Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 22
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52Page 22 of 52 NYS-50 (10/11)
Providing information about benefit claims
Claimants who are eligible for benefits while attending a training course
approved by the Commissioner of Labor may be eligible for up to 26
Reporting earnings
additional weeks of benefit payments if their regular benefits expire while
they are still in training. These additional benefits are not chargeable to
Benefit rates and claimant entitlement are primarily determined based
base-period employers.
on wages reported by employers on Forms NYS-45 and NYS-45-ATT. In
some circumstances, employers may be requested to provide additional
Notification of charges
wage information for a specific claim.
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Employers are advised monthly on Form
A 96, Notice of Experience
Employers should be sure that all employment and wages are correctly
Rating Charges, about all benefit payments to former employees that
reported by the due date. Errors can be costly because they may result
are charged to their accounts. The charges shown represent weekly
in incorrect charges to an employer’s account, which may increase
payments except for the payments made under the Interstate Plan for
future years’ tax rates and delay the payment of benefits to the claimant.
Combining Wage Credits, which are shown as quarterly amounts.
Also, penalties may be imposed for failure to file returns, or failure to file
complete, accurate, and timely returns.
Employers electing the benefit reimbursement option* are notified on
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Form
A 96R, Notice of Benefit Reimbursement Charges.
Notice to employees leaving the job
* Nonprofit organizations organized and operated for religious,
An employer must give written notice to any employee who goes off
charitable, scientific, literary, or educational purposes (those
the payroll, regardless of the reason for separation or whether it is a
exempt under section 501 (c)(3) of the Internal Revenue Code),
temporary or permanent separation. This notice must be provided on
governmental entities, and Indian tribes may elect to discharge their
a form furnished or approved by the Department of Labor and must
obligations under the unemployment insurance law by reimbursing
include: (1) the employer’s name, (2) the New York State employer
the unemployment insurance fund for benefits paid to their former
registration number, (3) the mailing address where payroll records are
employees and charged to their accounts in lieu of tax contributions. A
kept, and (4) a statement instructing the employee when filing a claim
request to elect the reimbursement option must be submitted in writing
to provide the information on the form to the unemployment insurance
to the Unemployment Insurance Division. Additional information on
claims center. An employer may request a supply of the department’s
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the benefit reimbursement option is available in pamphlet
A 318.13,
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Form
A 12.3, Record of Employment (to order, see page 51), or request
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Benefit Reimbursement, or if an Indian Tribe, pamphlet
A 318 IT,
approval of an equivalent form from the Liability and Determination
Unemployment Insurance Coverage for Indian Tribes (to order, see
Section (call (518) 485-8589).
page 51).
Charging of benefits
Exceptions to the general charging formula
Base period
Misconduct. A claimant who was discharged for reasons that constitute
misconduct under the unemployment insurance law may not use wages
When an individual files a claim for benefits, a base period is
earned with that employer to establish a claim for benefits. The account
established. This period is either the first four of the last five completed
of such an employer will not be charged under these circumstances.
calendar quarters or the last four completed calendar quarters prior to
the filing of the claim. A claimant’s benefit rate and entitlement to benefits
Leaving employment without good cause. An employer’s account will
are based on the amount of earnings during the base period.
not be charged if:
1. The claimant, upon leaving employment with the employer, (a) filed a
Notification of entitlement
claim for benefits and (b) was disqualified from receiving benefits due
When an individual filing for benefits is determined to be entitled, a
to a determination the employment was lost due to leaving without
Form LO 400, Notice of Entitlement and Potential Charges, is sent to
good cause, and
all employers whose experience rating accounts might be charged for
2. The claimant re-qualifies for benefits after loss of subsequent
benefits paid to that individual. Any discrepancies in wage information or
employment under non-disqualifying circumstances.
any potentially disqualifying information should be reported immediately.
Do not return the form, unless you are making changes or know of any
Work-release program. An employer’s account will not be charged
reason why the claimant should not be paid.
for benefits that are based on work done by a claimant as part of a
work-release program while the claimant was an inmate of a correctional
Charging formula
institution, providing the work-release employment was terminated solely
because the inmate relocated to another area as a condition of parole
Benefits are first charged to the account of the last employer for whom
or voluntarily relocated to another area immediately after being released
the claimant worked prior to filing the claim for benefits. The last
from the correctional institution.
employer is charged for an amount equal to seven times the claimant’s
weekly benefit amount, regardless of the total wages paid to the claimant
If you have questions concerning charges to your account based on a
by that employer. Thereafter, benefits are charged in a proportional
discharge for misconduct, leaving employment without good cause, or
manner to all base-period employers according to how the amount
work-release issues, please write to the Unemployment Insurance Office
of wages an employer paid relates to the claimant’s total base-period
where the claim was filed providing details, including a copy of any
wages. Exceptions to the above charging formula may occur as a result
relevant determination issued by the Department of Labor. The office
of employment with out-of-state employers or the federal government.
address appears on the initial Form LO 400, Notice of Entitlement and
Potential Charges. Also see Telephone claims center (TCC) on page 47.
A claimant is entitled to up to 26 regular benefit payments, all of which
are chargeable to employers’ accounts. Also, during periods of high
Claimant who continues to be employed part-time. An employer’s
unemployment, the claimant may receive up to 13 additional weeks of
account will not be charged for a claimant’s benefits if:
extended benefit payments. Half of each such payment is chargeable to
1. The claimant worked for the employer on a part-time basis;
base-period employers and half to the federal government. Accounts of
2. The part-time employment for that employer included work during the
governmental employers, however, are chargeable for the total amount
four weeks immediately preceding the filing of a claim; and
of the extended benefit payment.
3. The claimant continues to work for that employer on a part-time basis
Under the Self-Employment Assistance Program, benefits may
without significant interruption and to the same extent as during the
be available to assist certain unemployed persons in becoming
weeks immediately preceding the filing of the claim.
self-employed. Participants in the program receive benefits as they
pursue, on a full-time basis, activities related to the establishment of a
business. The activities may include training. Benefits are charged to
employers’ accounts in the same manner as regular benefits.
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