Reimbursing employers are charged for benefit payments regardless of the reasons for separation from work. However, overpayments caused by applicant error, applicant fraud, or department error do not have to be reimbursed. The information includes each employee's name, Social Security number, total hours worked during the quarter, and total wages paid to each employee. These are the billing notices. Statements are normally mailed in April, July, October, and January for the preceding quarters.
Payment is due at the end of the month following the month in which the statement is mailed.
Past due payments are subject to the same interest and collection procedures that apply to past due accounts for taxpaying employers. Interest accrues at a rateof 1.5 percent per month. If a protested charge is not paid and the appeal decision is in favor of MDES, interest is assessed. Nonprofit employers are assigned taxpaying account numbers unless they elect to reimburse benefits. This election must be filed with MDES within 30 days from the date the employer is notified of coverage.