A governmental unit or nonprofit organization changing from the reimbursement to the contributions method must reimburse the Department for benefits paid on wages earned during the time the organization was a reimbursable employer. Example: an organization (unit) was a reimbursable employer during 1995 and 1996. For 1997, the organization elects to pay contribution. If a former employee receives benefits in 1997 based on wages paid by the organization in 1996, the organization must reimburse the Department for the benefits based on the 1996 wages. The organization must also pay contributions on the 1997 wages. If this organization changes back to the reimbursement method in 1999, and benefits received in 1998 would not be subject to reimbursement since contributions have been paid on those wages.