— The Division of Employment Security (DES) has begun to collect unpaid unemployment insurance taxes from employers through a federal program called the Treasury Offset Program (TOP).
The Division implemented TOP originally for the recovery of unemployment insurance benefit overpayments to claimants in 2013. In January 2016, DES leveraged this process to implement the recovery of unpaid employer
taxes. States have recently been given permission by the federal government to run the TOP program for unpaid unemployment insurance taxes.
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