In addition to implementing and administering the federal and state funded unemployment compensation laws, this customer service area determines if a firm is liable for payment of unemployment taxes, and at what rate, collecting unemployment taxes from liable employers, determining a claimant's eligibility for benefits, investigating irregularities, and making payments to eligible claimants. The Unemployment Compensation Program provides economic protection to workers who have lost their jobs through no fault of their own, which, in turn, helps to stabilize the economy in times of economic downturn. Any employer who acquires the business of another liable employer.
Political subdivisions become liable immediately upon employing any non-excluded workers.
Employers are required to file a Report to Determine Liability within 20 days after first employing workers. Some types of employment are excluded from Unemployment Compensation Law coverage. This exclusion does not apply to corporations. It applies to partnerships only if the worker has an exempting relationship with each partner. Insurance, securities, and real estate salespersons if paid solely by way of commission.