Skip to Main Content
Employment Development Department
Employment Development Department

FAQs - Reimbursable UI Benefit Charges

Show All | Hide All

If you disagree with the charges as stated on the Statement of Benefit Charges (DE 428R), please do not change the amount of the charges. Submit payment in full as requested on the DE 2176. Notify us in writing and include the claimant’s name, Social Security number, claim date, employer charge amount, and the reason for the discrepancy to the address shown on page one of the DE 428R.

Visit e-Services for Business to obtain a copy of the statement or if you have a counseling service (agent), contact your agent.

A Notice of Unemployment Insurance Claim Filed (DE 1101CZ), is only sent to the claimant’s last employer. A Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545), is sent to the claimant’s base period employer(s). If you did not receive a notice but were charged for UI benefits paid to a former employee, contact the EDD.

Contact the field office listed on the DE 1101CZ or the DE 1545 or contact the EDD.

Under the reimbursable method of financing, only the claimant's last employer is eligible to receive a determination/ruling on the claimant’s separation. All employers who paid wages during the base period of the claim will receive the Notice of Wages Used for Unemployment Insurance Claim (DE 1545R/TR). As a base period employer, you are responsible for the pro-rata share of the costs of benefits paid to the claimant. All employers may respond to the DE 1545 with any other non-separation eligibility information. The EDD will investigate the information provided, and if the information was provided timely, the EDD will issue the employer a Notice of Determination/Ruling (DE 1080C/Z) informing them of the decision.

For more information, visit Responding to UI Claim Notices.

If a claimant is disqualified from receiving UI benefits, but is later eligible because the disqualifying conditions no longer exist, the reimbursable employer will be charged, dollar-for-dollar, for UI benefits paid to the claimant. If you have questions regarding the eligibility of the claimant, please contact the field office listed on the determination/ruling letter or contact the EDD.

Claimants working part-time are eligible for reduced benefits. Under Section 1252(a)(2) of the California Unemployment Insurance Code (CUIC), an individual is eligible in any week of less than full-time work if their wages for that week, reduced by the greater of $25 or 25 percent of the wages, do not equal or exceed their weekly benefit amount. If you still have questions concerning the eligibility of this claimant, please contact the EDD.

Under the reimbursable method of financing, only the claimant's last employer is eligible to receive a determination/ruling on the claimant’s separation. All employers who paid wages during the base period of the claim will receive the Notice of Wages Used for Unemployment Insurance Claim (DE 1545R/TR). As a base period employer, you are responsible for the pro-rata share of the costs of benefits paid to the claimant.

For more information, visit Responding to UI Claim Notices.

The Office of Appeals is an entity independent of the EDD. If you have questions concerning the appeal or need a copy of the appeal, you may contact the Office of Appeals as indicated on the hearing notice.

The California Unemployment Insurance Appeals Board (CUIAB) is an entity independent of the EDD. If you have questions concerning the Board appeal or need a copy of the Board decision, you may contact the CUIAB.

Under the reimbursable method of financing, employers remain liable for the charges until an overpayment is established and recovered. You will receive a credit adjustment at that time.

For information, visit:

Most nonprofit organizations are subject to Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT) withholding.

For more information, visit the Payroll Taxes FAQs or contact the EDD.

Visit e-Services for Business to submit your penalty waiver request or contact the EDD.

For additional information, see the Information Sheet: Waiver of Penalty Policy (DE 231J).