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Remand - A decision that an unemployment case be sent back to a lower level in the appeal process, such as
the Board of Review back to a hearing .

Separating Employer (SEP) - The claimant’s last employer prior to claim filing .

Separation Notice - The severance of the employee-employer relationship .

Weekly Benefit Calculation - The method by which a claimant’s benefits are calculated .

Waiting Week - A one-week period after the filing of an initial claim during which the claimant cannot collect
unemployment benefits .

Probationary Period - A provision granting non-charge when a claimant has not completed the probationary
period (in most cases this is 30 days) .

State Penalty - Any penalty issued to an employer for an unemployment matter .

Method in determining liability - How the state determines which employer(s) is charged for benefits .

Loss of rights - In some states an employer must adhere to strict protest deadlines . Failure to file a protest on time
will result in the loss of future protest rights .

Minimum Tax Rate - The lowest tax rate a state can issue to an employer .

Maximum Tax Rate - The highest rate a state can issue to an employer .

Taxable Wage Base - The amount of wages an employer is taxed on for each employee .

Tax Rate Released - The month in which the state mails the employer’s tax rates .

Voluntary Contribution - Additional money paid into an employer’s account balance to reduce a tax rate .
Voluntary contributions are allowed in the following states: AR, AZ, Co, GA, IN, LS, KY, LA, MA, ME, MI, MN,
MO, NC, ND, NE, NJ, NM, NY, OH, PA, SD, TX, WI, and WV .

Work Sharing - A plan, approved by the state, under which an employer avoids a layoff by reducing the hours
of a group of employees . The employees may collect partial unemployment benefits to supplement their income .

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