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Department of Labor

Unemployment Insurance

Introduction & Background

Important Highlights


Federal Unemployment Tax Act (FUTA)

Experience Rating

Reimbursing Employers

Records, Reports, and Audits

Independent Contractors

Localized and Non-Localized Employment

Reciprocal Coverage

Combined Wage Claims

Interstate Claims

Benefit Payment Program

Employment Service




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Virgin Islands Department of Labor, Unemployment Insurance Service.

Appeal Examiner:
A person responsible for conducting an appeal hearing and issuing decisions.

Process established to review determination with respect to a claim for benefits or assignment of a contribution rate.

Base Period:
The first four of the last five completed calendar quarters immediately preceding the effective date of a claim filed by an unemployed individual. Wages paid during a base period are used to determine entitlement.

Benefit Week:
Seven consecutive calendar days ending at midnight on a Saturday.

Benefit Year:
The one year period beginning with the Sunday of the week in which an initial claim is filed asking for a determination of insured status.

Calendar Week:
Period of seven consecutive days beginning on Sunday and ending the following Saturday at midnight.

Calendar Quarter:
The period of three consecutive calendar months ending on March 31, June 30, September 30, and December 31.

Amount charged to an employer's experience rating account for benefit payments to former employees

An individual who files a claim for unemployment benefits.

A person responsible for administering the Department of Labor.

Contribution Rate:
The percentage of taxable wages payable to the Agency by a contributing employer.

The unemployment insurance tax payable by contributing employers. Contributing Employers: All private sector employing units are considered/defined as contributing (tax paying) employers. Virgin Islands Government entities and nonprofit organizations may elect to be contributing or reimbursing employers.

Covered Employer:
Employing unit which has become subject to the provision of the Virgin Islands Unemployment Insurance Act.

Decision by the Agency that a claimant is or is not eligible to receive unemployment benefits, or a decision with respect to employer's coverage liability, or contribution rate.

Director Unemployment Insurance Service:
A person responsible for administering the programs of the Virgin Islands Unemployment Insurance Service.

A finding by the Agency that a claimant is not entitled to benefits for a particular reason.

With respect to a week's remuneration earned in the performance of covered or non-covered service, or in self-employment, whether not yet received.

A finding by the Agency that a claimant is entitled to benefits.

Employer Account Number:
The number assigned by the Agency and used for recording and filing tax and benefit information relating to each employer's account. (Enter this number on all remittances to the Agency and refer to it in all correspondence concerning an account.)

Employing Unit:
Any individual, partnership, corporation, or other type of organization, which employs one or more individuals, full-time or part-time.

Services performed for a covered employer, either full-time or part-time, for remuneration.

Experience Rating Account:
Account kept by the Agency for each employer to record wages paid, contributions paid, and all benefit charges as a means of computing his contribution rate annually. This is only a book account, and an employer has no property rights to the assets in an account.

Federal Identification Number:
Identification number assigned to each employer by the Internal Revenue Service and referred to as the Federal I.D. Number. The I.D. Number is used in certifications of payments made by an employer to the Virgin Islands.

False representation or statement knowingly made, or a failure to disclose material facts by an individual, employing unit, officer or agent of an employing unit to prevent or reduce the payment of benefits or to obtain an increase in benefits.

Insured Wages:
Wages paid for employment covered by the Virgin Islands Unemployment Insurance Act used to establish a claim for benefits.

Labor Dispute:
Any controversy concerning terms, tenure, or conditions of employment under an existing or proposed collective bargaining agreement or any lock-out by an employer of his workers.

Local Office:
One of several offices readily available for claimants/applicants to file claims, receive job placement, training information and related services. Employers also register with the Agency and pay contributions at these offices.

Most Recent Employer:
The employer who last employed the claimant immediately prior to the filing of an initial claim for benefits.

The employing unit that has transferred its business, assets or activities, in whole or in part, to a successor employing unit.

Rate Redetermination:
A request for review of any determination made with respect to an employer's liability status or any action affecting an employer's contribution rate or account.

Reimbursing Employers:
Nonprofit organizations and Virgin Islands governmental entities which, instead of paying quarterly contributions, make quarterly payments equal to the amount of benefits charged against their accounts.

An employing unit that obtained all or part of an existing entity by transfer or succession.

Suitable Work:
Work for which a worker is qualified considering the degree of risk involved to one's health, safety, morals, and prior training. Work offered as a direct result of a strike, lockout, or other labor dispute is considered not suitable. Suitability of work may be different in connection with claims for extended benefits. Valid Claim: A claim filed by a jobless worker who has the required base period wages to establish a claim and a benefit year.

Any remuneration for covered service, from whatever source, paid by an employing unit to an individual in its employ.

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