Employer's Claim for Adjustment/Refund (UI-28)
An employer may file a claim for adjustment/refund not later than three years after the date upon which any contributions,interest or penalties were paid erroneously.
A separate Form UI-28, Employer's Claim for Adjustment / Refund, must be submitted for each calendar year with respect to which a claim is filed.
If you are adjusting individual worker's wages not previously corrected, you must complete Form UI-28B, Employer's Correction Report of Wages Paid to Workers, and submit it with Form UI-28.
