The U.S. Department of Labor has released updated resources for employers, workers and states as businesses begin to reopen across the nation during the coronavirus (COVID-19) public health emergency.

The DOL emphasized that it will take the cooperation of employers, employees and state agencies to prevent unemployment fraud. Claimants should be educated on state requirements that failure to accept suitable work offers may lead to denial of unemployment benefits.

“The integrity of the unemployment insurance system, including the new unemployment insurance programs under the CARES Act, is critical to ensuring temporary benefits are provided only to eligible claimants,” said Assistant Secretary for Employment and Training John Pallasch. “The Department of Labor will continue to help states quickly pay benefits to eligible claimants and ensure employers have access to the workforce they need to reopen, while protecting taxpayer dollars from fraud.”

In addition, employers should be aware that they’re obligated to report refusals of suitable work to state unemployment agencies.

To help with that requirement, many state agencies have dedicated online forms for the reporting of a claimant’s work refusal. Other states don’t provide a form but ask employers to call or email refusal information.

Here’s a list of where to locate reporting information for your state.

Alabama. Use this form to report refusals: https://labor.alabama.gov/nh/NewHireEfile/LogIn.aspx

Alaska. For information about unemployment fraud, along with a Microsoft Word form to use to report suspected fraud (the form is mailed in), visit this site: https://labor.alaska.gov/unemployment/fraud.htm

Arizona. Refusal of suitable work may be reported on this form: https://fraudreferralexternal.azdes.gov/

Arkansas. Refusal of suitable work may be reported online through this portal: https://www.workforce.arkansas.gov/Tax21/Home.aspx

California. Refusals may be reported through the fraud reporting system run by the Employment Development Department that can be accessed here: https://askedd.edd.ca.gov/Fraud.aspx

Colorado. For information about unemployment fraud and how to report it: https://www.colorado.gov/pacific/cdle/fraud-prevention-employers

To report a refusal to work, use this form: https://docs.google.com/forms/d/e/1FAIpQLSfDqhB-bSE670mSBOv_vQQQMrN3r3jrgQQ8ME9bbvoZzhYv1g/viewform

Connecticut. For information on employees refusing to return to work, as well as other COVID-19 related issues, refer to these FAQs for employers: https://www.ctdol.state.ct.us/uiemployers.pdf

Delaware. To report a refusal to accept suitable work, use this form: https://ui.delawareworks.com/forms/work-refusal/

District of Columbia. For information about unemployment fraud, visit this site: https://does.dc.gov/page/what-unemployment-insurance-fraud

Florida. To access a general fraud form:  https://floridajobs.org/Reemployment-Assistance-Service-Center/reemployment-assistance/claimants/fraud-and-overpayments/report-reemployment-assistance-fraud-online

Georgia. To report a refusal of suitable work: https://www.dol.state.ga.us/public/uiben/fraud/reportType

Hawaii. Fraud can be reported by calling (808) 586-8947. For information about unemployment fraud: https://labor.hawaii.gov/ui/information-on-ui-fraud/

Idaho. Information for employers about unemployment insurance and COVID-19 is available here: https://idahoatwork.com/2020/03/18/employer-faqs-about-unemployment-insurance-and-covid-19/

Employees who refuse to accept suitable work can be reported by sending details to: fraud@labor.idaho.gov

Illinois. To report a refusal of suitable work: https://www2.illinois.gov/ides/IDES%20Forms%20and%20Publications/Refusal-of-Work-Reporting-Form.pdf

Indiana. You can access a form to report a refusal to work here: https://www.in.gov/dwd/2369.htm

Iowa. A “Job Offer Decline Form” can be found here: https://www.iowaworkforcedevelopment.gov/job-offer-decline-form-employers

Kansas. An employer can report a refusal to accept suitable work with this form: https://www.dol.ks.gov/docs/default-source/employer-documents/k-ben-3118-(12-18).pdf?sfvrsn=b12d8f1f_0

Kentucky. On its website, Kentucky notes thatIf an employer provides reasonable accommodations for employees at their workplace or offers an option to telecommute, the employee must work if it is offered by the employer. ” More information can be found here: https://kcc.ky.gov/career/If-you-are-an-Employer/Pages/default.aspx

Louisiana. A form, which must be mailed, can be accessed here: http://www.laworks.net/Downloads/UI/FraudReportingForm.pdf

Maine. You can access a form to report an attempted recall or job refusal here: https://www.maine.gov/unemployment/docs/2019/B-12.pdf

Maryland. General information about unemployment fraud is available here: http://www.dllr.state.md.us/employment/uistopfraud.shtml

Massachusetts. There is an “Unemployment Benefits and Returning to Work: Guide for Employers” that can be read here: https://www.mass.gov/info-details/unemployment-insurance-benefits-and-returning-to-work-guide-for-employers

Michigan. A fact sheet providing information about unemployment benefits and refusing to work can be found here: https://www.michigan.gov/documents/uia/144_-_Refusal_of_Work_3-1-12_379858_7.pdf

