. . in California. Payment is calculated on payroll and goes into an account which will be drawn down to pay claims. What you pay is based on your employment history. If someone files a claim which is accepted, and draws on your account, your contribution rate is increased the following year so it will eventually be replenished.

If an employee files a claim, you are notified and can protest that claim. The state generally favors the employer in marginal cases. I've had two employees file claims, but neither was accepted.