The Unemployment Compensation Division collects unemployment taxes from liable Mississippi employers and pays benefits to unemployed workers who qualify.
PEER conducted a review in response to a legislative request questioning the validity of certain benefit payments which political subdivision employers are required to reimburse.
This report focuses on the tax collection and benefit payment functions where the employer involved is a political subdivision reimbursing the Unemployment Trust Fund for benefits paid.
PEER determined that reimbursable political subdivisions are statutorily bound to reimburse the Trust Fund. Also, the reimbursement liability of political subdivisions is significantly affected by Department of Labor Standards for benefit payment promptness and the Supreme Court’s opinion concerning discontinuing benefit payments. PEER suggests as alternatives that reimbursable political subdivisions may wish to elect other available contribution methods, or the Legislature may wish to consider authorizing political subdivisions to contribute based upon individual employer experience.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.