SB 1166 changes the unemployment insurance program by establishing standard appeal time frames of 30 days for liability determination notices, notices of assessment and estimated notices of assessment. Under the previous law, DES and employers had to comply with various time frames of 15, 30 and 60 days, and it caused confusion.
Liability determination notices are sent to employers to notify them they’re required to report and pay taxes toward state unemployment insurance.
Notices of assessment let employers know what they owe in unemployment insurance taxes.
This law also authorizes DES to negotiate settlements on interest for unemployment insurance overpayments, similar to standard business practice in debt collection.
It establishes an equitable interest rate for individuals who are making payments by reducing the interest rate to one similar to individuals for whom DES has had to obtain a court judgment.
By Brett Bezio