Introduction & Background
Federal Unemployment Tax Act (FUTA)
Records, Reports, and Audits
Localized and Non-Localized Employment
Combined Wage Claims
Benefit Payment Program
- Virgin Islands Department of Labor, Unemployment Insurance Service.
- Appeal Examiner:
- A person responsible for conducting an appeal hearing and issuing
- 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
- 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
- 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
- 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
- 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,
- 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
- 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.