UI fraud

If an employer’s failure to comply with UI reporting requirements is determined to be due to fraud with the intent to avoid payment, 50% (0.5) of the total amount of the deficiency may be assessed and collected in the same manner as if it were additional contributions due. Criminal penalties may also be imposed.

In addition, claimants will be subject to a penalty of 15% (0.15) or $100, whichever is greater, if they fraudulently collect benefits. Revenues from penalties will be deposited into the Trust Fund.