Letting employees go is never easy. But if you’re dealing with staggering profits, unproductive workers, or the effects of COVID-19, you might not have a choice. When your employees become unemployed, they may be eligible for unemployment benefits. But, how does unemployment work for employers? What are your responsibilities?

失业福利如何工作？

If an employee loses their job through no fault of their own (e.g., downsizing), they may be eligible for unemployment benefits. Employees may also apply for partial unemployment benefits if their employer reduces their work hours. Unemployment is a portion of the former employee’s compensation they receive while they look for new work.

失业者可以通过其申请以获得失业保险福利state unemployment office。如果获得批准，各州分配福利。

在大多数情况下，失业者必须在获得福利之前满足一些特定州的要求，例如：

• 积极寻找工作
• 经历等待期

However, a number of states have made temporary changes to how unemployment benefits work due to the coronavirus pandemic. Examples include extended benefits to self-employed individuals and waived waiting period and active work search requirements.

So, if unemployed individuals are the ones applying for benefits and states are the distributors, where do employers come into play?

雇主对失业福利的责任：税收

作为雇主，失业率如何？雇主为失业付出了多少？当您雇用员工而不是终止工作时，您对失业福利的责任就开始了。

When you hire new employees, report them to your state. You must pay federal and state unemployment taxes for each employee you have. These taxes fund your state’s unemployment insurance program.

Federal Unemployment Tax Act（FUTA）税是仅雇主税。每位员工一年的赚取的最初$ 7,000 $ 6％，这意味着您每年最多要支付每位员工420美元。大多数雇主获得的税收抵免高达5.4％，这意味着您的FUTA税率将为0.6％。有了最高税收抵免，您的FUTA税责任将为每位员工每年42美元。

国家失业率税法(SUTA)税收一般an employer-only tax, but some states require employee contributions, too. Tax rates vary by state, and each state also sets its own wage base. If you have employees working out of a different state, follow the unemployment tax rules for multi-state employees. Generally, the state determines yourSUTA税率基于你的经验等因素,行业nd how many former employees claimed unemployment benefits.

独立承包商没有资格获得失业福利，因为您不按工资缴纳失业税。只有您缴纳FUTA和SUTA税的员工才有资格获得这些福利。

失业率如何为雇主工作？

现在，您已经知道了雇主对失业福利的责任，您可能会想知道当有人提出索赔时会发生什么。失业如何影响雇主？

When a former employee files a claim for unemployment benefits, you receive a notice. The state sends this “Notice of Unemployment Insurance Claim Filed” to the employee’s most recent employer.

现在，到你的零件上really想知道。谁支付失业费 - 雇主会偿还失业吗？是的……不。

Again, you are responsible for paying FUTA and SUTA tax for your employees. And when former employees file for unemployment benefits, you are (indirectly) the one footing the bill.

向您的雇主税收帐户收取福利支付，这导致州税率提高。州批准的失业率越多，您为失业税做出的贡献越多。

请记住，可能会有例外。For example, mass layoffs due to the coronavirus do not affect employer SUTA tax accounts in some states (e.g., Ohio). Consult your state for more information to receive a special coronavirus mass-layoff number.

Employer response to unemployment claim

当您收到失业声明通知时，您需要采取措施。您采取的措施取决于您是否要提出要求。

查看您接受或提出质疑索赔的责任，以及您可能接受或质疑索赔的原因。

1.雇主说他们不会对失业率提出异议

When a former employee files their unemployment claim, they provide information about their situation.

如果信息是事实，并且个人是合法的失业索赔，那么您可能不想竞争。决定接受失业索赔通常意味着您无需采取进一步的行动。

Here are some reasons for合法的失业索赔：

• 您由于缺乏工作而解雇了员工
• You laid off the employee because of financial constraints
• The employee was terminated or quit because of something you did wrong

Accepting an unemployment claim doesn’t guarantee the former employee receives benefits. The decision is ultimately the state’s. If there are issues with the worker’s application, the state may deny the application.

Employers and claimants receive a determination letter from the state. This letter details why the decision was made and any charges to your account. Claimants have the right to appeal the decision if the state denies them unemployment insurance.

2. Employer contesting unemployment claim

在某些情况下，您可能需要提出失业索赔。尽管这需要您更多的时间和精力，但它可以防止您的税率上升（如果您获胜）。

这是工人的一些原因没有资格获得失业福利：

• 您解雇了员工不当行为
• The employee quit to take another job that fell through
• 有关员工索赔表的虚假信息
• The worker was an independent contractor, not your employee
• You’re dealing with a case of失业欺诈

If you contest a claim, respond to the state unemployment department. Failing to respond within the timeframe listed on the notice (generally 10 days) could forfeit your ability to contest.

收集并为您的州提供尽可能多的证据来支持您的决定。详细说明您为什么终止员工；他们的赔偿，职务和就业日期；以及有关您的业务的信息。这是您必须保持就业和payroll records, even after an employee leaves.

假设您正在争取索赔，因为该员工因不当行为而被解雇。在其他文件中，您可以显示与员工的人力资源会议副本，以支持您的索赔。

When you contest unemployment claims, you may have an unemployment benefits hearing. The state may contact you by phone or letter to ask for additional information.

After the state makes a decision, you receive a determination letter. If you previously contested the claim and disagree with the determination letter, you have a period of time to appeal it. Your former employee also has the right to appeal the decision.

Keep in mind that contesting an unemployment claim could result in the former employee filing a wrongful termination lawsuit. So before contesting, spend some time mulling over whether you have a case. And, contact your state to determine how the claim could impact your SUTA tax rate if accepted. Depending on the situation and the likelihood that you’ll win, contesting a claim might not be worth it.

Unemployment claims and worker misclassification

Bigger issues could come to light during unemployment claim processes. Again, independent contractors are not eligible for unemployment benefits…

…但是，如果您在真正应该是雇员时将工人分类为独立承包商，该怎么办？

当您将员工分类为独立承包商时，您会拒绝他们参加福利计划，例如健康保险和退休计划。而且，您无法提供overtime wages并保留并贡献必要payroll taxes。

错误分类的工人会导致罚款，利息和返还税。各州要求您偿还失业保险和工人薪酬保费。

Avoid misclassifying workers by understanding the difference between an independent contractor and employee.

Make sure you contribute federal and state unemployment taxes for each employee. Patriot’svwin.comac德赢官方首页 将准确计算您的税收责任。如果您选择我们的全部服务vwin055 , we will deposit and file taxes on your behalf. Get your free trial today!

This article has been updated from its original publication date of June 4, 2018.

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