Identification
Identification is required when filing a claim. Examples: Drivers License, Union Badges, Credit Cards, Social Security Card, Company Badge, and Military ID.
Privacy Act Statement
The Privacy Act of 1974 requires that you be furnished this statement because you are being asked to furnish your Social Security account number for claims purposes. Your Social Security number is solicited under the authority of the Internal Revenue Code of 1954 [26 U.S.C. 85, 6011(a), 6050B, and 6109(a)]. Disclosure of your Social Security number for this purpose is mandatory, and must be entered on all state, interstate, and Federal UI claim forms.
Your Social Security number will be used to report your unemployment insurance to the Internal Revenue Service as income that is taxable. Your Social Security number will also be used as a record index for processing your claim, for statistical purposes, and to verify your eligibility for unemployment insurance and other public assistance benefits.
Information concerning your claim may be requested and utilized by other agencies to verify income and eligibility pursuant to “Income and Eligibility Verification System” of the Deficit Reduction Act of 1984, Public Law 98-369.
Unemployment Insurance Statement
In Mississippi, the EMPLOYER pays the cost of Unemployment Insurance. The worker pays no part of it. Unemployment Insurance is not Old Age Insurance, Welfare, Relief, Sick or Disability Insurance, or Vacation Pay. Unemployment Insurance is a program designed to provide income to those unemployed due to no fault of their own.
TO BE ELIGIBLE, YOU MUST:
(1) Be unemployed through no fault of your own,
(2) Be able to work,
(3) Be available for work,
(4) File a claim for benefits,
(5) After filing a claim, serve a one-week waiting period (benefits cannot be paid for this waiting period week),
(6) Have earned sufficient wage credits, and
(7) Be registered for work at the Employment Service in your area.
The amount of your unemployment insurance is determined by the amount of wages in your base period. The base period is the first four of the last five completed calendar quarters prior to the effective date of your claim.
TO QUALIFY MONETARILY; YOU
(1) Must have worked in at least two quarters of your base period,
(2) Must have earned at least $780 in the highest quarter, and
(3) Must have earned forty times your weekly benefit amount in your base period.
I. YOU MUST REPORT:
(1) All work,
(2) Any offer of work,
(3) Illness or disability,
(4) Change of address,
(5) Receipt of pension or retirement pay,
(6) All earnings during the week worked, even if you have not been paid.
NOTE: You must also file a weekly claim form in accordance with mail claim instructions, and certify weekly as to your eligibility. If you are working for an employer less than full time because of lack of work and your earnings are less than your weekly benefit amount plus $40.00, you may be eligible for benefits.
II. Report to the claims office or itinerant point when instructed. Do not bring children, as this can be disruptive to other claimants. If you are unable to report for a scheduled appointment because you have returned to full-time work, you may establish eligibility for a waiting period or benefits if you file (1) a claim form issued by the commission by mail within seven days of your scheduled reporting date, or (2) a statement in writing that you wish to claim such waiting period credits or benefits. In either case, give the beginning date of your employment and the name of your employer.
III. Make an active search for work.
IV. Notify this office in person if you change your address.
DISQUALIFICATIONS
Although you may meet all of the requirements that have been outlined, your benefits may be delayed or denied if:
(A) You left work without good cause under the Law,
(B) You are discharged for misconduct connected with your work. The definition of misconduct' as held by the Mississippi Supreme Court is shown below:
"The meaning of the term 'misconduct', as used in the unemployment compensation statute, is conduct evidencing such willful and wanton disregard of the employer's interest as is found in deliberate violations or disregard of the standards of behavior which the employer has the right to expect from his employees. Also, carelessness and negligence of such degree, or recurrence thereof, as to manifest culpability, wrongful intent or evil design, and showing an intentional or substantial disregard of the employer's interest or of the employee's duties and obligations to his employer, came within the term. Mere inefficiency, unsatisfactory conduct, failure in good performance as the result of inability or incapacity, or inadvertencies and ordinary negligence in isolated incidents, and good faith errors in judgment or discretion were not considered 'misconduct' within the meaning of the statute."
An employee shall not be found guilty of misconduct for the violation of a rule unless:
(1) The employee knew or should have known of the rule;
(2) The rule was lawful and reasonably related to the job environment and job performance; and
(3) The rule is fairly and consistently enforced.
An individual who was discharged for misconduct connected with his work is disqualified until he has been reemployed and earned eight times his weekly benefit amount in covered employment.
(a) You fail to apply for or accept suitable employment,
(b) You are unemployed because of a labor dispute,
(c) You are receiving a pension toward which a base period employer contributed, or
(d) You are receiving or seeking unemployment benefits from another State.
