Unemployment compensation benefits: overpayment assessments: termination: income tax withholding.

Existing law requires the Director of Employment Development to maintain a separate reserve account for each employer, and generally requires the director to credit each reserve account with all the contributions paid on the employer's behalf and to charge against the employer's reserve account unemployment compensation benefits paid to an unemployed individual during any benefit year during his or her base period. Under existing law, certain benefits paid to claimants are not charged to an employer's reserve account, except as provided, if the department rules that specified circumstances exist.