For example: If company A paid a claimant 75 percent of the total wages in the claimant’s base period, company A would be responsible for 75 percent of the benefit charges, etc.
A contributing employer's account is charged with the unemployment benefits paid out based on the percentage of base period wages paid by the employer that were used to establish a claim.
This is a rate assigned to all new employers of the same industrial classification.
Once an employer becomes eligible for an experience rate, a rate is calculated based on the ratio between an employer's average annual taxable payroll, unemployment claims against its account, and taxes paid in previously by the employer.
They are liable for their portion of unemployment benefit payments.