My new employee already paid in the maximum UI contribution with her previous employer this year. Why do I have to pay for her since you already have that money?

The only real answer, and we know it's not a very good one, is because the law says that every employer is required to pay unemployment insurance contributions on each and every employee they have. Employees that work for two or more employers in a calendar year and pay more than the required contributions can apply for a refund of those excess contributions.

If you or your employees would like to know more about this refund program please contact your nearest Employment Security Tax representative.