When someone files an unemployment claim, each employer in the base year receives the Notice of Wages Reported and Possible Charges (Form 197). This is NOT a bill; however, we are required to provide this information to employers.
This form tells employers the potential impact on their future experience rating if benefits are paid. This is one of the factors used to determine the employer’s payroll tax rate. If you are a reimbursing employer, you may be billed after the claimant has been paid.
If you, as the employer, wish request relief from the charges, you must return the form with detailed information by the deadline shown. You are not required to complete the form unless you wish to request relief of charges.
There are three reasons why you may be eligible for relief of charges:
- You discharged the employee for misconduct (you must tell us why they were fired for us to determine if there was misconduct per Employment Department law).
- The employee voluntarily quit for reasons that are not attributable to you (you must tell us why they quit so we can determine that the reason was not attributable to you).
- The employee continues to work for you part time in the same capacity as hired and is eligible for unemployment benefits due to loss of other employment.
You are NOT eligible for relief of charges if any of the following are true:
- The employee was laid off due to a lack of work.
- The employee is still working for you (unless they meet the part-time provision described above).
- The employee has refused an offer of work.
- The employee was a temporary or seasonal worker (and completed their assignment).
- The employee was on a leave of absence or otherwise not available for work.
Relief is determined based on the circumstances as of the date we sent your initial Notice of Wages Reported and Possible Charges (Form 197).