Regulation .10 Contribution Overpayments.

An employer may request from the Division reimbursement of overpayment of contributions no later than 1 year from the due date of the alleged overpayment.

An employer who receives a reimbursement under §A of this regulation shall return employee contributions to the employees from whom they were withheld within 90 days of receipt of the reimbursement.

If a former employee owed reimbursed contributions from their employer cannot be located via reasonable effort, including making use of all contact information the employer has on file, within 90 days as required under §B of this regulation, the employee’s contributions shall be remitted to the State for safekeeping.