Commerce & Labor
NOT ADOPTED 04/09/2009
Strike everything after the enacting clause and insert the following:
"Sec. 1 RCW 50.29.021 and 2008 c 323 s 2 are each amended to read
as follows:
(1) This section applies to benefits charged to the experience
rating accounts of employers for claims that have an effective date on
or after January 4, 2004.
(2)(a) An experience rating account shall be established and
maintained for each employer, except employers as described in RCW
50.44.010, 50.44.030, and 50.50.030 who have properly elected to make
payments in lieu of contributions, taxable local government employers
as described in RCW 50.44.035, and those employers who are required to
make payments in lieu of contributions, based on existing records of
the employment security department.
(b) Benefits paid to an eligible individual shall be charged to the
experience rating accounts of each of such individual's employers
during the individual's base year in the same ratio that the wages paid
by each employer to the individual during the base year bear to the
wages paid by all employers to that individual during that base year,
except as otherwise provided in this section.
(c) When the eligible individual's separating employer is a covered
contribution paying base year employer, benefits paid to the eligible
individual shall be charged to the experience rating account of only
the individual's separating employer if the individual qualifies for
benefits under:
(i) RCW 50.20.050(((2))) (1)(b)(i) or (2)(b)(i), as applicable, and
became unemployed after having worked and earned wages in the bona fide
work; or
(ii) RCW 50.20.050(((2))) (1)(b) (v) through (x) or (2)(b) (v)
through (x).
(3) The legislature finds that certain benefit payments, in whole
or in part, should not be charged to the experience rating accounts of
employers except those employers described in RCW 50.44.010, 50.44.030,
and 50.50.030 who have properly elected to make payments in lieu of
contributions, taxable local government employers described in RCW
50.44.035, and those employers who are required to make payments in
lieu of contributions, as follows:
(a) Benefits paid to any individual later determined to be
ineligible shall not be charged to the experience rating account of any
contribution paying employer. However, when a benefit claim becomes
invalid due to an amendment or adjustment of a report where the
employer failed to report or inaccurately reported hours worked or
remuneration paid, or both, all benefits paid will be charged to the
experience rating account of the contribution paying employer or
employers that originally filed the incomplete or inaccurate report or
reports. An employer who reimburses the trust fund for benefits paid
to workers and who fails to report or inaccurately reported hours
worked or remuneration paid, or both, shall reimburse the trust fund
for all benefits paid that are based on the originally filed incomplete
or inaccurate report or reports.
(b) Benefits paid to an individual filing under the provisions of
chapter 50.06 RCW shall not be charged to the experience rating account
of any contribution paying employer only if:
(i) The individual files under RCW 50.06.020(1) after receiving
crime victims' compensation for a disability resulting from a nonwork-related occurrence; or
(ii) The individual files under RCW 50.06.020(2).
(c) Benefits paid which represent the state's share of benefits
payable as extended benefits defined under RCW 50.22.010(6) shall not
be charged to the experience rating account of any contribution paying
employer.
(d) In the case of individuals who requalify for benefits under RCW
50.20.050 or 50.20.060, benefits based on wage credits earned prior to
the disqualifying separation shall not be charged to the experience
rating account of the contribution paying employer from whom that
separation took place.
(e) Benefits paid to an individual who qualifies for benefits under
RCW 50.20.050(((2))) (1)(b) (iv) or (xi) or (2)(b) (iv) or (xi), as
applicable, shall not be charged to the experience rating account of
any contribution paying employer.
(f) With respect to claims with an effective date on or after the
first Sunday following April 22, 2005, benefits paid that exceed the
benefits that would have been paid if the weekly benefit amount for the
claim had been determined as one percent of the total wages paid in the
individual's base year shall not be charged to the experience rating
account of any contribution paying employer. This subsection (3)(f)
does not apply to the calculation of contribution rates under RCW
50.29.025 for rate year 2010 and thereafter.
