A reimbursable employer pays to the Department an amount equal to the benefits paid to former employees. This is based on the percentage of base period wages used to establish the claim.
For example, during the base period of his claim, the claimant earned $2,000.00 for ABC Company, a contributing employer, $3,000.00 for a county unit and $5,000.00 for the State of Utah. ABC company as a contributing employer may be charged for 20% of the benefits paid and the county unit is liable for 30% of the benefits paid and the State of Utah is liable for 50% of the benefits paid to this claimant.
A reimbursable employer is liable to reimburse the fund monthly for the proportionate amount of benefits paid to former employees whose separation from the reimbursable employer was not disqualifying (a quit for example), if the former employee obtains subsequent employment and is separated from the subsequent employer and qualifies to receive unemployment benefits.
Any unemployment benefits received by former employee in error will be repaid to the nonprofit employer after an overpayment has been established and the money has been repaid to the Department.
When extended benefits are paid in time of high unemployment to former employees, a government unit is liable for all of the extended benefits paid that are attributable to service in that unit. A nonprofit organization is liable for one-half of all extended benefits paid that are attributable to service in that organization.