Reimbursable Method of Paying Unemployment Insurance Benefits

Statements

Reimbursable employers are sent the Statement of Reimbursable Benefit Charges (DE 428R) each quarter which shows the 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.

You can use e-Services for Business to get a copy of the Statement of Reimbursable Benefit Charges (DE 428R) or the School Employee’s Fund Employer Statement of Benefit Charges (DE 428F). If you have a counseling service (agent), contact your agent.

Find other important documents related to the reimbursable method of paying UI benefits here:

• 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 4527 – Managing Unemployment Insurance Costs
• DE 428R-I– Information Sheet: Statement of Reimbursable Benefit Charges (DE 428R)

• 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). As a base period employer, you are responsible for your share of the benefits paid to the claimant.
  • All employers can respond to the DE 1545 with any other non-separation eligibility information.
  • We will investigate and if the information was provided timely, we will issue the employer a Notice of Determination/Ruling(DE 1080EZ) informing them of the decision.
• A Notice of Determination/Ruling (DE 1080EZ) is only sent to the claimant’s last employer.

For more information, refer to Responding to UI Claim Notices. If you did not receive a notice but were charged for UI benefits paid to a former employee, contact the Reimbursable Accounting Group at 1-916-653-5846.

Part-time employees are eligible for reduced benefits. Under section 1252(a)(2) of the California Unemployment Insurance Code (CUIC), a person is eligible if their wages for the week, when reduced by the greater of $25 or 25%, don’t meet or exceed their weekly benefit amount.

If a claimant is disqualified from receiving UI benefits but is later eligible, the reimbursable employer will be charged for benefits paid to the claimant.

If an employee voluntarily quits, a base period employer is responsible for their share of the costs of benefits paid to the claimant.

• Only the claimant’s last employer is eligible to receive a determination/ruling on the claimant’s separation. Refer to the Notices above.

If you have questions about the eligibility of the claimant, contact the field office listed on the determination/ruling letter, refer to Responding to UI Claim Notices, or contact the Reimbursable Accounting Group at 1-916-653-5846.

If you disagree with the charges on the Statement of Reimbursable Benefit Charges (DE 428R) or the School Employees Fund Employer Statement of Benefit Charges (DE 428F), follow these steps:

• Submit the full payment as requested on the Employer Account Statement (DE 2176).
• Login to e-Services for Business to file a protest online. Explain the reason for the protest and include the claimant’s name, Social Security number, claim date, and employer charge amount. Visit the FAQs – e-Services for Business, File Benefit Charge and Unemployment Insurance (UI) Rate Protests section for more information on how to protest benefit charges online.

If you filed a timely protest to a Notice of Unemployment Insurance Claim Filed (DE 1101CZ) or a Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545), contact the field office listed on the DE 1101CZ or the DE 1545.

If you received a favorable decision on your appeal, you are still liable for the charges until an overpayment is established and recovered. You will receive a credit adjustment for the benefit charges at that time.

For more help, contact the Reimbursable Accounting Group at 1-916-653-5846.

The California Unemployment Insurance Appeals Board (CUIAB) and Office of Appeals are independent entities.  If you are awaiting a decision, need a copy of the appeal, or have questions, contact the respective office directly.

If you are having trouble paying charges shown on your Notice of Amount Due (DE 6601) or Employer Account Statement (DE 2176), and you are not insolvent or bankrupt, you can request an installment agreement. Contact 1-888-435-4990 to speak with a Tax representative.

Important: The installment agreement does not stop penalty and interest from accruing.

You can request a penalty waiver for late payment of Unemployment Insurance benefit charges. Use e-Services for Business to submit your penalty waiver request or contact us. For More Information, refer to the Information Sheet: Waiver of Penalty Policy (DE 231J) (PDF).