Table
of Contents | Introduction | Registration | New
Employer Info
Reportable
Wages & Employment | Employer
Tax Rates
Payments & Reports | Misc.
Questions | Penalties
Electronic
Filing & Payments | Electronic
Media Reporting
Benefits Eligibility
and Charging | Important
Phone Numbers
Printable PDF Handbook | Downloadable
Forms
PREVIOUS PAGE | NEXT PAGE
SECTION 6: MISCELLANEOUS QUESTIONS
If I declare bankruptcy, do I still have to pay my Unemployment Insurance taxes?
Yes, if you declare bankruptcy, you are still required to pay Unemployment Insurance taxes. Unemployment Insurance taxes due within three years prior to the filing of the bankruptcy petition are not dischargeable under the United States Bankruptcy Code. You will still be liable for all UI taxes due.
What if I withhold or submit false information?
If you withhold information or give false information to prevent or reduce
benefit payments to anyone entitled to benefits, you may be fined up to $500,
imprisoned up to 30 days or both.
You may also be fined, imprisoned or both if you attempt to reduce any tax or payment, fail or refuse to pay your taxes, refuse to furnish required reports, or if you refuse inspection or copying of your records as required by Unemployment Insurance Law.
Additionally, if you do not file a report or if your report is incomplete or inaccurate, the Contributions Bureau may estimate wages paid based on available information. The Contributions Bureau may then collect the taxes, penalties and interest due based on this information.
Do contractors need a certificate of coverage?
If you are a prime contractor, you are responsible for insuring your subcontractors are in full compliance with all Unemployment Insurance laws during the time of the contract. If you contract with a subcontractor who is an employer, you should withhold sufficient money to assure the subcontractor complies with UI provisions. If your subcontractors are not in compliance when the contract is complete, you are responsible for all taxes, penalties and interest due for work performed while under your contract.
As a subcontractor who is an employer, you must furnish the prime contractor a certificate stating your UI account is current. You must present this certificate before receiving final payment on that job. You can get a certificate from the UI Contributions Bureau by calling (406) 444-3834.
Do I have the right to contest a decision made by the department?
Yes, you may contest a UI decision. You generally have 10 days after the determination
has been mailed to file an appeal. If you want to appeal a determination
made by the department, you need to send a written response explaining why
you believe the determination is incorrect. Instructions for appeal
are included in the decision.
Can a claimant work part-time and still receive benefits?
Partial unemployment benefits are paid to claimants who continue to work less
than forty hours a week and earn less than twice their weekly benefit amount. The
benefit amount varies according to their earnings for the week. Partial
benefits are intended to give a claimant incentive to accept less than full-time
work while they are looking for full-time employment.
Table of Contents | Introduction | Registration | New Employer Info
Reportable Wages & Employment | Employer Tax Rates
Payments & Reports | Misc. Questions | Penalties
Electronic Filing & Payments | Electronic Media Reporting
Benefits Eligibility and Charging | Important Phone Numbers
Printable PDF Handbook | Downloadable FormsPREVIOUS PAGE | NEXT PAGE
