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Método de reembolso para el pago de beneficios del Seguro de Desempleo (UI)

Las entidades públicas y organizaciones sin fines de lucro, tales como se describen en la sección 501 (c)(3) del Código de Impuestos Internos (Internal Revenue Code), pueden optar por usar el método reembolsable para pagar los beneficios del UI.

¿Qué es el método de reembolso?

Los empleadores que elijan el método de reembolso (también conocido como el método de costo de beneficios) deben reembolsar al Fondo del UI dólar por dólar todos los beneficios que se hayan pagado a sus exempleados y cobrado a su cuenta.

En el caso de los empleadores de entidades públicas, el financiamiento bajo el método de reembolso debe permanecer vigente por dos años calendario completos.
En el caso de los empleadores sin fines de lucro, el financiamiento bajo el método de reembolso debe permanecer vigente por cinco años calendario completos.
Los empleadores que terminan su cobertura bajo este método siguen siendo responsables de los beneficios del UI pagados a los exempleados cubiertos por este programa por un periodo de tres años calendario.

Registration

e-Services for Business is your fast, easy, and secure way to manage your employer payroll tax account online 24 hours a day, 7 days a week.

Use e-Services for Business to register for your employer payroll tax account number. Be prepared to attach any applicable supporting documentation.

For more information, you can find the steps to register specifically for:

Statements and Payment Information

Statements

Reimbursable employers are sent the Statement of Reimbursable Benefit Charges (DE 428R) each quarter to notify them of UI benefits paid to their former employees.

A Notice of Amount Due (DE 6601) and a Statement of Account (DE 2176) will be sent within 14 days after the DE 428R mail date. Payment is due within 30 days of the DE 6601 and can be made online using e-Services for Business.

**APPROPRIATE MAIL DATES FOR THE DE 428R, DE 6601 and DE 2176:**
CALENDAR QUARTER	DE 428R	DE 6601 and DE 2176
1ST QUARTER	LAST 10 DAYS OF APRIL	FIRST 10 DAYS OF MAY
2ND QUARTER	LAST 10 DAYS OF JULY	FIRST 10 DAYS OF AUGUST
3RD QUARTER	LAST 10 DAYS OF OCTOBER	FIRST 10 DAYS OF NOVEMBER
4TH QUARTER	LAST 10 DAYS OF JANUARY	FIRST 10 DAYS OF FEBRUARY

Forms and Publications

Find forms, publications, and other important documents related to the reimbursable method of paying UI benefits.

DE 44 – California Employer’s Guide
DE 1NP – Nonprofit Employers Registration and Update Form
DE 1SNP – Selection of Financing Method by a Nonprofit Organization
DE 1PE – Selection of Financing Method; Election to Cover Excluded Services for Unemployment Insurance Purposes Only by a Public Entity or Indian Tribe
DE 231NP – Information Sheet: Nonprofit and/or Public Entities
DE 1378F – Potential Liability for Unemployment Insurance Benefits When Electing the Reimbursable Method of Financing Under the California Unemployment Insurance Code (CUIC)
DE 231SC – Information Sheet: Specialized Coverage (Elective Coverage for Exempt Workers)
DE 4527 – Managing Unemployment Insurance Costs
DE 1275A – A Guide to Benefits and Employment Services
DE 428R-I– Information Sheet: Statement of Reimbursable Benefit Charges (DE 428R)

FAQs

Get answers to frequently asked questions (FAQs) related to UI and the reimbursable method of paying UI benefits.

e-Services for Business

Use e-Services for Business to manage your employer payroll tax account online.

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Contact Us

If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.