TAX FILINGS & RESPONDING TO CLAIMS Kaitlin A. Brown, Esq. - - PowerPoint PPT Presentation

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TAX FILINGS & RESPONDING TO CLAIMS Kaitlin A. Brown, Esq. - - PowerPoint PPT Presentation

November 11, 2017 EMPLOYERS GUIDE TO UIA TAX FILINGS & RESPONDING TO CLAIMS Kaitlin A. Brown, Esq. November 11, 2017 Overview Employee Eligibility & Disqualification Criteria How to Protest Claim for Unemployment Insurance


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November 11, 2017

EMPLOYER’S GUIDE TO UIA TAX FILINGS & RESPONDING TO CLAIMS

Kaitlin A. Brown, Esq.

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November 11, 2017

Overview

  • Employee Eligibility & Disqualification Criteria
  • How to Protest Claim for Unemployment Insurance

Benefits: Appeal & Hearing Process

  • Action Plan of Protective Measures to Limit Liability
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November 11, 2017

Employee Eligibility & Disqualification Criteria

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Eligibility Criteria

  • Registered for Work
  • Actively engaged in seeking work
  • Reporting to local Michigan Works! Agency center
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Eligibility Criteria (cont’d)

  • Made claim for benefits
  • Able and available to perform full-time work
  • Participates in re-employment services (if requested to do so)
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November 11, 2017

Exceptions to Eligibility Criteria

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Eligibility Criteria - Exceptions

  • May be considered unavailable for work if fail to notify or

update a chargeable employer with telephone, e-mail or other information sufficient to allow employer to contact individual about available work; or if fail to respond to UIA without good cause

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November 11, 2017

Disqualification Criteria

  • Left work voluntarily without good cause attributable to employer

– Absence for 3 consecutive days without contacting employer – Losing requirement of job – Medical reasons without meeting specific preliminary criteria

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November 11, 2017

Disqualification Criteria (cont’d)

  • Suspended or discharged for misconduct connected with work
  • Intoxication while at work
  • Assault and battery connected with work
  • Theft or willful destruction of property connected with work
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November 11, 2017

Disqualification Criteria (cont’d)

  • Lost job due to absence resulting from violation of law for which

person was convicted and sentenced to prison, unless either the conviction results in a sentence to county jail under conditions of day parole or the conviction was for a traffic violation that resulted in an absence of less than 10 consecutive work days from work.

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November 11, 2017

Disqualification Criteria (cont’d)

  • Failed without good cause to:

– Report to employer’s notice of interview for available work – Accept suitable work

  • And others…
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November 11, 2017

Exceptions to Disqualification Criteria

  • Leaving unsuitable work within 60 days after beginning the work.
  • Leaving due to military duty reassignment of spouse full-time

member of US armed forces.

  • And others …
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November 11, 2017

How to Protest Claim for Unemployment Insurance Benefits

  • Filing Claim
  • Monetary Determination
  • Employee Information Packet
  • Employer Protest
  • Request for Information

Relative to Possible Ineligibility or Disqualification

  • Notice of Determination
  • Protest
  • Notice of Redetermination
  • Appeal
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November 11, 2017

Appeal & Hearing Process

  • Appearance
  • Request Media File
  • Notice of Telephone Hearing
  • Exhibits and Witnesses
  • Telephone Hearing
  • Order
  • Request for Rehearing/Appeal
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November 11, 2017

Action Plan of Protective Measures to Limit Liability

  • Determine whether company is liable as an employing unit to

pay unemployment taxes in Michigan.

  • If a liable employing unit, accurately complete the necessary

forms to meet your statutory obligations and prevent inadvertent (and certainly do not engage in intentional) SUTA Dumping.

  • Maintain accurate payroll records for employees, and document

legitimate bases for classifications of independent contractors.

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November 11, 2017

Action Plan of Protective Measures to Limit Liability

  • Be familiar with, strategically make, and report payments which

may affect or reduce benefits (e.g., severance).

  • If creating a new entity, evaluate the structure that is most cost

efficient and effective in meeting company goals (e.g., management company using one UIA account number or PEO using multiple UIA account numbers).

  • Monitor actions of employees receiving benefits and report any

change affecting employer liability or employee eligibility.

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November 11, 2017

Thank you!

Kaitlin A. Brown, Esq. kbrown@maddinhauser.com 248.359.6326 (direct line)