Montana UI Employer’s Handbook Table of Contents Introduction Section 8: On-Line & Electronic Services What is Unemployment Insurance? 1 UI4Employers 20 Terms 1 Electronic Filing & Payments 20 Internet Reporting & Payment: WOW 21 Section 1: Registration Electronic Media Reporting 22 Who pays Unemployment Insurance taxes 2 How to determine which employers are covered 2 Section 9: Benefits Eligibility and Charging Can a Claimant Work & Receive Benefits? 23 Section 2: New Employer Information "At a Glance" Customary Hours 23 Taxable wage base 3 Reason for Separation 23 Rates for new employers 3 Discharges 24 Administrative Fund Tax 3 Re-Qualifying Wages 24 What records do I have to keep? 3 Fact Finding 24 What Employers Can Do To Help Insure a fair determination 25 Section 3: Reportable Wages and Employment Job/Union Attached Status 25 Wages or Not? 4 Work Search Requirements 25 Montana UI Wage & Employment Tax Chart 4-7 Job Offers/Refusals 26 Independent Contractors 8 Notice of Potential Benefit Charges 26 Officer Salaries 8 Charges are Relieved for Experience Rated Employers 26 Multi-State Employees 9-10 Charging Determinations Differ from Non-Monetary Determinations 26 How Non-Monetary Decisions Affect Charges 27 Section 4: Employer UI Tax Rates Statement of Benefits Paid 27 Employer address for benefit notices 27 Experience Rated Employer 11 What is the Privacy Act? 27 Unemployment Insurance Tax Schedule & Rates 12 Experience Rating Transfers 13-14 Section 10: Important Phone Numbers Reimbursable Employer 15 Ensuring Integrity 28 Governmental Employer 15 What is a Claims Investigation Audit? 28 What is Considered Fraud? 28-29 Section 5: Payments and Reports What Information is Desired for reporting Fraud 29 When are Quarterly Reports due? 16 What happens to Claimants who commit fraud? 29 Where do I get a Quarterly Report? 16 Collecting Overpayments 29 How may I adjust a report? 16 Benefit Accuracy Measurements/Quality 29 UI-5 Quarterly Wage Report 17 Quality Reviews 30 Employer Investigations Audit 30 State Unemployment Tax Act (SUTA) Dumping 30 Section 6: Miscellaneous Questions Bankruptcy and Unemployment Insurance 18 Section 11: Important Phone Numbers Contractor's certificate of coverage 18 Important Phone Numbers 31 Appealing a department's decision 18 UI Field Representatives 31 Other Agency Phone Numbers 32 Section 7: Penalties Montana Job Service 33 Penalty and Interest for Late Remittance 19 Other Penalties 19 PREVIOUS PAGE | NEXT PAGE
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Section 9: Benefits Eligibility and Charging