• If your account reserve is positive, unemployment insurance benefits paid to your employees under an approved WorkSharing plan are charged the same way as regular unemployment benefits.
  • If your account reserve is negative, you will be charged dollar-for-dollar for benefits paid to your employees. The charges will include any dependency allowance paid.
  • If your organization reimburses DUA for unemployment insurance benefits paid in lieu of contributions you will be charged dollar-for-dollar for WorkSharing benefits paid to your employees.
  • If any WorkSharing benefits are improperly paid as a result of misleading or misrepresented information submitted by your company, your business or organization is liable for the repayment of those benefits.