Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 23

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NYS-50 (1/14) Page 23 of 52
Exceptions to the general charging formula
When a former employee files for unemployment insurance and is
determined eligible to collect benefits, the Department of Labor sends to
Misconduct. A claimant who was discharged for reasons that constitute
the employer Form LO 400, Notice of Potential Charges. This form gives
misconduct under the unemployment insurance law may not use wages
the employer an early opportunity to verify that benefits are being paid to
earned with that employer to establish a claim for benefits. The account
former employees.
of such an employer will not be charged under these circumstances
provided the employer responds in a timely and adequate manner to
If an employer is in a position to re-employ a claimant, the claimant
Form LO 400, Notice of Potential Charges, or any other request for
should be contacted directly. The claimant’s address will appear on the
information.
initial Form LO 400. The Unemployment Insurance Office or telephone
claims center should be notified if the claimant refuses rehire or fails
Leaving employment without good cause. An employer’s account
to report to work. The employer should supply: the date the claimant
will not be charged if a claimant voluntarily left employment for reasons
refused work or failed to report to work, the type of employment offered,
that did not constitute good cause, provided the employer responds
and the wages offered for the position. The address of the office where
in a timely and adequate manner to Form LO 400, Notice of Potential
the claim for benefits was filed is shown on Form LO 400. Offices are
Charges, or any other request for information.
I
also identified on Form
A 96, Notice of Experience Rating Charges,
Work-release program. An employer’s account will not be charged
under the heading Local Office. See Telephone claims center (TCC) on
for benefits that are based on work done by a claimant as part of a
page 47 of this publication.
work-release program while the claimant was an inmate of a correctional
An employment offer may be considered as acceptable to the claimant
institution, providing the work-release employment was terminated solely
if the prevailing wage for similar work is offered, even if the amount is
because the inmate relocated to another area as a condition of parole
less than the claimant earned on the last job, or is less than the salary
or voluntarily relocated to another area immediately after being released
desired. After 13 full weeks of unemployment insurance benefits are
from the correctional institution.
paid, the claimant may be required to accept employment that the
If you have questions concerning charges to your account based on a
claimant is capable of performing if the prevailing wage is offered and
discharge for misconduct, leaving employment without good cause, or
the pay is at least 80% of the claimant’s base period high-quarter wages.
work-release issues, please write to the Unemployment Insurance Office
If the employer believes that the claimant is not eligible for benefits, the
where the claim was filed providing details, including a copy of any
employer should contact the Unemployment Insurance Office where
relevant determination issued by the Department of Labor. The office
the claim for benefits was filed. For examples of eligibility issues, see
address appears on the initial Form LO 400. Also see Telephone claims
Conditions that affect eligibility for benefits on page 21.
center (TCC) on page 47.
If it is believed that benefits were improperly charged (for example, the
Claimant who continues to be employed part-time. An employer’s
claimant never worked for the employer), the employer should write to
account will not be charged for a claimant’s benefits if:
the New York State Department of Labor, Liability and Determination
1. The claimant worked for the employer on a part-time basis;
Section, W A Harriman Campus, Albany NY 12240-0322 or telephone
2. The part-time employment for that employer included work during the
(518) 457-2635. Please provide the claimant’s name and social security
four weeks immediately preceding the filing of a claim; and
number, along with the reasons you believe the charges are incorrect.
3. The claimant continues to work for that employer on a part-time basis
If the employer believes that the claimant has been working at the same
without significant interruption and to the same extent as during the
time benefits were paid, or has otherwise fraudulently collected benefits,
weeks immediately preceding the filing of the claim.
the employer should write to the Department of Labor, Specialized
Services and Liability Unit, Bldg 12, Room 322, W A Harriman
Combined wage claims. Under the Interstate Plan for Combining
Campus, Albany NY 12240 or call the 24-hour toll-free fraud hotline
Wage Credits, a claimant who has covered employment and earnings
at 1 888 598-2077.
in more than one state that participates in this plan may have the claim
determined on the basis of combined employment and earnings in
all participating states. The claimant’s entitlement to benefits is then
determined under the laws and regulations of the state in which the
claim for benefits is filed.
New York State, as a participant in the Interstate Plan for Combining
Wage Credits, transfers remuneration under the New York State
unemployment insurance law to other participating states and also
accepts employment and earnings covered under the laws of other
participating states to be combined for the purpose of determining the
claimant’s entitlement to benefits. The paying state then periodically
bills each participating state for benefits paid to the claimant in the
same proportions the claimant’s earnings in each state bear to the
total earnings used to determine the claimant’s entitlement to benefits.
Benefits charged to New York State under the Interstate Plan for
Combining Wage Credits are then charged to the experience rating
accounts of the New York State employers.
New or corrected wage information. If an employer does not provide
new or corrected wage information in a timely or adequate manner in
response to the initial Form LO 400, Notice of Potential Charges, or
any other request for information, in most cases, adjustments to benefit
rates or experience rating charges will be prospective as of the date the
information was received by the Department. However, the adjustments
will be retroactive to the beginning of the claim if the new information
results in a higher benefit rate.
Recalculation of experience rating charges
In instances where the last employer paid the claimant less than or equal
to six times his or her benefit rate from the beginning of the base period
through the filing date of the claim, the employer may request a credit for
a portion of the first seven weeks of charges.
Effect of charges on UI rates
Benefit payments charged to an employer’s experience rating account
may have the effect of increasing that employer’s UI rate in future years.

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