How Are Unemployment Benefits Charged To My Account?

When unemployment benefits are paid to a claimant, a charge equal to the benefit amount is made to the account of the employer for whom the individual worked. If the claimant worked for more than one employer during the period on which the benefits are based, each base year employer is charged proportionally for each benefit payment, which is determined by the amount of wages that the employer paid the claimant during the base year and total wages received during that period. The employer is notified of these charges quarterly on the form B­187Q, “Unemployment Benefits Charged to Experience Rating Account.”

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