Form De 428c - Suggested Format For Filing A Written Protest To The De 428t - Employment Development Department Of California
ADVERTISEMENT
1
2
3EXPLANATION AND INSTRUCTION SHEET
STATEMENT OF CHARGES TO RESERVE ACCOUNT (DE 428T)
THE DE 428T FORM IS NOT A BILL AND A BILL WILL NOT BE SENT AT A LATER DATE
PLEASE READ BEFORE CALLING (This form will answer most of your questions.)
The DE 428T is an itemized list of benefit charges to your reserve account. The DE 428T covers a
PURPOSE
one-year period that begins July 1 and ends June 30. Any benefits paid to claimants after June 30 will
OF THE
appear on next year’s DE 428T. Charges are based on unemployment insurance (UI) benefits paid to
DE 428T
claimants for whom you were a base period employer. These charges are one of the factors used to
determine your UI contribution rate for the coming year. Due to the heavy volume, the DE 428T may
be mailed prior to the statement date shown on the DE 428T.
No further action is needed if you agree with the charges. If you disagree with the charges, you
FILING A
may file a protest. Your protest must be in writing and postmarked within 60 days from the mail date
PROTEST
on the DE 428T. You may request a 60-day extension to file a protest. The extension request must be
in writing and must show good cause for requesting additional time. To expedite the processing of
your protest, please use the suggested format on the last page of these instructions. Each protest
must include the claimant’s name, social security number, claim date, and dollar amount. Protests with
missing information will be returned.
MAIL YOUR PROTEST OR REQUEST FOR AN EXTENSION TO:
Employment Development Department
Contribution Rate Group, MIC 4
PO Box 826880
Sacramento CA 94280-0001
You should protest charges to your reserve account if:
PROTEST
RIGHTS
•
You disagree with any of the charges.
•
You responded to a claim notice (Notice of Claim Filed, DE 1101CZ, or Notice of Wages Used for
Unemployment Insurance Claim , DE 1545) more than three months ago, and have not received a
response from EDD.
Your protest will be denied if you failed to respond timely to the first claim notice (DE 1101CZ or
DE 1545), or if the basis of your protest is that the claimant should not have been allowed to draw benefits.
If benefit charges for a pending appeal appear on your DE 428T, you do not need to file a protest. If
you receive a favorable decision, the charges will be removed from your reserve account.
Q. How long is a claimant eligible for UI benefits?
FREQUENTLY
A. Once a claimant is determined eligible for benefits, they have one year from the date of the claim
ASKED
in which to draw their maximum benefit award.
QUESTIONS
Q. What is a base period and how is the base period for a UI claim determined?
A. The base period of a claim is the one year period of the claimant’s prior earnings that is used to
determine the weekly benefit amount, maximum benefit amount, and chargeable employer(s). It is
determined by the claim date and may include wages paid 4 to 18 months prior to the claim date.
Q. How can I be charged this much when the person worked only a short period of time?
A. Your share of the charges is based on wages you reported compared to the total wages reported
by all base period employers. The charges are prorated among all base period employers. The
total amount of benefits charged to an employer’s reserve account, as a result of any one claim,
could equal 26 times the weekly benefit award or one half of the base period wages you paid, plus
$1, whichever is less.
Q. Why is my account being charged for people who left my business so long ago?
A. Benefits paid are based on a prior period of employment. A UI claim is based on wages reported
by an employer within a period, which could be 18 months prior to the claim date. The claimant
has one year from the date of the claim to draw benefits. The benefit charges are recorded by
fiscal year. The State’s fiscal year runs from July 1 through June 30. Benefits paid on a claim after
July 1 will not appear on your DE 428T until October of the following year.
DE 428C Rev. 30 (8-05) (INTERNET)
Page 1 of 3
CU
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Gt-500003 - Suggested Format For Affidavit For Exemption Of Boat Sold For Removal From The State Of Florida By A Nonresident Purchaser
Financial
Form Gt-500002 - Suggested Format For Affidavit For Exemption Of Aircraft Sold For Removal From The State Of Florida By A Nonresident Purchaser
Financial
Form Gt-500003 - Suggested Format For Affidavit For Exemption Of Boat Sold For Removal From The State Of Florida By A Nonresident Purchaser
Financial
Related Categories
Parent category: Legal