Employer Reference Guide Mississippi Department of Employment Security
Unemployment Insurance 1
Benefits 1
Notice of a Refusal of an Offer of Suitable Work .....1
Monetary Eligibility .............................................. 2
Base Period ................................................................2
Benefit Year ...............................................................2
Effective Date .............................................................3
Form UI-21A ..............................................................3
Maximum Benefit Amount ........................................ 3
Part-Total Unemployment .......................................... 3
Total Unemployment .................................................3
Weekly Benefit Amount ............................................4
Benefit Eligibility Requirements ........................... 4
Disqualifications.................................................... 4
Benefit Appeal Rights ........................................... 7
Appeal Rights-Benefit Eligibility Determinations ....7
Appealing a Determination of Chargeability ...........7
Appeal of a Quarterly Statement
of Benefit Charges .....................................................8
Interstate Claims ................................................... 8
Penalties Set Forth by the Law .. . .. . .. .. . .. .. . .. .. . .. .. . .. .. 8
Prevention and Detection of Fraud ....................... 9
New Hire Card ......................................................... 10
Benefit Accuracy Measurement (BAM) ................... 10
Other Programs . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ... .. .. .. .. . 10
Extended Benefits (EB) ........................................... 10
Disaster Unemployment Assistance (DUA) ............. 11
Trade Readjustment Allowances (TRA) ................. 11
Tax Liability 11
Employing Units .................................................. 11
Records to be maintained by Employing Units ...... 11
Employment ....... ... ... ... ...... ... ... ... ...... ... ... ... ...... ... .. 11
Services excluded from the
definition of employment..............................................11
Employer Liability ............................................... 13
Liability based on employment record ...................13
Liability by acquiring an employing unit ...............13
Duration of liability ................................................. 14
Termination of coverage ....................................... 14
Certificate of Registration ........................................ 14
Wages................................................................... 14
Employer Tax (Contribution) Rates ..................... 15
New Employer Rates ............................................... 15
Modified Rates ......................................................... 15
Other Rates .............................................................. 15
Reimbursing Employers .......................................... 16
Reporting Wages and Paying Taxes .................... 16
Due dates ................................................................. 16
Mississippi Level Payment Plan .............................. 17
Reports ..................................................................... 17
Corrections to reported wages ................................ 17
Refunds of overpayments........................................18
Taxable wage base .................................................. 18
Federal Credit for Timely State Payments ........... 18
Tax (Contribution) Appeal Rights ....................... 18
Employment Services 18
Placement Services .................................................. 19
Job Information Delivery System ............................ 19
E-Verify ................................................................... 19
Job Development .....................................................20
Job Search Skills Training ....................................... 20
Employer Services ...................................................20
Employer Tax Credits .............................................. 21
Occupational Testing ...............................................21
Foreign Labor Employer Certification ..................... 21
Services to Veterans ................................................22
Employment Counseling .........................................22
Services to Youth ..................................................... 22
Memorandum of Understanding with the State
Personnel Board ......................................................23
Immigration Reform and Control Act .....................23
Services to Migrant and Seasonal Farm Workers
(MSFWs) and Agricultural Services ........................23
Federal Bonding Program ....................................... 24
Job Corps ................................................................. 24
Trade Adjustment Assistance Program (TAA) ........24
Other services include:........................................ 25
Alternative Trade Adjustment Assistance (ATAA)
and the Reemployment Trade Adjustment Assistance
(RTAA) Programs .................................................... 25
Health Coverage Tax Credit ....................................25
Labor Market Information ....................................... 25
Workforce Investment Act (WIA) Program 26
On-The-Job Training (OJT) .....................................26
Individual Training Accounts (ITA) ........................26
Certification and Enrollment for Other Agencies ..26
Rapid Response ......................................................26
Table of Contents