SECTION 6: MISCELLANEOUS
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 UI Division?
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 department's determination is incorrect. Instructions for appeal are included in the decision.
The Montana Unemployment Insurance Division is required to notify employers that wage information and other confidential unemployment insurance information may be requested and utilized for other governmental purposes, including, but not limited to, verification of an individual’s eligibility for other government programs. We take our security responsibilities very seriously, and protect the confidentiality of both employer and claimant information.
We do not release information without careful verification of the requesting authority. Your name, address, Federal employer identification number, UI account number, wage information, and social security numbers of individuals are all considered confidential.