(4)(a) A contribution paying base year employer, not otherwise
eligible for relief of charges for benefits under this section, may
receive such relief if the benefit charges result from payment to an
individual who:
(i) Last left the employ of such employer voluntarily for reasons
not attributable to the employer;
(ii) Was discharged for misconduct or gross misconduct connected
with his or her work not a result of inability to meet the minimum job
requirements;
(iii) Is unemployed as a result of closure or severe curtailment of
operation at the employer's plant, building, worksite, or other
facility. This closure must be for reasons directly attributable to a
catastrophic occurrence such as fire, flood, or other natural disaster;
or
(iv) Continues to be employed on a regularly scheduled permanent
part-time basis by a base year employer and who at some time during the
base year was concurrently employed and subsequently separated from at
least one other base year employer. Benefit charge relief ceases when
the employment relationship between the employer requesting relief and
the claimant is terminated. This subsection does not apply to shared
work employers under chapter 50.06 RCW.
(b) The employer requesting relief of charges under this subsection
must request relief in writing within thirty days following mailing to
the last known address of the notification of the valid initial
determination of such claim, stating the date and reason for the
separation or the circumstances of continued employment. The
commissioner, upon investigation of the request, shall determine
whether relief should be granted.
Sec. 2 RCW 50.29.025 and 2007 c 51 s 1 are each amended to read
as follows:
(1) ((Except as provided in subsection (2) of this section, the
contribution rate for each employer subject to contributions under RCW
50.24.010 shall be determined under this subsection.
(a) A fund balance ratio shall be determined by dividing the
balance in the unemployment compensation fund as of the September 30th
immediately preceding the rate year by the total remuneration paid by
all employers subject to contributions during the second calendar year
preceding the rate year and reported to the department by the following
March 31st. The division shall be carried to the fourth decimal place
with the remaining fraction, if any, disregarded. The fund balance
ratio shall be expressed as a percentage.
(b) The interval of the fund balance ratio, expressed as a
percentage, shall determine which tax schedule in (e) of this
subsection shall be in effect for assigning tax rates for the rate
year. The intervals for determining the effective tax schedule shall
be:
Fund Balance Ratio Expressed as a Percentage | Tax Schedule | |
Cumulative Taxable Payrolls | for Effective Tax Schedule | |||||||||
Class | ||||||||||
Benefit Ratio | Rate Class | Rate (percent) | |
At least | Less than | ||
0.000001 | 1 | 0.00 | |
0.000001 | 0.001250 | 2 | 0.13 |
0.001250 | 0.002500 | 3 | 0.25 |
0.002500 | 0.003750 | 4 | 0.38 |
0.003750 | 0.005000 | 5 | 0.50 |
0.005000 | 0.006250 | 6 | 0.63 |
0.006250 | 0.007500 | 7 | 0.75 |
0.007500 | 0.008750 | 8 | 0.88 |
0.008750 | 0.010000 | 9 | 1.00 |
0.010000 | 0.011250 | 10 | 1.15 |
0.011250 | 0.012500 | 11 | 1.30 |
0.012500 | 0.013750 | 12 | 1.45 |
0.013750 | 0.015000 | 13 | 1.60 |
0.015000 | 0.016250 | 14 | 1.75 |
0.016250 | 0.017500 | 15 | 1.90 |
0.017500 | 0.018750 | 16 | 2.05 |
0.018750 | 0.020000 | 17 | 2.20 |
0.020000 | 0.021250 | 18 | 2.35 |
0.021250 | 0.022500 | 19 | 2.50 |
