Montana UI Employer’s Handbook Table of Contents Introduction Section 7: Penalties What is Unemployment Insurance? 1 Penalty and Interest for Late Remittance 19 Terms 1 Other Penalties 19 Section 1: Registration Section 8: On-Line & Electronic Services Who pays Unemployment Insurance taxes 2 UI4Employers 20 How to determine which employers are covered 2 Electronic Filing & Payments 20 Internet Reporting & Payment: WOW 21 Electronic Media Reporting 22 Section 2: New Employer Information "At a Glance" Section 9: Benefits Eligibility and Charging Taxable wage base 3 Reason for Separation 23 Rates for new employers 3 Discharges 23 Administrative Fund Tax 3 Re-Qualifying Wages 24 What records do I have to keep? 3 Fact Finding 24 What Employers Can Do To Help Insure a Fair Determination 24 Section 3: Reportable Wages and Employment Job/Union Attached Status 24 Wages or Not? 4 Job Offers/Refusals 25 Montana UI Wage & Employment Tax Chart 4-7 Notice of Potential Benefit Charges 25 Independent Contractors 8 Charges are Relieved for Experience Rated Employers 25 Officer Salaries 8 Charging Determinations Differ from Non-Monetary Determinations 25-26 Multi-State Employees 9-10 How Non-Monetary Decisions Affect Charges 26 Statement of Benefits Paid 26 Section 4: Employer UI Tax Rates Employer address for benefit notices 26 Experience Rated Employer 11 Claims Investigations 26 Unemployment Insurance Tax Schedule & Rates 12 Reporting Potential Fraud 26 Experience Rating Transfers 13-14 Claims Investigation Audit 27 Reimbursable Employer 15 Information that is Needed if Selected for a Claims Investigation Audit 27 Governmental Employer 15 Overpayments 27 Privacy 28 Section 5: Payments and Reports Benefit Accuracy Measurement/Quality Control 28 When are Quarterly Reports due? 16 Other Quality Reviews 28 Where do I get a Quarterly Report? 16 How may I adjust a report? 16 Section 10: Important Phone Numbers UI-5 Quarterly Wage Report 17 Important Phone Numbers 29 UI Field Representatives 29 Section 6: Miscellaneous Questions Other Agency Phone Numbers 30 Bankruptcy and Unemployment Insurance 18 Montana Job Service 31 Contractor's certificate of coverage 18 Appealing a department's decision 18 PREVIOUS PAGE | NEXT PAGE
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Electronic Filing & Payments