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.