0.022500 | 0.023750 | 20 | 2.65 |
0.023750 | 0.025000 | 21 | 2.80 |
0.025000 | 0.026250 | 22 | 2.95 |
0.026250 | 0.027500 | 23 | 3.10 |
0.027500 | 0.028750 | 24 | 3.25 |
0.028750 | 0.030000 | 25 | 3.40 |
0.030000 | 0.031250 | 26 | 3.55 |
0.031250 | 0.032500 | 27 | 3.70 |
0.032500 | 0.033750 | 28 | 3.85 |
0.033750 | 0.035000 | 29 | 4.00 |
0.035000 | 0.036250 | 30 | 4.15 |
0.036250 | 0.037500 | 31 | 4.30 |
0.037500 | 0.040000 | 32 | 4.45 |
0.040000 | 0.042500 | 33 | 4.60 |
0.042500 | 0.045000 | 34 | 4.75 |
0.045000 | 0.047500 | 35 | 4.90 |
0.047500 | 0.050000 | 36 | 5.05 |
0.050000 | 0.052500 | 37 | 5.20 |
0.052500 | 0.055000 | 38 | 5.30 |
0.055000 | 0.057500 | 39 | 5.35 |
0.057500 | 40 | 5.40 |
History Ratio | History Factor (percent) | ||
At least | Less than | ||
(I) | .95 | 90 | |
(II) | .95 | 1.05 | 100 |
(III) | 1.05 | 115 |
Benefit Ratio | Rate Class | Rate (percent) | |
At least | Less than | ||
0.000001 | 1 | 0.00 | |
0.000001 | 0.001250 | 2 | 0.11 |
0.001250 | 0.002500 | 3 | 0.22 |
0.002500 | 0.003750 | 4 | 0.33 |
0.003750 | 0.005000 | 5 | 0.43 |
0.005000 | 0.006250 | 6 | 0.54 |
0.006250 | 0.007500 | 7 | 0.65 |
0.007500 | 0.008750 | 8 | 0.76 |
0.008750 | 0.010000 | 9 | 0.88 |
0.010000 | 0.011250 | 10 | 1.01 |
0.011250 | 0.012500 | 11 | 1.14 |
0.012500 | 0.013750 | 12 | 1.28 |
0.013750 | 0.015000 | 13 | 1.41 |
0.015000 | 0.016250 | 14 | 1.54 |
0.016250 | 0.017500 | 15 | 1.67 |
0.017500 | 0.018750 | 16 | 1.80 |
0.018750 | 0.020000 | 17 | 1.94 |
0.020000 | 0.021250 | 18 | 2.07 |
0.021250 | 0.022500 | 19 | 2.20 |
0.022500 | 0.023750 | 20 | 2.38 |
0.023750 | 0.025000 | 21 | 2.50 |
0.025000 | 0.026250 | 22 | 2.63 |
0.026250 | 0.027500 | 23 | 2.75 |
0.027500 | 0.028750 | 24 | 2.88 |
0.028750 | 0.030000 | 25 | 3.00 |
0.030000 | 0.031250 | 26 | 3.13 |
0.031250 | 0.032500 | 27 | 3.25 |
0.032500 | 0.033750 | 28 | 3.38 |
0.033750 | 0.035000 | 29 | 3.50 |
0.035000 | 0.036250 | 30 | 3.63 |
0.036250 | 0.037500 | 31 | 3.75 |
0.037500 | 0.040000 | 32 | 4.00 |
0.040000 | 0.042500 | 33 | 4.25 |
0.042500 | 0.045000 | 34 | 4.50 |
0.045000 | 0.047500 | 35 | 4.75 |
0.047500 | 0.050000 | 36 | 5.00 |
0.050000 | 0.052500 | 37 | 5.15 |
0.052500 | 0.055000 | 38 | 5.25 |
0.055000 | 0.057500 | 39 | 5.30 |
0.057500 | 40 | 5.40 |
History Ratio | History Factor (percent) | ||
At least | Less than | ||
(A) | .95 | 90 | |
(B) | .95 | 1.05 | 100 |
(C) | 1.05 | 115 |
Sec. 3 RCW 50.20.050 and 2008 c 323 s 1 are each amended to read
as follows:
(1) ((With respect to claims that have an effective date before
January 4, 2004:)) With respect to claims that have an effective date on or
after January 4, 2004, and separations that occur before September 6,
2009:
(a) An individual shall be disqualified from benefits beginning
with the first day of the calendar week in which he or she has left
work voluntarily without good cause and thereafter for seven calendar
weeks and until he or she has obtained bona fide work in employment
covered by this title and earned wages in that employment equal to
seven times his or her weekly benefit amount.
The disqualification shall continue if the work obtained is a mere
sham to qualify for benefits and is not bona fide work. In determining
whether work is of a bona fide nature, the commissioner shall consider
factors including but not limited to the following:
(i) The duration of the work;
(ii) The extent of direction and control by the employer over the
work; and
(iii) The level of skill required for the work in light of the
individual's training and experience.
