In a refusal of suitable work case, the burden of proof is on the employer to show:

(1) That an offer of work was made to the claimant;

(2) That the work offered was suitable;

(2) That the offer was for a job that really existed;

(3) That the offer was specific; and

(4) That the claimant refused the offer.

Elements of suitability of a job include, for example,  wages, distance from claimant's residence, length of unemployment, and risk to claimant's health, safety or morals.

The burden then shifts to the claimant to show that he or she had good cause for refusal of the suitable work.