I run a recreation business that tends to be seasonal. Many of the campgrounds we run are at high altitudes, and are closed most of the winter because they are snowed in. We tend to open them in the spring and close them in fall, meaning we hire people in April or May and their job ends in September or October. Everyone we hire knows from the time they get their job offer that the job is just seasonal, and they will not have a job past some date.
This arrangement is fine with most of my workers, since they tend to be semi-retired already and work during the summer and take winter off.
The only state where we have a problem is California. In California, we have an incredibly large number of employees who register for and get unemployment benefits over the winter, even when they have no intention of working. Most states require that unemployment seekers be actively looking for work. I don't know if California checks less or if California employees are more adept at gaming the system, but the state unemployment system there seems to be paying for a lot of my employees' vacations. I know of several who are getting unemployment and are not even in the country - they are down in Mexico fishing all winter.
As a result, I am in the worst California unemployment category, cleverly labeled "F+". In New Mexico I pay .03%, in Florida I pay 1.3%. In California, I pay a whopping 6.2% of wages into the system. Which leads me to another thought - even if no one was cheating the system, why should I be punished with the worst rating in the state? The nature of my business is that I can only offer jobs April to September. The only alternative is not full-time work, but no job at all. The unemployment system was created for the GM guy who has worked the line for years and gets laid off when the economy goes bad. But my employees know from the moment I offer the job that they are not going to have a job in November. Unlike the guy at GM, they get exactly what was promised to them. If this was unacceptable, if they needed full time work, they should have sought out another job. Why am I punished with higher taxes because I only have seasonal work to give? Why, when I only have seasonal work, do I have to fund full-time income?
Give credit where it is due, California has done a pretty good job over the last couple of years cleaning up its workers comp. system. I would like to see them do something similar with unemployment.