
But the benefits will not be charged against the account of the employer involved in the quit or firing.Īnother example is that of a bankrupt employer, whose former workers will receive benefits, even though the UIA probably will not receive further tax payments from the employer. This component is used to pay the costs of unemployment benefits, which are pooled among employers, i.e., benefits not charged directly against any particular employer's account and benefits charged against employers that go out of business.įor example, if a worker is disqualified for benefits for quitting a job or for being fired but re-qualifies for benefits by getting a new job and earning a required amount, then unemployment benefits may be paid if that worker later becomes unemployed. If there are NO Benefits charged in last 108 months/9 years If there are NO Benefits charged in last 96 months/8 years If there are NO Benefits charged in last 84 months/7 years If there are NO Benefits charged in last 72 months/6 years If there are NO Benefits charged in last 60 months/5 years If Chargeable Benefits Component (CBC) calculates less than. If an Employer has any benefits charged in Last 60 mos. However, for employers with no, or very few, benefit charges the Nonchargeable Benefits Component (NBC) can gradually become as low as 0.06% (6/100). This component is generally a flat 1.0% for all contributing employers with three or more years in business (the look-back period still remains at 9 years 108 months). This component is the only one of the three components of the unemployment tax rate that does not reflect an employer's own experience.
