SUTA dumping: Employers pay unemployment insurance taxes into a state trust fund, which pays for unemployment benefits. Under federal law, an employer's unemployment insurance tax rate depends on its layoff history. Companies with high turnover and heavy use of the unemployment insurance system pay higher unemployment taxes. In State Unemployment Tax Acts (SUTA) dumping, a company manipulates the system to obtain an rating lower than its layoff history merits.
Unemployment Insurance alternative base period: Low-wage workers should not be left out of Colorado's unemployment insurance system. Implementing the ABP does not increase the pool of UI claimants. It does not increase the UI benefit amount or extend the benefit period for ABP recipients. It simply means that affected workers will get benefits when they become unemployed rather than having to wait until the end of the quarter.
Opportunity Note - Concerning the creation of an alternative base period for the purpose of qualifying workers for unemployment insurance benefits, HB 06-1327, Feb. 20, 2006
Testimony - Alternative base period for calculating unemployment insurance benefits in Colorado, HB 06-1327, by Rich Jones, to the House Business Affairs & Labor Committee, Feb. 20, 2006