Unemployment Insurance is the only employer tax that can be controlled. Successful UI cost control efforts begins with professional claims administration. Discover first-hand from a former UI Deputy exactly the thought process a State Agency considers when issuing entitlement decisions. Learn how your efforts can help prevail in UI decisions at both the initial claims and appeals stage. Join G&A Partners and Jeffrey Martin, a former UI Deputy and UI Specialist for the "Controlling Unemployment Insurance (UI) Costs can be Painless" webinar.

1. Unemployment Insurance
Basics for Employers Webinar

2. Overview
• How UI works
• Why you should take strong actions
against frivolous UI charging
• How to protest those claims
• Appeals

3. UI Basics
• System based on fault, not need.
• UI benefits are for those who are unemployed
through no fault of their own.
• System is financed entirely by employers.
• More UI claims than all other employment-
related claims and lawsuits combined.
• All 50 states have similar systems under
federal guidelines from DOL.

4. POLL QUESTION
• What is your role in your
organization?

5. • To support and reinforce the US
economy.
• To provide temporary, partial
wage replacement.
• To encourage greater
participation into the labor
market.
Purpose of UI

6. Coverage
• Almost all employees.
• Independent contractors are not
covered.
• Some other minor exceptions for
certain industries.

7. Wage Base
• All States have limitation on amounts for
taxing purpose.
• Example: Texas, only the first $9000
("taxable wage base") of an employee's
earnings is subject to the state UI. In Utah
its $30,300.
• Only $7000 of that will be subject to the
federal UI tax (FUTA).

8. Unemployment Insurance laws are
different for each State
Entitlement decisions are based on laws
for that specific State

9. Federal control
• Federal-State program.
• Federally funded.
• Federal government regulates
all UI programs.

10. Employer Responsibility
• Provide accurate and timely information on
separations.
• Submit all requested forms, documentation to
State Agency.
• Participate in the appeals process.

11. Claimant Requirements
Eligibility to
UI Benefits
Able and
Available to
work.
Monetarily
Eligible
Entitlement
to UI Benefits
Separation
from
employment.
Other
remuneration.

12. Eligibility for President
Be a natural born citizen of the United
States.
Be at least thirty-five years old.
Have been a permanent resident in the
United States for at least fourteen years.
Entitlement to become
President
Receive 270 electoral votes.
Take the oath of office.
Eligibility – Entitlement example

13. Eligibility Conditions
• Medically able to work.
• Actively searching for full-time work.
• Authorized to work in the U.S. (claimant
has to be able to fulfill I-9
requirements).
• File claim forms on time.
• Engage in reemployment activities as
directed.

14. Entitlement
• Separation of employment through no fault of
your own.
• Weeks of “other pay” can impact the claimants UI
claim.
– Vacation, severance, wages-in-lieu of notice,
accrued sick time.

15. Base Period
• “Base period” is the first four of the last five
completed calendar quarters prior to the date
of the initial claim
• Specific period of time preceding the filing of
the UI claim in which the reported wages
determine how much benefits the claimant
receives and which employers are charged the
benefits.

16. Base Period

17. Why Protest Claims
• UI claims activities influences the
employers rates. (UI is an experience
rated system)
• Circumvents making future
expenditures related to the UI
program (e.g. Voluntary Tax
Payments)

18. Types of Separation
§ Most common type
of employment
separation
§ Burden of proof is
always on the
claimant.
§ Most common type
of separation that is
most challenging for
employers.
§ Requires greater
client participation in
processing
responses to State
Agency.
Types of Separations that a UI deputy considers.
Quit/Resignation Discharge/
Termination
§ The type of separation
that the UI program
was designed to help.
§ Requires that is
aware of requests for
reassignment rule.
§ Can result in an
award of benefits if
he/she believes that it
was a forced
retirement.
Layoff/Lack of Work Retirement

19. What UI claims should Employer
protest?
Any separation in which the conduct,
behavior, or actions of the employee was the
catalyst for the employment separation.
• Voluntary quit/resignation
– Without good cause.
• Discharged for willful misconduct
– Undermine the employers interests/violation/safety.
• Failure to adhere to policy
– Attendance/tardiness/job abandonment.

