Charging formula

Benefits are first charged to the account of the last employer for whom the claimant worked prior to filing the claim for benefits. The last employer is charged for an amount equal to seven times the claimant’s weekly benefit amount, regardless of the total wages paid to the claimant by that employer. Thereafter, benefits are charged in a proportional manner to all base‑period employers according to how the amount of wages an employer paid relates to the claimant’s total base‑period wages. Exceptions to the above charging formula may occur as a result of employment with out‑of‑state employers or the federal government.

A claimant is entitled to up to 26 regular benefit payments, all of which are chargeable to employers’ accounts. Also, during periods of high unemployment, the claimant may receive up to 13 additional weeks of extended benefit payments. Half of each such payment is chargeable to base‑period employers and half to the federal government. Accounts of governmental employers, however, are chargeable for the total amount of the extended benefit payment.

Under the Self-Employment Assistance Program, benefits may be available to assist certain unemployed persons in becoming self-employed. Participants in the program receive benefits as they pursue, on a full‑time basis, activities related to the establishment of a business. The activities may include training. Benefits are charged to employers’ accounts in the same manner as regular benefits.

Claimants who are eligible for benefits while attending a training course approved by the Commissioner of Labor may be eligible for up to 26 additional weeks of benefit payments if their regular benefits expire while they are still in training. These additional benefits are not chargeable to base‑period employers.