Reimbursable Payment Election

A 501(c)(3) organization may elect to be a reimbursable employer and reimburse  IDWD an amount equal to the benefits paid to former employees. This is based on the percentage of base period wages used to establish the claim.  For example, during the base period of a claim, the claimant earned $3,000.00 for a contributing employer and  $3,000.00 for a reimbursable employer. The contributing employer will be charged for 50% of the benefits paid and the reimbursable employer is liable for 50% of the benefits paid.

A reimbursable employer is liable to reimburse the IDWD monthly for the proportionate amount of benefits paid to former employees.

When extended benefits are paid in time of high unemployment to former employees, a  nonprofit organization is liable for one-half of all extended benefits paid that are attributable to service in that organization.