PAYROLL UNEMPLOYMENT INSURANCE P-196-77.5 ACCOUNTING MANUAL Page …

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PAYROLL: UNEMPLOYMENT INSURANCE
P-196-77.5
A CCOUNTING MANUAL Page 1
TL 92 6/30/04
PAYROLL: UNEMPLOYMENT INSURANCE
Contents
Page
I. Introduction 2
II. Procedures 2
A. Eligible Employees 2
B. Covered Wages 3
C. Reporting to EDD 3
1. Quarterly Wage Information Reported to EDD 3
2. Annual Reconciliation Return 4
3. Reporting Numbers 4
D. Assessment 4
E. Cost of Unemployment Insurance Claims 6
III. Responsibilities 6
A. Controllers 6
B. Data Processing Centers 7
C. Employees and Employing Departments 7
D. Unemployment Insurance Coordinator 7
IV. References 7
Exhibit A Magnetic Media - Submittal Sheet, Quarterly
Wage and Withholding Information DE 166 9
Exhibit B DE 938 Quarterly Adjustment Form 10
Exhibit C Attachment to DE 938 Form 12
Exhibit D DE 7 Annual Reconciliation Return Statement 13
Exhibit E Unemployment Insurance Termination Report
U5602 Form 15PAYROLL: UNEMPLOYMENT INSURANCE
P-196-77.5
P age 2 ACCOUNTING MANUAL
6/30/04 TL 92
PAYROLL: UNEMPLOYMENT INSURANCE
“Let us be of good cheer, however,
remembering that the misfortunes
hardest to bear are those which
never come.”
–Lowell
I. INTRODUCTION
On January 1, 1972, the University became subject to the
State Unemployment Insurance Program administered by the
Employment Development Department (EDD). A University
unemployment insurance coordinator, responsible for the
administration of unemployment insurance claims, is
designated at each campus, Laboratory, or other location.
Departmental administrative units and the payroll section of
the accounting office at each location also are involved in
the administration of the Program for the University. This
chapter sets forth the procedures to be followed in
reporting covered wages, assessing the cost of unemployment
insurance, and monitoring claims paid by EDD.
II. PROCEDURES
Unemployment insurance is designed to replace, in part,
wages lost because an employee is involuntarily unemployed.
An employee’s unemployment benefits are determined based on
the covered wages received by the employee during his or her
employment.
A. ELIGIBLE EMPLOYEES
All employees are covered by unemployment insurance
except University of California students who:
1) are registered for a minimum number of…