Mich. Admin. Code R. 421.162 - Charges and credits to employer accounts

Rule 162.

(1) If benefits are chargeable to an employer, then the agency shall notify the employer with respect to the employer's account as follows:

(a) When a benefit check is issued to an individual, the agency shall mail, to the employer whose account is charged with such benefits, a listing or facsimile of weekly charges and credits to the employer's account resulting from the issuance of the check. The listing shall show all of the following information:

(i) The name and social security account number of the payee.

(ii) The amount paid.

(iii) The date of issuance.

(iv) The calendar week or period for which benefits have been paid.

(v) The designation of the employer.

(b) Each listing or facsimile of weekly charges and credits to an employer's account issued to an employer pursuant to the provisions of subdivision (a) of this subrule shall, in the absence of a pending protest by the employer affecting the validity of benefit payments included in the statement, constitute a determination of the charge to the employer's account. The determination is final unless further proceedings are taken pursuant to section 32a of the act.

(c) The agency shall mail a quarterly statement consisting of a summary listing of charges and credits to each reimbursing employer for billing and reconciliation purposes. The agency shall mail a quarterly statement consisting of a summary listing of charges and credits to each contributing employer for reconciliation purposes. Quarterly statements shall be subject to review and redetermination by the agency as to the accuracy of the statement only if the employer requests the review and redetermination within 30 days after the date of mailing of the quarterly statement.

(2) If benefits are simultaneously chargeable to more than 1 employer, then the agency shall charge each employer the pro rata share of benefits based on wages paid to the claimant during the base period by that employer as compared to total base period wages paid to the claimant by all base period employers. Training benefits paid pursuant to a determination that benefits are chargeable to more than 1 reimbursing employer, or to 1 or more reimbursing employers and the nonchargeable benefits account, shall be allocated to each reimbursing employer involved and charged as of the quarter in which payments are made. Extended benefits paid, and not reimbursed by the federal government, pursuant to a determination that benefits are chargeable to more than 1 employer shall be allocated to each employer involved and charged as of the quarter in which payments are made. Training benefits shall be allocated to each reimbursing employer involved in the individual's base period of the claim to which benefits are related on the basis of the ratio that the total wages paid during the base period by a reimbursing employer bears to the total amount of wages paid during the base period by all employers. Extended benefits, to the extent not reimbursed by the federal government, shall be allocated to each employer involved in the individual's base period of the claim to which benefits are related on the basis of the ratio that the wages paid during the base period by an employer bears to the total amount of wages paid during the base period by all employers. Benefits paid under a combined wage plan, where a claimant has earned wages in 2 or more states, shall be allocated and charged to each employer involved in the quarter in which the paying state requires reimbursement. Charges to each employer involved shall bear the same ratio for benefits paid to a claimant as the amount of each employer's wages in the base period bears to the total amount of claimant's base period wages. Benefits paid under a federal-state combined wage plan, where a claimant earns wages with the federal government and a Michigan employer, shall be allocated and charged to each employer involved and charged as of the quarter in which payments are made. Charges to each employer involved shall bear the same ratio for benefits paid to a claimant as the amount of each employer's wages in the base period bears to the total amount of claimant's base period wages.

(3) The deductions from charges as provided in sections 20(a) and 20a of the act shall be in the form of credits to the employer's account. The agency shall mail listings of weekly charges and credits to the employer's account to the employer.

(4) If the agency finds that benefits paid and charged to an employer's account were improperly paid or charged, then the agency shall credit an amount equal to the charge based on such benefits to the employer's account as of the current period, except that the agency may consider the employer's request that the credit be made as of the quarter in which the charges were originally made, if the request is filed within 30 days after the mailing of the credit or within 30 days after the mailing of the contribution rate for the first calendar year which can be affected by the requested retroactive credit. However, if the employer files a request within 30 days of the mailing of a credit which, in combination with 1 or more preceding similar credits, is sufficient to change a contribution rate if the credits are given retroactive effect, then the request is considered as filed in a timely manner with respect to all such credits.If the allowance of retroactive credit affects contributions previously paid within the meaning of the provisions of section 16 of the act, then the agency shall make application for the credits not later than 3 years after the date of payment of the affected contributions. In the absence of an intentional false statement, misrepresentation, or concealment of a material fact by a claimant, the agency shall not issue credit to an employer where improper payment was made because of the employer's failure to furnish information in a timely manner in connection with a new or additional claim as provided in section 32(b) of the act.

(5) Charges and credits to the federal government as a reimbursing employer shall be issued pursuant to methods prescribed by the federal government.

Notes

Mich. Admin. Code R. 421.162

1979 AC; 1980 AACS; 1986 AACS; 2001 AACS