The Statement of Benefit Charges in ReEmployCT
Every calendar quarter, the Connecticut Department of Labor sends employers a Statement of Benefit Charges notice that reflects any charges that have occurred since the employer’s prior statement. The notice includes the claimant’s information and the weeks for which benefits have been paid as well as the amount chargeable to the employer.
In ReEmployCT, employers will see all activity in their accounts. If an employer has filed an appeal against a claim, the employer continues to see that charge until a decision is rendered in appeals. If the appeal is decided in favor of the employer, CTDOL will issue a credit to the employer. That credit will be in future quarterly notices against the calculation of a future tax rate. It is not a retroactive credit.
Employer annual contribution rates continue to be based upon the employer’s unemployment insurance experience as of June 30th of the preceding year.
As in past years, we encourage employers to retain their Statement of Benefit Charges so it may be used for comparison with the experience year totals that are on the Employer Contribution Rate.
What will I see in the Statement of Benefit Charges?
- All chargeable weeks for all claimants, even if the employer has filed an appeal that is in process.
- The amount chargeable to the employer and they type of benefit the claimant received.
- Information from prior quarters—any adjustments that result from overpayments, adjudications, or appeals decisions. Quarterly adjustments are not applied retroactively—they are part of the quarter in which they are applied and they are used to calculate the future tax rate.
- Charges from any benefits that were paid in a different state where your wages were used in the calculation.
What if I think there is an error?
Notify the Merit Rating Unit within 60 days of any errors on the Statement of Benefit Charges. Email dol.meritrating@ct.gov
If I appeal a chargeability decision, how will this affect my annual charge rate?
Both taxable and reimbursable employers will be charged and billed while their appeal and/or protest is pending.
Will I receive a credit if the decision is reversed?
For Taxable Employers:
CTDOL acknowledges the receipt of your inquiry to the charges pertaining to unemployment insurance benefit payments and the employer has an protest / appeal pending with the department.
CTDOL assesses the charges for unemployment insurance paid on a weekly basis, and provides such quarterly notice to each employer. The charge remains in effect and is utilized in the rate calculation(s).
If the employer prevails in such protest / appeal and a credit is required, then the employer will receive such credit in a future quarterly notice. The credit will not be applied retroactively, but will be used in the calculation of future tax rate(s).
Therefore, the annual contribution rate will be based upon the employer’s unemployment insurance experience as of June 30th of the preceding year.
For Reimbursable Employers:
CTDOL acknowledges the receipt of your inquiry to the charges pertaining to unemployment insurance benefit payments and the employer has an protest / appeal pending with the department.
CTDOL assesses the charges for unemployment insurance paid on a weekly basis, and provides such quarterly notice and statement of account to each employer. The charge remains in effect.
If the employer prevails in such protest / appeal and a credit is required, then the employer will receive such credit in a future quarterly notice and statement of account. The credit will be applied to the quarter in which the decision was issued. You should pay your current quarterly bill in full to avoid any interest or penalties in the future.