Unemployment Compensation Flashcards
Unemployment Compensation
Joint federal and state program for providing modest temporary compensation payments for qualified EEs during periods of involuntary unemployment
Covered EEs
ABC Test
Worker PRESUMED TO BE AN EE unless ER can show worker is an independent contractor
ERs
ER subject to the state unemployment tax if the employer incurred liability for wages payable to one or more individuals, or paid wages of $1 or more during the current or preceding calendar year.
Earnings Requirement
Base period consists of first four of the last five calendar quarters before filing claim to see whether worker has at last $2,500 in the last quarters of the base period and $4,200 during the entire base period
Good Cause Requirement
EE voluntarily leaves = Not eligible
EE fired for cause = Not eligible
Availability for Work
A worker must be able to work, available for work, and actively seeking work
Worker must make at least three ER contacts per week
Amount of Benefit
Minimum = $37
Maximum = $390
Claim Procedure
(1) Filed with Department of Workforce Development (DWD)
(2) If claim denied, 10 days to appeal
(3) Appeal hearing conducted informally by an ALJ, typically by telephone
(4) Worker or ER may appeal adverse ALJ decision to the Unemployment Insurance Review Board
(5) Adverse decision by Board may be appealed within 30 days to the Indiana Court of Appeals.