(b) An individual shall not be considered to have left work
voluntarily without good cause when:
(i) He or she has left work to accept a bona fide offer of bona
fide work as described in (a) of this subsection;
(ii) The separation was because of the illness or disability of the
claimant or the death, illness, or disability of a member of the
claimant's immediate family if the claimant took all reasonable
precautions, in accordance with any regulations that the commissioner
may prescribe, to protect his or her employment status by having
promptly notified the employer of the reason for the absence and by
having promptly requested reemployment when again able to assume
employment: PROVIDED, That these precautions need not have been taken
when they would have been a futile act, including those instances when
the futility of the act was a result of a recognized labor/management
dispatch system;
(iii) He or she has left work to relocate for the spouse's
employment that is due to an employer-initiated mandatory transfer that
is outside the existing labor market area if the claimant remained
employed as long as was reasonable prior to the move; or
(iv) The separation was necessary to protect the claimant or the
claimant's immediate family members from domestic violence, as defined
in RCW 26.50.010, or stalking, as defined in RCW 9A.46.110.
(c) In determining under this subsection whether an individual has
left work voluntarily without good cause, the commissioner shall only
consider work-connected factors such as the degree of risk involved to
the individual's health, safety, and morals, the individual's physical
fitness for the work, the individual's ability to perform the work, and
such other work connected factors as the commissioner may deem
pertinent, including state and national emergencies. Good cause shall
not be established for voluntarily leaving work because of its distance
from an individual's residence where the distance was known to the
individual at the time he or she accepted the employment and where, in
the judgment of the department, the distance is customarily traveled by
workers in the individual's job classification and labor market, nor
because of any other significant work factor which was generally known
and present at the time he or she accepted employment, unless the
related circumstances have so changed as to amount to a substantial
involuntary deterioration of the work factor or unless the commissioner
determines that other related circumstances would work an unreasonable
hardship on the individual were he or she required to continue in the
employment.
(d) Subsection (1)(a) and (c) of this section shall not apply to an
individual whose marital status or domestic responsibilities cause him
or her to leave employment. Such an individual shall not be eligible
for unemployment insurance benefits beginning with the first day of the
calendar week in which he or she left work and thereafter for seven
calendar weeks and until he or she has requalified, either by obtaining
bona fide work in employment covered by this title and earning wages in
that employment equal to seven times his or her weekly benefit amount
or by reporting in person to the department during ten different
calendar weeks and certifying on each occasion that he or she is ready,
able, and willing to immediately accept any suitable work which may be
offered, is actively seeking work pursuant to customary trade
practices, and is utilizing such employment counseling and placement
services as are available through the department. This subsection does
not apply to individuals covered by (b)(ii) or (iii) of this
subsection.
(2)
(a) An individual shall be disqualified from benefits beginning
with the first day of the calendar week in which he or she has left
work voluntarily without good cause and thereafter for seven calendar
weeks and until he or she has obtained bona fide work in employment
covered by this title and earned wages in that employment equal to
seven times his or her weekly benefit amount.
The disqualification shall continue if the work obtained is a mere
sham to qualify for benefits and is not bona fide work. In determining
whether work is of a bona fide nature, the commissioner shall consider
factors including but not limited to the following:
(i) The duration of the work;
(ii) The extent of direction and control by the employer over the
work; and
(iii) The level of skill required for the work in light of the
individual's training and experience.
(b) An individual is not disqualified from benefits under (a) of
this subsection when:
(i) He or she has left work to accept a bona fide offer of bona
fide work as described in (a) of this subsection;
(ii) The separation was necessary because of the illness or
disability of the claimant or the death, illness, or disability of a
member of the claimant's immediate family if:
(A) The claimant pursued all reasonable alternatives to preserve
his or her employment status by requesting a leave of absence, by
having promptly notified the employer of the reason for the absence,
and by having promptly requested reemployment when again able to assume
employment. These alternatives need not be pursued, however, when they
would have been a futile act, including those instances when the
futility of the act was a result of a recognized labor/management
dispatch system; and
(B) The claimant terminated his or her employment status, and is
not entitled to be reinstated to the same position or a comparable or
similar position;
(iii)(A) With respect to claims that have an effective date before
July 2, 2006, he or she: (I) Left work to relocate for the spouse's
employment that, due to a mandatory military transfer: (1) Is outside
the existing labor market area; and (2) is in Washington or another
state that, pursuant to statute, does not consider such an individual
to have left work voluntarily without good cause; and (II) remained
employed as long as was reasonable prior to the move;
(B) With respect to claims that have an effective date on or after
July 2, 2006, he or she: (I) Left work to relocate for the spouse's
employment that, due to a mandatory military transfer, is outside the
existing labor market area; and (II) remained employed as long as was
reasonable prior to the move;
(iv) The separation was necessary to protect the claimant or the
claimant's immediate family members from domestic violence, as defined
in RCW 26.50.010, or stalking, as defined in RCW 9A.46.110;
(v) The individual's usual compensation was reduced by twenty-five
percent or more;
(vi) The individual's usual hours were reduced by twenty-five
percent or more;
(vii) The individual's worksite changed, such change caused a
material increase in distance or difficulty of travel, and, after the
change, the commute was greater than is customary for workers in the
individual's job classification and labor market;
(viii) The individual's worksite safety deteriorated, the
individual reported such safety deterioration to the employer, and the
employer failed to correct the hazards within a reasonable period of
time;
(ix) The individual left work because of illegal activities in the
individual's worksite, the individual reported such activities to the
employer, and the employer failed to end such activities within a
reasonable period of time;
(x) The individual's usual work was changed to work that violates
the individual's religious convictions or sincere moral beliefs; or
(xi) The individual left work to enter an apprenticeship program
approved by the Washington state apprenticeship training council.
