Employer's Guide to Unemployment Compensation - Connecticut ...

CLAIM-REOPENED The renewal of a claim if the interruption is caused
by a withdrawal from the labor force for a time.
COMPUTATION DATE June thirtieth of the year preceding the tax year for
which the tax rate was computed.
CONTRIBUTIONS The Law refers to taxes as “contributions.”
DETERMINATION A decision by the Department that a claimant is or is
not eligible to receive unemployment benefits.
DEPARTMENT The Unemployment Compensation Department,
Employment Security Division, Connecticut
Department of Labor.
EMPLOYMENT Service performed for remuneration under a contract
of hire which creates the relationship of employer
and employee. It may either be an expressed or
implied contract. Employment subject to the
provision of the Law includes the following:
1. Regular or full-time employees.
2. Part-time employees who are employed on
certain weekends.
3. Temporary employees hired for only a short
period of time, such as for some special
project.
4. Paid officers of a corporation and officers
whose personal accounts are credited.
5. Employees generally compensated, in whole
or in part, by commissions or gratuities.
EMPLOYER NUMBER Every employer subject to the law is assigned a
registration number for identification purposes.
EMPLOYER NOTICES Forms mailed to employers by the Department to
notify them of matters affecting their interest.
EMPLOYING UNIT An individual or organization that has one or more
employees in the State of Connecticut.
EXPERIENCE PERIOD The thirty-six consecutive months ending on June
30th.
EXPERIENCE YEAR The twelve consecutive months ending on June 30th.
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