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FAQ
  Employer
If I have a positive balance in my reserve account, can that money be refunded to me?
 
Answer:
No. The unemployment taxes paid are like automobile insurance premiums. They are used to protect your employees against them becoming unemployed through no fault of their own. Likewise, if an employer terminates his/her business with a negative balance in the reserve account, he/she is not billed for the balance.

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