City of Burlington v. Department of Employment & Training

The City of Burlington and the Burlington Electric Department (referred to collectively herein as appellant) appeal from two decisions of the Vermont Employment Security Board (Board) that the Unemployment Compensation Division had properly charged the accounts of the appellant for benefits paid to two claimants. We reverse and remand.

Appellant is a “reimbursable employer” under 21 V.S.A. § 1321(e) of the Unemployment Compensation Law (21 V.S.A. ch. 17). As such, it is not required to make contributions to the unemployment compensation fund, but must reimburse the fund for “benefits paid,…