Fraud for Employers FAQs
For complete information visit Fraud and Penalties: What You Need to Know.
The EDD and employers work together to prevent fraudulent claims. When someone files an Unemployment Insurance (UI) claim, we ask for identifying information. We notify the last employer, former employers and current employers when a claim is filed. Employers also help us determine if a claim was filed by the correct person.
The following documents help us prevent fraudulent claims:
- Notice of Unemployment Insurance Claim Filed (DE 1101CZ) (PDF) (sent to the last employer when a UI claim is filed).
- Notice of Wages Used for Unemployment Insurance Claim (DE 1545) (PDF) (sent to base period employers when benefits are paid).
- Benefit Audit (DE 1296B) (PDF) (sent to an employer who reports wages for a Social Security number during the same calendar quarter that UI benefits were paid under that Social Security number).
Review Benefit Audit Forms for information on how to respond to certain forms you may receive from the EDD.
You received the DE 1326ER because there is a question about the identity of the person who filed the Unemployment Insurance claim and we need your help to confirm claim filing information which that person provided. Mail the completed form, and any other additional documentation, within 10 days of the mailing date on the DE 1326ER. The information you provide will be used to make sure that all charges made against your account are correct.
When a claim is filed, we send the DE 1326ER form to base period and last employers. Our system recognizes duplicate employer names and will not mail the DE 1326ER when the employer names are an exact match. However, if the person who filed the Unemployment Insurance claim did not provide us with the exact employers' names, our system will mail a DE 1326ER to each employer name. For example:
- Someone reports that they worked for John Brown and Company.
- The employer’s correct name is Brown and Company.
In this example, the employer would receive a duplicate DE 1326ER because the employer names are not an exact match. Our system would mail a form to each employer name: one to John Brown and Company and one to Brown and Company.
When we receive information that an identity theft has occurred, we flag the Social Security number used to file an Unemployment Insurance claim. If anyone attempts to use that Social Security number again, we will request additional information from the person filing the claim. If the true owner of the Social Security number is not the person filing the claim, we determine the true owner and deny a claim to the imposter.
If you are a tax rated employer, any incorrect charges will be removed. If you are a reimbursable employer, your account will be charged for any payments that were issued.
For more information about your reserve or reimbursable account, call one of the following:
- Contribution Rate Group (for tax rated employers): 916-653-7795
- Reimbursable Accounting Group (for reimbursable employers): 916-653-5846
You received this notice because an Unemployment Insurance claim was filed using the Social Security number listed on the notice, and there is a question about the identity of the person who filed the claim.
Complete the form and provide the requested documentation to verify ownership of the Social Security number. You are not required to provide the requested information but we need your help to make sure benefits are paid to only people who are legally entitled to receive them.