Purpose 
To give employers an itemized listing of unemployment benefits charged to their experience rating account. Each claimant who is/was an employee is identified by name and Social Security number. (See Form)

Use
This statement will be mailed to you each quarter.

Use by Employer
The unemployment benefit payments listed are based upon previously supplied wage and separation data. When you receive the B-187Q, you should check each item against your records.  The charges made to your account will be used to determine your contribution rate in the coming fiscal year.

As explained on the form, you should respond within 20 days from the date of mailing by filling out the reverse side of the form, if you find that the claimant(s) listed:
a)  did not work for you, or
b)  worked for you or anyone you know of for the weeks benefits were paid as shown on this form, or
c)  failed to apply for or accept an offer of suitable work.

You should also protest if you have previously appealed the determination issued on Form BC-3E, "Notice to Employer of Potential Liability," have not received a response and the improper charge still appears. However, if you did not appeal, your appeal rights with respect to the computation of benefit entitlement and your potential liability have been exhausted.

You will be  notified of the action taken on your protest by letter or by a reduction to your benefit charges on a subsequent B-187Q. When a credit adjustment does appear on the B-187Q, it will be identified by the notation CR after the amount of the credit.