UI Employers Benefit Wage Charge FAQs
What are benefit wage charges?
Benefit wage charges are the taxable base period wages reported by the employer to the Commission for the claimant which have been used in determining the claimant's eligibility to receive benefits as a result of either "total" or "partial unemployment." Benefit wage charges to an employer's account are used in computing his contribution rate.
How are you notified of benefit wage charges?
If a claimant is allowed benefits based on the reason for separation from the most recent employment at the time an initial claim was filed, and a valid benefit year established, a notice is mailed to all base period employers showing the amount of base period wages being charged to them. This form is entitled "Notice of Benefit Wages" and is issued when benefits are paid to a claimant for the fifth week of unemployment in the benefit year. This changed effective January, 1996. This notice should be retained as your permanent record. No additional transcript will be furnished.
Can you protest charges of benefit wages to your account?
Employers may file a protest to a charge of benefit wages. The protest must be in writing and postmarked within twenty (20) days from the date the notice of charges was mailed.
How can you protest a benefit wage charge?
The protest must be in writing and must give the basis of the protest and the circumstances of the claimant's last separation from your employment.
What are the grounds for protesting a benefit wage charge?
An employer protest can be made when the claimant's separation from the employer was under any of the following circumstances:
Revisions to 502 Notice of Benefit Wages
Section 3-106 (G), (H), (I) of the Oklahoma Employment Security Act:
An employer shall be relieved of the benefit wages charge if the employer proves to the satisfaction of the Commission that the benefit wage charge includes wages paid by the employer to any employee or former employee, who:
1. Voluntary Quit without good cause connected to the work on date ____________________ (Separating employer the claimant must be disallowed on the initial separation determination)
2. Was discharged for misconduct connected with his/her work on date________(Separating employer the claimant must be disallowed on the initial separation determination)
3. Was a regular scheduled employee of that employer prior to the week the employee separated from other employment, and continued to work for the employer through the fifth compensable week of unemployment, and continued to work during current claim. Employer provide payroll records for weeks worked.
4. Was separated from his or her employment as a direct result of a major natural disaster, declared as such by the President pursuant to the Disaster Relief Act of 1974, P.L. 93-288, and such employee would have been entitled to disaster unemployment assistance if he or she had not received unemployment insurance benefits
5. Was discharged within the first 90 days by an employer for unsatisfactory performance during an initial employment probationary period. The employee must be informed of the probationary period within the first seven (7) work days. There must be conclusive evidence to establish that the individual was separated due to unsatisfactory work performance and not separated because of lack of work due to temporary, seasonal, casual, or similar employment not of regular, permanent, and year-round nature;
6. Left employment to attend training approved under the Trade Act of 1974 and is allowed unemployment benefits pursuant to Section 2-416 of this title;
7. Was separated from employment for compelling family circumstances as defined in Section 2 of the act.
(H) Claimant was recalled to work during the benefit year and weeks of entitlement are left in the claim the employer may be eligible for recall credit. Return to work date___________________
(I) Was hired to replace a United States serviceman or servicewoman called into active duty and laid-off upon the return of that serviceman or servicewoman on date_____________________________________
Section 2-210 – Eligible Separations – Compelling Family Circumstances
If claimant was separated from work due to compelling family circumstances charges will be relieved if separation determination details circumstances. See website for list of eligible provisions.
If an employer recalls a laid-off employee or separated employee and said employee continues to be employed or said employee voluntarily terminates employment or is discharged for misconduct within the benefit year, the employer shall be entitled to have the benefit wage charges against his experience rating for said employee reduced by the ratio of the number of weeks of remaining eligibility of said employee to the total number of weeks of entitlement.
Are you notified of the action taken on a protested benefit wage charge?
The employer is notified by a card entitled "Notice of Cancellation of Benefit Wages" if it is determined that the base period charge has been cancelled and will not be used in computing the employer's tax rate. However, if it is determined that the base period wage charge will be used, the employer will receive a "Notice of Determination to Base Period Employer." The employer has the right to appeal this determination. The appeal must be in writing, and it must be postmarked within fourteen (14) days from the date the determination was mailed.