"Paul A Thomas" <taxman[at]negia.net> wrote:
- quote -

In NC they calculate the rate partly based upon the amount
the employer has paid in (since the beginning of time) less
the amount paid out.

But you are right that it may not effect the rate
calculation the next year or ever depending on how things
round.

--
Drew Edmundson, CPA (NC)

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

No, Harlan, this was in my husband's business. Sorry, I
should have made it more clear.

Carol
My mind not only wanders, sometimes it leaves completely.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

CLJ1219 wrote:

- quote -

And he chose to work in an accounting office instead of
driving a truck? (grins and rolls eyes o_o_o_.....)

ChEAh$, deah!
Harlan Lunsford

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"Drew Edmundson" <drewsbeagles[at]hotmail.com> wrote

- quote -

While the claim may be charged against the former employer's
account, their tax rate may or may not change.

--
Paul A. Thomas, CPA
Athens, Georgia
taxman at negia.net

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

He was denied benefits, according to the person hearing the
appeal, because he quit without good reason. He had worked
with another business just prior to coming to work for
us--maybe 3 weeks between the jobs--and had worked for us
long enough to qualify. He had quit the previous job to
attend training to obtain his CDL, and was in fact supposed
to start that the day he came to work for us. We offered
him the job and he took it instead of the CDL training.

I think it was as much the fact that he quit because we
wanted him to work 40 hours but in a different capacity
until work picked up, as opposed to just getting paid to
work 40 hours, and this ticked off the appeals officer. <GApparently the officer did not feel that was a good enough
reason to quit a job.

Carol
My mind not only wanders, sometimes it leaves completely.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

In the case of our employee, he quit without good reason.
Well, in his mind he had good reason to quit: we wanted him
to actually work 40 hours instead of just getting paid for
40 hours of work and working a second job. I found out in a
strange way that he was working another job the day before
he quit. I'm sure he never expected me at the funeral of
his sister's father-in-law. <G> Or that his mom would thank
me for allowing him the time off for the second job that
week. Funny thing, is we didn't know about the second job
or the fact that he had "taken the day off" to be a
pallbearer. At any rate, according to the appeals officer,
he was not eligible for unemployment because he quit.

Carol
My mind not only wanders, sometimes it leaves completely.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

This is a common occurrence with my clients. I have yet to
meet one who thought it was fair he/she had to pay
additional taxes because a former employee lost their next
job.

--
Drew Edmundson, CPA (NC)

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

CLJ1219 wrote:

- quote -

"Voluntarily withdrawing from the work force to pursue
personal pleasures", or telling your boss to take this job
and shove it, does not disqualify one in Georgia from
unemployment benefits. It only delays qualification for it.
(maybe five weeks instead of two? I'm not sure of the
timing)

In your employee's case, he may have been denied both
immediate benefits AND also because he hadn't worked
elsewhere for a while, either.

Each case is different.

ChEAr$,
Harlan Lunsford

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

CLJ1219 wrote:
- quote -

In Virginia, when one quits for good cause e.g. for higher
pay or benefits and is subsequently terminated from the new
employer she may qualify.

One of my client's employees left to join a local police
force. He was terminated because he could not qualify on the
gun range. He was able to collect unemployment.

--
Frederick E. Jorden http://Tax-Accounting-Payroll.com
7825 Midlothian Tpk - 207 Richmond, VA 23235-5247
EMAIL knowtax[at]bigfoot.com
(804) 320-6210 FAX (804) 320-6211

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

CLJ1219 wrote:

- quote -

Right. My understanding is that the issue is whether the
employee left "voluntarily."

Stu

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"John" <jriker1[at]yahoo.com> wrote:

- quote -

First, a company pays an unemployment tax on part of it
payroll.

And an employee's benefits are sort of based on earnings
over a preset past history.

Here in California, a percentage of the benefit paid will be
charged against each former employers (during a certain time
frame) "reserve account" . And it doesn't matter that the
former employers weren't the ones that let the employee go.
They of course always have the recourse of offering to
rehire the employee to get him off unemployment.

The tax rate paid by the company is determined by its
employment vs claims history. Its a calculation involving
the balance in its reserve account and payroll history. I
think the rates vary from about 1% to about 6% on the first
$7000 of each employees earnings.

Jo

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

I have a friend who runs a restaurant. He caught a waiter
"sun shining". That's an auditing term for charging your
friends less than the menu price, e.g., pricing $19.95
meals at $9.95. He fired the waiter.

Waiter went to work in a factory. Nine months later he
was laid off when his work was out-sourced. He filed
for unemployment compensation and my friend took a hit
on his business' unemployment comp history.

It's the circumstances of the current unemployment
that are considered.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

I was under the impression that "quitting" a job made you
ineligible for unemployment. At least that is how it worked
for a former employee of ours. He quit, filed for
unemployment, it was denied, he appealed, the appeal was
denied because he quit.

Carol
My mind not only wanders, sometimes it leaves completely.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

David Woods, EA, ChFC, CLU wrote:
- quote -


- quote -

While the actual rules may vary from state to state, the
outcome would probably work this way in most states.

Almost certainly Company A would bear most of the charge, if
not all. Benefits, and the company whose reserve is charged,
are determined from the reported earnings for the most
recently COMPLETED quarters. So, depending on the actual
dates of employment, little or none of the benefits would be
based on the salary earned at Company B and most or all of
the amounts paid would be charged to the reserve account of
Company A.

Lanny Williams, CPA
Nawarat, Williams & Co
Income Tax Services for Expatriate Americans

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

John <jriker1[at]yahoo.com> wrote:

- quote -

Based on stories I've heard: Yes, the employee gets
Unemployment Compensation (assuming the firing isn't "for
cause" like he got caught stealing). Company B pays for a
little of it (based on the time the employee worked there),
Company A pays the rest.

- quote -

It is unfair. One case I read about:

Employee worked for Company A for years. Employee got
caught stealing and was fired. Unemployment Compensation
was denied.

Employee took a seasonal job with Company B. Job lasted 2
months; then employee filed for Unemployment Compensation.
Employee got it, but Company B only paid for 2 months of it,
then Company A got stuck with the rest.

Seth

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"John" <jriker1[at]yahoo.com> wrote:

- quote -

Consult the relevant state employment agency.

--
David M. Woods, EA, ChFC, CLU
Woods Financial Services
Norwood, MA 02062
www.woods-financial.com

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

John wrote:

- quote -

1. Maybe. You said "fired". Being discharged for
misconduct makes one (at least temporarily) ineligible for
unemployment benefits.

2. Each company pays Federal and State unemployment taxes
based on actual employment. (Federal taxes are limited to
those based on $7,000 per employee per year. Most, if not
all, state taxes conform.)

As to whose unemployment account is charged, thereby
effecting (state) unemplooyment tax rates, I have no idea.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"John" <jriker1[at]yahoo.com> wrote

- quote -

Most likely yes. In all reality the state pays the
unemployment benefits. Probably company B will be charged
with the claim.

- quote -

You would have to check with the state department of labor
to be sure, but I doubt it works like that.

--
Paul A. Thomas, CPA
Athens, Georgia
taxman at negia.net

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Sorry to post this here, but not sure where else to post it.
Had a question about an unemployment issue. Here's the
situation:

- Say an individual quits from Company A
- They get a job with Company B
- Company B fires the employee before three months time

Does the employee get unemployment? If so, does Company B
pay the unemployment or Company A?

I have heard Company A gets stuck paying for it because the
employee was not at Company B long enough for them to be
responsible, however that would seem unfair to Company A to
get stuck with paying for unemployment.

JR

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->