Reimbursable UI Benefit Charges FAQs

Find answers to frequently asked questions about reimbursable Unemployment Insurance (UI) benefit charges.

If you disagree with the charges on the Statement of Reimbursable Benefit Charges (DE 428R), follow these steps:

  • Submit the full payment as requested on the Employer Account Statement (DE 2176).
  • Notify us in writing and include the claimant’s name, Social Security number, claim date, employer charge amount.
  • Outline the reason for the discrepancy and send back to the address shown on page one of the 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.

If you did not receive a notice but were charged for UI benefits paid to a former employee, contact us.

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, or contact us.

Under the reimbursable method of financing, only the claimant's last employer is eligible to receive a Notice of Determination/Ruling (DE 1080CZ) on the claimant’s separation.

All employers who paid wages during the base period of the claim will receive the Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545). As a base period employer, you are responsible for the pro-rata share of the costs of benefits paid to the claimant.

All employers can respond to the DE 1545 with any other non-separation eligibility information.

We will investigate the information provided, and if the information was provided timely, we will issue the employer a Notice of Determination/Ruling (DE 1080C/Z) informing them of the decision.

For more information, refer to Responding to UI Claim Notices.

If a claimant is disqualified from receiving Unemployment Insurance (UI) benefits but is later eligible because the disqualifying conditions no longer exist, the reimbursable employer will be charged, dollar-for-dollar, for UI benefits paid to the claimant. If you have questions about the eligibility of the claimant, contact the field office listed on the determination/ruling letter or contact us.

Claimants working part time are eligible for reduced benefits. Under section 1252(a)(2) of the California Unemployment Insurance Code (CUIC), a person is eligible in any week of less than full-time work if their wages for that week, reduced by the greater of $25 or 25 percent of the wages, do not equal or exceed their weekly benefit amount. If you still have questions about the eligibility of this claimant, contact us.

Yes. As a base period employer, you are responsible for the pro-rata share of the costs of benefits paid to the claimant.

Under the reimbursable method of financing, only the claimant's last employer is eligible to receive a determination/ruling on the claimant’s separation. All employers who paid wages during the base period of the claim will receive the Notice of Wages Used for Unemployment Insurance (UI) Claim (DE 1545).

For more information, refer to Responding to UI Claim Notices.

The Office of Appeals is an independent entity. If you have questions about the appeal or need a copy of the appeal, contact the Office of Appeals listed on the hearing notice.

The California Unemployment Insurance Appeals Board (CUIAB) is an independent entity. If you have questions concerning the Board appeal or need a copy of the Board decision, contact CUIAB.

If you received a favorable decision from the Office of Appeals or the California Unemployment Insurance Appeals Board, under the reimbursable method of financing, employers remain liable for the charges until an overpayment is established and recovered. You will receive a credit adjustment at that time.

Most nonprofit organizations are subject to Unemployment Insurance, Employment Training Tax, State Disability Insurance, and Personal Income Taxwithholding.

For More Information:

If you are having difficulty making timely payments for 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.

Start the process by calling 1-888-435-4990 to speak with a Tax representative.

Important: The installment agreement does not stop penalty and interest from accruing, but you can request a penalty waiver.

You may qualify for a penalty waiver if you are late due to COVID-19 or for other good cause. Request a penalty waiver by calling 1-888-435-4990 to speak with a Tax representative.

Last Revised: 08/11/2021

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If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.