Notification of charges

Employers are advised monthly on Form IA 96 about all benefit payments to former employees that are charged to their accounts. The charges shown represent weekly payments except for the payments made under the Interstate Plan for Combining Wage Credits, which are shown as quarterly amounts.

Employers electing the benefit reimbursement option* are notified on Form IA 96R, Notice of Benefit Reimbursement Charges . Forms IA96 and IA96R give employers the opportunity to report any benefit payments they believe were incorrectly made. Forms IA96, IA96R, and other similar requests for information pertaining to an UI claim, in addition to Form LO 400, must be received by the Department of Labor within the number of days specified in the request and must provide adequate information, as explained in Review of notice of benefit entitlement or payment .

*Nonprofit organizations organized and operated for religious, charitable, scientific, literary, or educational purposes [those exempt under IRC § 501(c)(3)], governmental entities, and Indian tribes may elect to discharge their obligations under the UI Law by reimbursing the UI fund for benefits paid to their former employees and charged to their accounts in lieu of contributions. A request to elect the benefit reimbursement option must be submitted in writing to the Unemployment Insurance Division. Additional information on the benefit reimbursement option is available in pamphlet IA 318.13 or if an Indian tribe, pamphlet IA 318 IT (to order, see Pamphlet order form ).