Departmental Bulletin Paper 使用者の雇用保障責任と失業保険 : アメリカ失業保険制度における経験料率制の法的検討
Individual Employer’s Liability for Employment Security and Unemployment Insurance : The Legal Analysis of Experience Rating System in the State UI Laws

地神, 亮佑

(第407号)  , pp.90 - 107 , 2016-03 , 滋賀大学経済学会
In the United States, the state unemploymentinsurance (UI) taxes are levied only on employers.Individual employers’ UI tax rates arevaried on the basis of their “experience” withthe risk of unemployment. This system is socalled “experience rating”. Each employer’s “experience”is mainly based on the total amountof benefits “charged” to him. The chargeablebenefits are benefits paid for the employer’s formeremployees who are unemployed with nofault of their own.The purpose of experience rating is as follows-(i) to encourage employers to stabilizeemployment; (ii) to allocate the costs of unemploymentequitably. States with UI laws whichcontain experience rating system assume thatbecause employers can partly control their employees’unemployment, they are responsiblefor employment security and liable for costs ofunemployment benefits paid for unemployedworkers.It has been argued that experience rating systemhas some problems. First of all, it is saidthat individual employers cannot control unemployment.And it is not clear whether it isappropriate way to measure each employer’s“experience” on the basis of paid benefits to hisformer employees.

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