Erroneous Payments

If an employer finds that he paid contributions or interest in error, he may file an application for adjustment or refund. Corrections will be made without interest, by means of a Credit Memorandum issued to him by the Commission. In preparing his next contribution report, he may deduct the credit due, as shown on the Credit Memorandum, for contributions otherwise payable for the quarter. If the amount paid in error is too large to be adjusted in a reasonable time by use of a Credit Memorandum, the employer may request a cash refund.

Any claim for reimbursement must be submitted within four years from the date the erroneous payment became due.