RIGHT TO APPEAL:
A claimant or an employer affected by a decision of the agency can appeal the denial of benefits, or the award of benefits. The adversely affected party can appeal an initial determination, or an amended determination. Your appeal must be in writing and must be filed within fourteen (14) calendar days of the mail date on the decision. Holidays and weekends will not extend the time for filing the appeal. To file an appeal, you should report to the claims center or itinerant point where proper forms and information are available. If you appeal by letter, your Social Security number should be included. IF YOU REMAIN UNEMPLOYED, you should continue to file your claim each week until you receive a decision.
FRAUDULENT CLAIM
Anyone making a false statement or withholding facts to increase or obtain benefits to which he is not entitled is guilty of a misdemeanor punishable by fine or imprisonment, or both.
If you receive benefits to which you are not entitled, you will be liable for repayment of such amount. Any overpayment of benefits, if not repaid, will be recorded and any future benefits you are entitled to receive will be used to offset this overpayment. The overpayment amount to be repaid will be the gross amount prior to deductions (e.g. income tax, child support, etc.). A disqualification of up to 52 weeks could be assessed for filing fraudulent claims. Also, the issuance of a collection warrant and garnishment of future wages may be done in order to recover overpayments.
A computerized cross match of both benefits paid and employer wage records is made each quarter to determine if work is done and earnings are reported. This includes wages earned outside the State of Mississippi.
Trade Readjustment Allowances (TRA)
Trade Readjustment Allowances (TRA) is a provision under the Trade Act of 1974, Trade Adjustment Assistance (TAA) program. This program provides for compensation and/or training to persons unemployed or underemployed due to increased activity of foreign imports. Recipients of TRA benefits may be required to participate in training. If you feel you may be eligible for benefits and services offered by the TRADE ACT OF 1974, you may obtain a petition from the nearest WIN Job Center. Services offered, and time limitation under, the Trade Act of 1974 include:
(I) TRAINING: Workers must enroll in training within 16 weeks after separation from adversely affected employment or within 8 weeks after the date of certification. To receive additional TRA benefits the worker must apply for training within 210 days after the date of certification or after the date of the worker's total or partial separation from the affected employer.
(2) RELOCATION ALLOWANCE: (a) Must be submitted within 425 days of the certification or the individual's last separation or (b) before the 182nd day after the concluding training.
(3) RELOCATION MOVE: Shall expire 182 days after the date of application for a Relocation Allowance or 182 days after the conclusion of training approved under the Trade Act.
(4) JOB SEARCH ALLOWANCE: May be approved only if submitted before the 365th day after the date of certification, or the 365th day after the worker's last total separation (whichever is later) or the 182nd day after the conclusion of training approved under the Trade Act.
(5) HEALTH COVERAGE TAX CREDIT: You must be eligible to receive TRA or ATAA benefits and be enrolled in a qualified health plan to receive an advance tax credit to help pay for monthly health plan premiums as they become due, or to receive a lump sum tax credit when filing your federal tax return.
(6) ALTERNATIVE TRADE ADJUSTMENT ASSISTANCE (ATAA): Certified workers who meet certain age and other requirements and for whom retraining may not be appropriate may be eligible for a wage subsidy to bridge the gap between their old and new employment.
TAX INFORMATION –
YOUR UNEMPLOYMENT INSURANCE BENEFITS ARE TAXABLE
The Tax Reform Act of 1986 has made Unemployment Insurance benefits fully taxable. You will be furnished a statement, Form 1099-G or the equivalent, at the end of the year of benefits paid to you. The Internal Revenue Service will be given the same information. Please keep your local claims center informed of your correct address even after your benefits are exhausted.
The law requires you to pay 90% of your tax for the year through withholding or quarterly estimated tax payments. Effective January 1, 1997, you may choose to have 10% of your unemployment payment withheld for Federal Income Tax. The tax will be deducted after other required deductions are made (earnings, overpayments, pensions, child support payments). You will be permitted to change a previously selected option by reporting to your Unemployment Insurance office.
CHILD SUPPORT OBLIGATIONS:
Mississippi Employment Security Law requires that Child Support Obligations be deducted from your unemployment benefits if so directed by the Mississippi Department of Human Services (MDHS). You will be notified by this Agency if Child Support will be deducted from your weekly benefits. If you have questions about the MDHS court order or the amount of child support owed, you should contact your local child support office.
Unemployment Insurance is an equal opportunity program.
Auxiliary aids and services are available upon request to individuals with disabilities.
