CHARGING REIMBURSABLE EMPLOYERS FOR BENEFITS
The Pennsylvania UC Law provides that when a claimant is paid benefits, charges will be billed to the reimbursable employer(s) for whom the claimant worked during the claimant's base period. When a former employee files an application for benefits, the base year employer(s) receive(s) Form UC-44F(3), Notice of Financial Determination.
If there is only one base-year employer, the full amount of compensation paid will be charged to the account. In such cases, the entry "100" will appear in the "PERCENT CHARGE" block on Form UC-44F(3).
If there are several base year employers, each individual account will be charged a percentage of the amount of benefits paid. This percentage is the proportion of wages paid by the individual employer during the claimant's base year as compared to the total wages paid to the claimant by all employers during the same period.
This percentage will be entered in the "PERCENT CHARGE" block on Form UC-44F(3). Reimbursable employers are also charged their percent of charge for dependent's allowance paid.
Form UC-150, Notice to Reimbursable Employers of Compensation Charged, is issued monthly to nonprofit reimbursable base year employers for claimants who were paid benefits during the previous month. The percentage of charge is shown on this form. This notice also shows the week ending dates for which benefits were paid to the claimant(s). The employer should check the weeks for which the claimant(s) was paid benefits against the employers' payroll records for the same weeks. The employer should notify the UC Service Center immediately if the claimant(s) worked during any part of a week for which benefits were paid. In this way, improper charges may be avoided. A charge for a partial week of benefits will indicate to the employer that the claimant reported earnings. The employer has ninety (90) days to protest the clerical accuracy of the Form UC-150, but even if protested, the entire amount of the bill, Form UC-660, Statement of Account, must be paid within 30 days. The Form UC-660 is sent separately by the Office of UC Tax Services on the 11th day of each month.
Most government employers receive Form UC-150 on a quarterly basis and receive Form UC-640, Monthly Notice of Compensation Charged, on a monthly basis. These employers have 90 days to protest the clerical accuracy of Form UC-640 and Form UC-150. The entire amount of the bill, Form UC-660, Statement of Account, must be paid within 30 days. The Form UC-660 is sent separately by the Office of UC Tax Services on the 11thday of each month following the end of the quarter (April, July, October and January).
Contributory employers are eligible to request relief from charges for UC benefits paid to claimants that are charged to the employer's UC account. Reimbursable employers are not eligible for relief from charges unless the employer has an approved election to participate in the relief from charges option under Section 213 of the Law.