New York State Department of Labor Unemployment Insurance

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• Your Notice of Experience Rating Charges

The Notice of Experience Rating Charges shows unemployment insurance (UI) benefits:

• Paid to your former employees and
• Charged to your account

Review these notices carefully because these charges could increase your UI rate in future years.

Non-profit organizations, government entities and Indian tribes that have chosen the benefit reimbursement option should review the Notice of Benefit Reimbursement Charges to ensure:

• Benefits were properly paid and
• Charges are correct

• Q: The employee left my company some time ago under conditions that should disqualify the employee from receiving benefits. Why is there a charge to my account?
• Q: This employee did not work for me long enough to qualify for UI benefits. Why is there a charge to my account?
• Q: The claimant only worked for us on a part-time basis. Why is there a charge?
• Q: We just bought this company. This claimant worked for the prior owner. Why is there a charge to my account?
• Q: This claimant worked for us almost two years ago and left us to work in another state. Why is there a charge now?
• Q: The amount of money we were charged seems to be more than what we paid. Why is this?
• Q: The claimant worked for us during weeks for which we were charged at the full benefit amount. What should we do?
• Q: The claimant had worked for us on a full-time basis and now works part-time. Why is there a charge?
• Q: Does the "week ending" notation mean period of employment or unemployment?
• Q: My business is no longer in operation. Why is there still a charge?
• Q: I have questions or concerns about a claimant who is charged against my account.

Q: The employee left my company some time ago under conditions that should disqualify the employee from receiving benefits. Why is there a charge to my account?

A: A claimant's eligibility to receive benefits is based solely on the reason for separation from the last employer the claimant had prior to the filing of the claim.  If you were not the claimant's last employer prior to the filing of the claim your account is chargeable.

However, your account may not be chargeable if the person was previously disqualified based on the reason for separation from your employment. (For example, if a person applied for UI after you fired them for insubordination and they did not qualify at that time.) You should notify the Telephone Claims Center about the prior disqualification.  You may contact them at (888) 890-5090.

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Q: This employee did not work for me long enough to qualify for UI benefits. Why is there a charge to my account?

A: The claimant had other employment that was also used to establish the valid claim.  The last employer the claimant worked for, before filing a claim for benefits, is charged for the first seven weeks of benefits paid to the claimant.  The remaining weeks of benefits charged to employers are prorated among all of the base period employers the claimant worked for.

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Q: The claimant only worked for us on a part-time basis. Why is there a charge?

A: The law does not distinguish between full-time, part-time, seasonal, probationary or temporary employment for UI purposes.

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Q: We just bought this company. This claimant worked for the prior owner. Why is there a charge to my account?

A: The claimant worked for the prior owner whose business you acquired.  By law, you are chargeable for benefits paid to the prior owners' former employees.

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Q: This claimant worked for us almost two years ago and left us to work in another state. Why is there a charge now?

A: The claim was filed in another state under the Interstate Plan for Combining Wage Credits. It is an agreement between several states, including New York, which permits claimants to use employment in more than one state to establish a benefit claim. Claims are subject to the laws of the state where they are filed. We receive quarterly billings from the paying state for New York's share of benefit payments. Then we charge the account of the New York employer.

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Q: The amount of money we were charged seems to be more than what we paid. Why is this?

A: We charge the first seven full weeks of benefits to the account of the claimant's last employer before filing the claim. After that, we charge benefits to the accounts of base-period employers proportionally. Charges are in proportion to the ratio of wages each employer paid the claimant during the base period to the total base period wages.

If you have paid the claimant a total amount less than or equal to 6 times the claimant's benefit rate, you need to return your original Notice of Potential Charges (LO 400) to the Claims Center within 10 days of receiving the notice.

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Q: The claimant worked for us during weeks for which we were charged at the full benefit amount. What should we do?

A: Contact the Telephone Claim Center within 10 days of the Commissioner's original Notice of Potential Charges (LO 400).

Call or write:
New York State Department of Labor
PO Box 15130
Albany, NY 12212-5130
(888) 890-5090

If the claimant worked less than four days and earned $405 or less per week then the claimant would still be eligible for partial benefits.

If the claimant worked more than three days per week or earned more than $405 per week then you should call or write:

New York State Department of Labor
PO Box 15130
Albany, NY 12212-5130
(518) 457-2635

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Q: The claimant had worked for us on a full-time basis and now works part-time. Why is there a charge?

A: Partial benefits can be paid for any week when the claimant works no more than three days and earns no more than the maximum benefit rate. This is currently $405.

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Q: Does the "week ending" notation mean period of employment or unemployment?

A: It means unemployment. For UI purposes, a week begins on Monday and ends on Sunday.

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Q: My business is no longer in operation. Why is there still a charge?

A: Even though you closed your account, you will continue to receive charge notices for your review if we pay benefits to your former employees.

If you have work available for a claimant, contact the person directly (their address appears on the front of the Notice of Potential Charges (LO 400)). If the claimant refuses the job or does not report to work, please write or fax us at:

New York State Department of Labor
PO Box 15130
Albany, NY 12212-5130
(518) 485-7377.

You should include the following information:

• The date the claimant was to start or the date he or she refused the job
• The kind of work offered
• The hours and days there was work available
• The rate of pay
• Who offered the job
• If the claimant refused the job, what reason they gave and on what date

If you have other questions about a claimant's right to receive benefits, you can write to us at PO Box 15130, Albany, New York, 12212-5130, or fax to (518) 485-7377. You can also call the Telephone Claim Center (TCC) listed on the Notice of Potential Charges (LO 400). The phone number appears in the upper left-hand corner of that form.

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Q: I have questions or concerns about a claimant who is charged against my account.

A: If you have questions or concerns such as these:

• I cannot identify this claimant.
• I believe that this claimant's employment is not covered for UI.
• I believe that this claimant is an independent contractor.
• I would like a further explanation of the benefits charged to my account.

Send them in writing to:

NYS Department of Labor
Unemployment Insurance Division
Liability and Determination Section
PO Box 15122
State Office Building Campus
Albany, NY 12212-5122

Fax 518 485-6172

For more information on a claimant's eligibility to collect benefits, please see our Employer's Guide to Unemployment Insurance Benefits. For more information on your Experience Rating account, please see our Experience Rating publication.

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