Charge statements represent the states accounting of benefits paid to former employees and confirm the amount that has been charged to an employer’s unemployment account. They are sent to the employer on a monthly, quarterly or annual basis, depending on the state.  The employer then has the opportunity to dispute charges to its account within a specified time period.   

Believe it or not, the state can make mistakes like anyone else. An essential part of any employer’s unemployment cost management program should include a process for checking and verifying benefit charges.  A few common mistakes to look for include:

• A hearing decision reversing a determination previously in the claimant’s favor is received and the state does not issue credits due;
• Benefits are paid that should have been charged to a predecessor’s or successor’s account;
• The state has issued duplicate charges;
• Previous charges were protested and credits are due but the employer continues to be charged;
• The individual is working for the employer and has earnings during the same period for which benefits were paid.

Tammy Mullin