Unemployment Insurance Handbook for Employers (UCB-201-P)
Section 1 - Benefits

PART 4 - Calculating Your Liability for a Benefit Claim

Proportional Charging

If you are the only employer who paid the claimant wages for covered employment in his/her base period, you are the only employer with potential liability for benefits paid on the claim.

However, if the claimant was paid wages for covered employment by more than one employer in his/her base period, the liability for benefit payments is prorated. Each employer is then responsible for a percentage of each payment, which is equal to the percentage of the total base period wages paid to the claimant by that employer.


Total base period wages = $10,000

Covered base period wages paid by Employer A = $5,000 (50%)
Covered base period wages paid by Employer B = $2,500 (25%)
Covered base period wages paid by Employer C = $2,500 (25%)

If the claimant receives unemployment benefits in the amount of $200, the employers' charges would be:

Employer A = $100 (50%)
Employer B = $50   (25%)
Employer C = $50   (25%)

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Notice of Liability and Charges

Review both of the above forms carefully for errors and contact the Employer Assistance Line at 414-438-7705 if you disagree with any of the information on them.


Because we pay benefits for up to 1 year (benefit year) based on wages paid up to 1-1/2 years before a claim was filed (base period wages), you may still be liable for benefits as much as 2-1/2 years after the claimant stops working for you.

(In some cases, contributing employers are relieved of charges for the second benefit year. See the second bullet point below.)

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Situations When Liable Employers are Relieved of Charges

Updated: December 18, 2018

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