CALIFORNIA – DISASTER UNEMPLOYMENT ASSISTANCE AVAILABLE, WAITING WEEK WAIVED, EMPLOYER FILING/PAYMENT WAIVERS IN RESPONSE TO ONGOING FIRES
Disaster Unemployment Assistance (DUA) is available to individuals who were affected by ongoing fires in California. Benefits may be available to individuals who live or work in Los Angeles County.
Individuals should complete the first step of the DUA process by filing a regular UI claim through myEDD. EDD representatives are also available to help in person at Local Assistance Centers, known as Disaster Recovery Centers during the emergency.
When applying for benefits, impacted workers should indicate they are unemployed as a direct result of a recent disaster in California, then choose Fire as the disaster.
The application deadline for impacted individuals is March 10, 2025, unless the individual has good cause to submit a late application.
Additionally, Governor Gavin Newsom proclaimed a state of emergency in Los Angeles County and issued an executive order waiving the waiting week for affected workers who qualify for regular benefits and allowing employers to request an up to 60-day extension to file payroll reports or deposit payroll taxes.
COLORADO – FURTHER DELAYS FOR SOME 2025 TAX RATE NOTICES
The Colorado Department of Labor’s Division of Unemployment Insurance notified employers of further anticipated delays to some tax rate notes. The Division continues working to complete rate calculations and now expects to have 2025 rate notices available by the end of January.
Because rate notices have been delayed, the protest period will be appropriately adjusted for those impacted. The protest period is 20 calendar days after the mailing date listed on your rate notice.
Employers do not need to take any action, and the state will notify you through your My UI Employer+ account as well as mailing the document to the address of record. As soon as Thomas & Company receives and verifies your 2025 notices, they will be sent to you as well.
KENTUCKY – 2025 TAX RATES ANNOUNCED, TAXABLE WAGE BASE INCREASED
2025 tax rates for Kentucky employers were announced, remaining at the lowest Schedule, A, for the year. Rates for positive ratio groups will range from 0.30% to 2.40%, zero ratio employers will be assigned a 4.86% tax rate, and rates for negative ratio groups will range from 6.50% to 9.00%. The new employer rate will be 2.70% for non-construction employers and 9.00% for construction employers.
The taxable wage base in Kentucky will increase to $11,700, up 2.6% from $11,400.
SOUTH CAROLINA – DUA BENEFIT DEADLINE EXTENSION
The filing deadline for those impacted by Hurricane Helene in South Carolina counties has been extended to January 28, 2025.
Disaster Unemployment Assistance benefits are available for residents in the following counties: Abbeville, Aiken, Allendale, Anderson, Bamberg, Barnwell, Cherokee, Chester, Edgefield, Greenville, Greenwood, Hampton, Jasper, Kershaw, Laurens, Lexington, McCormick, Newberry, Oconee, Orangeburg, Pickens, Richland, Saluda, Spartanburg, Union, and York Counties, and the Catawba Indian Nation.
Individuals can apply for benefits via the MyBenefits Portal. You can also visit dew.sc.gov and click the MyBenefits Login in the first circle of the homepage to apply through the unemployment insurance benefits system. For additional assistance, please call 866-831-1724.
TAX FORM 1099-G – UNANTICIPATED FORMS MAY BE A SIGN OF UNEMPLOYMENT FRAUD
Ahead of tax season, states recently issued Form 1099-G to individuals who received unemployment benefits during 2024. At this time of year, receipt of unexpected 1099-Gs often uncover unemployment fraud cases that were not previously detected.
As an employer, please report the possible identity theft issue to Thomas & Company so we can notify the state, mark the case as potential fraud, and monitor your account for erroneous charges.
Individuals who received a 1099-G and did not file a claim should take the following steps:
- Report the fraud to the State Workforce Agency and their HR department. It is more efficient and streamlined to file a fraud report online whenever possible. A complete listing of the contact information by state can be found here (UI Claimant Fraud Contacts)
- Employees should report the identity theft to the FTC at identitytheft.gov/#/unemploymentinsurance
- Employees should also report the identity theft to the IRS to help avoid paying taxes on the 1099-G income. This can be done via phone at 1-800-908-4490 or by filing an IRS Form 14039 – Identity Theft Affidavit (https://irs.gov/pub/irs-pdf/f14039.pdf)
- Contact their bank, credit card companies and all three credit reporting agencies (Experian, TransUnion, and Equifax) to place a freeze on their credit reports to further protect their identity during the investigation.
For more information about Unemployment Fraud and to find answers to commonly asked questions, please refer to our UI Fraud Support Resources at U.I. Fraud