Benefits are payable beginning Sunday of the week prior to the week in
which the individual begins active participation in the apprenticeship
program.
(2) With respect to separations that occur on or after September 6,
2009:
(a) An individual shall be disqualified from benefits beginning
with the first day of the calendar week in which he or she has left
work voluntarily without good cause and thereafter for seven calendar
weeks and until he or she has obtained bona fide work in employment
covered by this title and earned wages in that employment equal to
seven times his or her weekly benefit amount.
The disqualification shall continue if the work obtained is a mere
sham to qualify for benefits and is not bona fide work. In determining
whether work is of a bona fide nature, the commissioner shall consider
factors including but not limited to the following:
(i) The duration of the work;
(ii) The extent of direction and control by the employer over the
work; and
(iii) The level of skill required for the work in light of the
individual's training and experience.
(b) An individual has good cause and is not disqualified from
benefits under (a) of this subsection only under the following
circumstances:
(i) He or she has left work to accept a bona fide offer of bona
fide work as described in (a) of this subsection;
(ii) The separation was necessary because of the illness or
disability of the claimant or the death, illness, or disability of a
member of the claimant's immediate family if:
(A) The claimant pursued all reasonable alternatives to preserve
his or her employment status by requesting a leave of absence, by
having promptly notified the employer of the reason for the absence,
and by having promptly requested reemployment when again able to assume
employment. These alternatives need not be pursued, however, when they
would have been a futile act, including those instances when the
futility of the act was a result of a recognized labor/management
dispatch system; and
(B) The claimant terminated his or her employment status, and is
not entitled to be reinstated to the same position or a comparable or
similar position;
(iii) The claimant: (A) Left work to relocate for the employment
of a spouse or domestic partner that is outside the existing labor
market area; and (B) remained employed as long as was reasonable prior
to the move;
(iv) The separation was necessary to protect the claimant or the
claimant's immediate family members from domestic violence, as defined
in RCW 26.50.010, or stalking, as defined in RCW 9A.46.110;
(v) The individual's usual compensation was reduced by twenty-five
percent or more;
(vi) The individual's usual hours were reduced by twenty-five
percent or more;
(vii) The individual's worksite changed, such change caused a
material increase in distance or difficulty of travel, and, after the
change, the commute was greater than is customary for workers in the
individual's job classification and labor market;
(viii) The individual's worksite safety deteriorated, the
individual reported such safety deterioration to the employer, and the
employer failed to correct the hazards within a reasonable period of
time;
(ix) The individual left work because of illegal activities in the
individual's worksite, the individual reported such activities to the
employer, and the employer failed to end such activities within a
reasonable period of time;
(x) The individual's usual work was changed to work that violates
the individual's religious convictions or sincere moral beliefs;
(xi) The individual left work to enter an apprenticeship program
approved by the Washington state apprenticeship training council.
Benefits are payable beginning Sunday of the week prior to the week in
which the individual begins active participation in the apprenticeship
program; or
(xii) The individual left work because continuing in employment
would work an unreasonable hardship on the individual. "Unreasonable
hardship" means a result not due to the individual's voluntary action
that would cause a reasonable person to leave that employment. The
circumstances must be based on existing facts, not conjecture, and the
reasons for leaving work must be significant. An individual seeking to
demonstrate unreasonable hardship must show that:
(A) The individual left work primarily for reasons connected with
his or her employment;
(B) The work-connected reasons were of such a compelling nature
they would have caused a reasonably prudent person to leave work; and
(C) The individual first exhausted all reasonable alternatives
before leaving work, unless pursuing reasonable alternatives would have
been futile.
