Benefit Audit Forms

• Misconduct/Fired: This does not mean laid off, lack of work, or reduction in force. It means the person was willing to continue working but was not allowed to even though work was available.
• Voluntary Quit: This means the person could have continued to work but chose not to even though work was available.
• Laid Off or Lack of Work: This means your business slowed down and you did not have any work for the person to do, or there was a reduction in workforce.

This means the employee missed a chance to work, or refused work during any week. Include the date the work was refused, the dates of the missed period of work, and if the person gave a reason for refusing the work.

If another person has worked for you using the same Social Security number, or your employee’s name does not match the name on the form, list the name of your employee in the appropriate box and return the completed audit to the EDD.

Gross earnings are wages earned before any deductions have been made, such as taxes or employee contributions toward benefits. To determine gross wages, use the following formula: Gross Earnings or Wages = Hours Worked X Rate of Pay. Even if your pay period differs, provide the earnings for the weeks we have listed. If needed, explain how you reported the gross wages.

Use one of the following ways to report this information:

1. Calculate the hours worked and gross earnings by including the dates actually worked.
   Gross Earnings or Wages = Hours Worked X Rate of Pay.
2. Prorate the claimant’s gross earnings. Multiply the claimant’s average earnings per day by the number of days worked.

For more information on types of pay, review Types of Earnings.

The UI week ends at midnight each Saturday. If a worker begins a night shift on Saturday night and finishes on Sunday morning, separate the gross earnings into two different weeks. Include the hours worked on Saturday until 12 a.m. in one week, and the hours after midnight in the next week. For more information on how to report earnings when you have a different pay period, review Pay Periods.

If you keep daily time records, add the hours and earnings from your records and match them to the UI week. You can send copies of daily time records, including the hourly rate of pay, and we will complete the weekly entries.

If you do not keep daily records of time worked, and only have the amounts earned by pay period, prorate the earnings to allocate them to the work week. Explain how you prorate the earnings.

Enter the gross amount of wages earned in each week. Entering the pay period total in one week may cause us to decide that the claimant was paid benefits incorrectly.

If you keep daily time records, add the hours and gross earnings for each week and enter the total. You can send copies of daily time records, including the hourly rate of pay, and we will complete the weekly entries.

If you do not keep daily records of time worked, and only have the gross amounts earned by pay period, prorate the earnings to allocate them to the work week. Explain how you prorate the earnings.

Biweekly Pay Example

Biweekly Allocation Example

If you pay on a contract basis, enter the total gross amount of the contract and the beginning and ending dates of the contract.

For example: Coached football from August 12, 2019 through November 15, 2019 for a total of $1,700.

Note: If the employee is a school contract employee, attach a copy of the contract.

Report bonuses separately from regular earnings. Select OTHER and enter BONUS on the form. Include the time period the bonus covered and reason for the bonus, such as length of service or amount of production.

Bonuses for production or performance must be allocated over the entire bonus period. If you are not sure which week to include a bonus, enter the amount of the bonus, what period it covered, and when it was actually paid on the form or on a separate sheet of paper.

Report commissions separately from regular earnings. Select C to show commission.

If the employee knew the amount of the commission at the time the services were performed, report the commission when it was earned. If the person did not know the amount of the commission at the time the services were performed, report the commission when it was paid. Show if the employee is full-time, part-time, or on-call.

If you pay on a contract basis, enter the total gross amount of the contract and the beginning and ending dates of the contract.

Note: If the employee is a school contract employee, attach a copy of the contract.

If the employee was paid at piece rate, report the amount earned for that specific week. Select P (DE 1296B and DE 1296NBA) or OTHER and enter PIECE WORK (DE 1296NER).

Report severance pay even if the employee is permanently separated from your employment and this is a settling of accounts. Show if the employee performed a service, such as remaining available for recall, or meeting another requirement to receive the pay. Select S (DE 1296B, DE 1296NER, DE 1296NBA) to show severance pay.