Form De 428c - Suggested Format For Filing A Written Protest To The De 428t - Employment Development Department Of California Page 2
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1
2
3FREQUENTLY
Q.
Why is my account being charged when the claimant was a temporary or part-time employee?
ASKED
A.
An employer’s reserve account is charged based on wages which were reported as required by
QUESTIONS
the California Unemployment Insurance Code (CUIC). There is no distinction made in the CUIC
(cont.)
between wages paid to full-time, part-time, or temporary employees.
WHAT TO
Due to the volume of protests received, it may be from one to nine months before you receive a
EXPECT
response. If the protest is allowed, the charges will be removed and you will receive an amended
Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). If the protest is denied,
you will receive an explanation and information on your appeal rights.
ENTRIES
a. PREDECESSOR ACCOUNT NUMBER: If a number appears under PREDECESSOR ACCOUNT
ON
NUMBER, it is the account number of a business acquired by you. The claimants listed are former
DE 428Ts
employees of that business and the benefits paid to the claimants are based on wages paid by the
former owner. Because the reserve account balance of that business was transferred to your
reserve account, the predecessor’s share of benefits paid has been charged to your reserve
account. (NOTE: Charges for each predecessor account will be listed on a separate page(s) under
your account number.)
b. CLAIMANT’S NAME/SOCIAL SECURITY NUMBER (SSN): UI charges and claimant wages are
controlled by Social Security numbers and not by names. The Social Security numbers on your
DE 428T were reported by you on your Quarterly Wage and Withholding Reports (DE 6). The
claimants’ names may have been changed, misspelled, or shortened to fit computer limitations.
c. CLAIM DATE: The date shown is the date the claim for UI benefits was established.
d. CLAIM TYPE: For EDD use only.
e. EMPLOYER CHARGE: The amount charged against your reserve account represents your
prorated share of benefits paid through last June 30. If the amount indicated is followed by a
MINUS (-) sign, it means that your reserve account was previously charged and this entry reflects
a credit to your reserve account.
f.
CHG CODE: These codes designate the type of claim.
Blank— A UI claim.
(1)
— Your reserve account was charged because:
Benefits were paid prior to the separation date shown on your favorable ruling.
OR
You reported wages for the claimant after the separation date on your favorable ruling.
A favorable ruling will relieve charges only when the benefits are paid after the claimant
separated from your employment and the benefits were based on wages paid prior to the
claimant’s separation from your employment.
(3)(6) — UI benefits paid during a federal extension period.
(4)(5) — UI benefits paid during a California extension period.
(7)(G) — UI benefits paid to a claimant who filed and was found eligible for a training extension
claim per CUIC, Section 1269.
(N)
— UI benefits paid to a claimant who file a UI claim in another state, and the last employer is
not a California employer.
g. PGM CODE: For EDD use only.
WHERE TO
For assistance or questions regarding the DE 428T, please call (916) 653-7795. The EDD is an
equal opportunity employer/program. Auxiliary services and assistance available to persons
CALL
with disabilities.
DE 428C Rev. 30 (8-05) (INTERNET)
Page 2 of 3
CU
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