20. What Does An Employer Need to
Show?
• Voluntary work separation
– Show how a reasonable employee would not
have quit for such a reason.
• Involuntary work separation
– Show that the discharge resulted from a
specific act of misconduct connected with the
work that happened close in time to the
discharge, and
– That the claimant either knew or should have
known that discharge could occur for such a
reason.

21. QUIT - Burden of Proof of claimant
To be successful in a UI proceeding, a former
employee/claimant must satisfy:
1. The reason for leaving was attributed to the
employer.
2. The employer was given a reasonable
opportunity to address the issue (s) alleged to
be the employer fault.
3. That the claimant took all reasonable steps to
preserve their employment prior to initiating the
separation.

22. QUIT: Essential to winning claims
Employer needs information that includes direct
testimony and/or documentation to identify the
specific reason (s) given by the former employee
for leaving his/her employment:
• Always request from separated employee to
submit resignations in writing which states the
reason for separation.
• First hand witness to the reasons for leaving, to
refute the claimants allegation. No hearsay
testimony or statements.

23. Discharge: The Burden of Proof
Whenever a company has discharged
(terminated) an employee, they must
establish that there was a deliberate
misconduct and/or willful disregard of the
employer’s interest.

24. DISCHARGE: What is misconduct?
• An act of wanton or willful disregard of
the employer’s interest.
• A deliberate violation of the employer’s
rules.
• Intentional and substantial disregard of
employer’s interest.
• Negligence in such a degree or
recurrence as to manifest culpability,
wrongful intent, or malevolent design.

25. DISCHARGE: The essentials for a
favorable decision
Misconduct
• What happened that, had it not happened, the
employee would still be employed.
• Must be behavioral conduct.
Awareness
• Company must have made employee aware of
intolerable behavioral conduct.

26. Job in Jeopardy
• Employer must prove that employee was put on
notice that the conduct, if continued, could
jeopardize his/her employment.
Final Incident/Action Taken
• When did behavioral misconduct reoccur?
• How close to that time did the termination take
place?
DISCHARGE: The essentials for a
favorable decision continued

27. Most challenging UI claims: ATTENDENCE
and TARDINESS
Discharges attributed to excessive absenteeism or
tardiness are the most common and challenging UI
claims to win.
What employers need to help with these type of claims:
• Have an attendance policy.
• Enforce the attendance policy.
• Have employees sign an acknowledgment of
attendance policy.
• Retain attendance records.
• Document both verbal and written warnings.
• Enforce policy universally among all employees.

28. POLL QUESTION
• Do you currently have an attendance
policy?

29. Misuse of Company Computers
• Harassment
• Threats
• Theft of confidential information
• Pornography
• Gambling
• Sabotage of files
• Locking your computers

30. Gross Misconduct
• Violence
• Threats
• Theft
• Engaging in a felony on the job

31. Poor Performance Cases
• Major challenge for
employers
• Inability and incompetence
are not misconduct
• Best strategy for employer:
offer documentation, first
hand testimony; discuss past
satisfactory performance.
• Be sure to explain that the
claimant had previously
demonstrated an ability to
perform the duties
beforehand.

32. Easiest Ways to Lose a UI
Case
• Late claim response or appeal.
• Lack of firsthand witnesses.
• Lack of documentation – warnings, policies,
attendance logs, e-mails.
• Imprecise terminology, such as “inability” or
“insubordination”.
• Not enforcing the policy universally.
• Making the case personal.

33. Development of Policies
When drafting a policy:
• Be sure to clearly outline your expectations from an
employee.
• Consider including a Social Media policy.
• Outline what the consequences will be for an employee who
does violate the policy.
• Have employees sign a form acknowledging receipt of the
policy.
• Be sure that the employee receives a copy of the policy and
be sure to let them know that they are always welcomed to
receive a copy of the policies if they request it.

34. Identifying First Hand Witness
• Claimant’s immediate supervisor or member of
management who discharged the claimant.
• Member of management who was involved in the
progressive discipline of the claimant.
• Claimant’s co-worker or any other individual who
witnessed the incident resulting in the claimant’s
termination.

35. Appeals
• Be prepared to testify to a chronological order of the events
leading up to the separation.
• Be positive, don’t be argumentative with the claimant or the
hearing officer.
• Listen carefully to questions being asked and answer these
question briefly and specifically.
• Be respectful to the Hearing Officer.

36. Questions?
Please send all questions to:
info@gnapartners.com