Governmental entities and nonprofit organizations may choose either to
pay contributions quarterly or to reimburse the Agency for benefits paid
to their former employees. The option chosen will remain in effect normally
for a minimum of two calendar years and can be changed only by submitting
a written request to the agency at least 30 days before the beginning
of a new taxable year.
A reimbursing employer is billed quarterly when benefit payments are
to be reimbursed, with an itemized listing that shows individual charges.
These charges are binding unless the employer files a request for review
and redetermination in writing, setting forth the charges to which he
is objecting and the basis for the objection within 15 days of the mailing
date. The bill must be paid within 30 days to avoid interest and penalty
Employers electing the reimbursement option will still be required to
file contribution and wage reports each quarter similarly to employers
liable for contributions. The reports will be used, however, only for