Sec. 4 RCW 50.20.120 and 2009 c 3 s 3 are each amended to read as
follows:
Except as provided in RCW 50.20.--- (section 2, chapter 3, Laws of
2009), benefits shall be payable as provided in this section.
(1) For claims with an effective date on or after April 4, 2004,
benefits shall be payable to any eligible individual during the
individual's benefit year in a maximum amount equal to the lesser of
twenty-six times the weekly benefit amount, as determined in subsection
(2) of this section, or one-third of the individual's base year wages
under this title.
(2)(a) For claims with an effective date on or after April 24,
2005, and before January 3, 2010, an individual's weekly benefit amount
shall be an amount equal to three and eighty-five one-hundredths
percent of the average quarterly wages of the individual's total wages
during the two quarters of the individual's base year in which such
total wages were highest.
(b) For claims with an effective date on or after January 3, 2010,
and before January 3, 2016:
(i) Except as provided in (b)(ii) of this subsection, an
individual's weekly benefit amount shall be an amount equal to four
percent of the average quarterly wages of the individual's total wages
during the two quarters of the individual's base year in which such
total wages were highest.
(ii) An individual's weekly benefit amount shall be an amount equal
to three and eighty-five one-hundredths percent of the average
quarterly wages of the individual's total wages during the two quarters
of the individual's base year in which such total wages were highest if
the commissioner determines that:
(A) Additional compensation is payable pursuant to section 2002 of
the American recovery and reinvestment act of 2009 or a substantially
similar federal law, or pursuant to RCW 50.20.--- (section 2, chapter
3, Laws of 2009), or a substantially similar state law; or
(B) The balance in the unemployment compensation fund is an amount
that will provide fewer than eight months of unemployment benefits.
(c) For claims with an effective date on or after January 3, 2016,
an individual's weekly benefit amount shall be an amount equal to four
percent of the average quarterly wages of the individual's total wages
during the two quarters of the individual's base year in which such
total wages were highest.
(3) The maximum and minimum amounts payable weekly shall be
determined as of each June 30th to apply to benefit years beginning in
the twelve-month period immediately following such June 30th.
(a) The maximum amount payable weekly shall be either four hundred
ninety-six dollars or sixty-three percent of the "average weekly wage"
for the calendar year preceding such June 30th, whichever is greater.
(b) The minimum amount payable weekly shall be fifteen percent of
the "average weekly wage" for the calendar year preceding such June
30th.
(4) If any weekly benefit, maximum benefit, or minimum benefit
amount computed herein is not a multiple of one dollar, it shall be
reduced to the next lower multiple of one dollar.
NEW SECTION. Sec. 5 If any part of this act is found to be in
conflict with federal requirements that are a prescribed condition to
the allocation of federal funds to the state or the eligibility of
employers in this state for federal unemployment tax credits, the
conflicting part of this act is inoperative solely to the extent of the
conflict, and the finding or determination does not affect the
operation of the remainder of this act. Rules adopted under this act
must meet federal requirements that are a necessary condition to the
receipt of federal funds by the state or the granting of federal
unemployment tax credits to employers in this state.
NEW SECTION. Sec. 6 If any provision of this act or its
application to any person or circumstance is held invalid, the
remainder of the act or the application of the provision to other
persons or circumstances is not affected."
Correct the title.
EFFECT: Specifies that an individual is not disqualified from
receiving benefits if he or she leaves work because continuing in
employment would work an unreasonable hardship on the individual.
Defines "unreasonable hardship" and specifies what an individual must
show to demonstrate unreasonable hardship. Makes corrections to
internal references.
Specifies that, for claims on or after January 3, 2010, the
multiplier used to calculate an individual's weekly benefit amount is
4.0 percent. However, for claims on or after January 3, 2010, and
before January 3, 2016, the multiplier is 3.85 percent (same as current
law) if additional federal or state compensation is payable or the
balance in the trust fund is less than 8 months of benefits.