Minnesota. Employers can “raise an issue” if they believe an employee shouldn’t be eligible for benefits. Read about it here: https://www.uimn.org/employers/help-and-support/employer-user-guide/raise-issue.jsp

Mississippi. You can report a separation/ refusal of work here: https://mdes.ms.gov/employers/online-transactions/report-separation-refusal-of-work/

Missouri. Refusals to work can be reported on Missouri’s Online Unemployment System here: https://uinteract.labor.mo.gov/benefits/linkaction.do?TBwnaDjze4tFKbgfmqLEJQequalequal=IbFsxj561ZfD3aWuH1Q57plusn9wXGLOIbygEwA5%2FJT4dwequal&gF4QVFlMk6Zk9pMoCN2vNwequalequal=y9gbPYLgyqDX%2FW40I2lUcWp6V6G1o25cetTmFVIzYtQequal&HAtTlSDC7OegI8pkCRUArgequalequ

Montana. Refusals can be reported using the “UI eServices for Employers” site here: https://uieservices.mt.gov/_/

Nebraska. Information about reporting work refusals can be found here: https://www.dol.nebraska.gov/PressRelease/Details/153

Nevada. A form to report fraud can be filed online: https://detr.nv.gov/Page/DETR_Unemployment_Insurance_Fraud_Reporting_Form

New Hampshire. To reporting potential unemployment insurance fraud, file this form online: https://business.nh.gov/NCharge/NHES/default.asp?form_name=InsuranceFraud

New Jersey. Refusals may be reported by printing out and mailing this form: https://www.nj.gov/labor/forms_pdfs/ui/BC6.pdf?_ga=2.151481721.178074846.1589998433-1675744500.1589998433

New Mexico. A refusal to accept suitable work can be reported on this form, which must be emailed:  https://www.dws.state.nm.us/portals/0/DM/UI/Refusal_of_Work_Form_05_2020.pdf

New York. The NY Department of Labor has an “Unemployment Insurance Employer Guide” with information about refusals to work. Read it here: https://www.labor.ny.gov/formsdocs/ui/P820.pdf

North Carolina. The NC Department of Commerce provides this question and answer: “What if I have an employee who has refused to return or quit when I called them back to work? Employers may report to DES that employees have not returned to work when work is available. Sign into your online account at des.nc.gov and click on the form on your ‘Employer Homepage’ to submit information about an employee’s refusal to return to work.”

North Dakota. You can submit a general fraud form online here: https://www.jobsnd.com/unemployment-business-tax/report-unemployment-fraud

Ohio. There’s currently no work refusal form available. If you need to report eligibility issues, email: UIReturntoWork@jfs.ohio.gov

Oklahoma. In a message (https://www.ok.gov/oesc/Businesses/Lets_Get_Back_to_Work_Oklahoma.html) employers are advised to report a work refusals via email to returntowork@oesc.state.ok.us

Oregon. For information about reporting unemployment fraud, click here: https://www.oregon.gov/employ/Unemployment/Pages/Fraud.aspx

Pennsylvania. Refusal of suitable work can be reported on this form: https://www.uc.pa.gov/Documents/UC_Forms/UC-1921%20Interactive.pdf

Rhode Island. An “Employer Protest of Benefit Charge” can be reported here: https://dltweb.dlt.ri.gov/uiemployerprotest2013/index.aspx

South Carolina. An employer “Refusal of Job Offer Guide” is available here:  https://dew.sc.gov/docs/default-source/default-document-library/ess-refusal-of-work-job-offer-(002).pdf?sfvrsn=a0d6b4d2_0

Or employers can mail a form: https://dew.sc.gov/employers/ui-benefits/hiring-new-workers/offers-of-work

South Dakota. A refusal form, which must be emailed or mailed, can be accessed here:  https://dlr.sd.gov/ra/forms/form400_employer_recallandrefusal.pdf

Tennessee. You can submit aRefusal of Recall to Work” online here: https://lwdsupport.tn.gov/hc/en-us/requests/new?ticket_form_id=360003403833

Texas. The Texas Workforce Commission has an employee work refusal form you can submit online: https://apps.twc.state.tx.us/EBS_REF/ewrd/employeeWorkRefusalDoc

Utah. The Workforce Serves Department has FAQs for employers, along with instructions on how to report refusals to work. It can be accessed here:  https://jobs.utah.gov/covid19/uireturningemployerfaq.pdf

Vermont. Report a refusal of suitable work here: https://labor.vermont.gov/form/refusal-work-fraud-report

Virginia. Refusal of suitable work can be reported on this form: https://employer.vec.virginia.gov/eForms/ff01

Washington. You can report refusals to work on your eServices account, or you can send the information to the claims center. Access your account here: https://secure.esd.wa.gov/home/

West Virginia. To report a refusal of suitable work: https://workforcewv.org/images/files/employers/WorkforceWV-WorkRefusal.pdf

Wisconsin. There’s a section in the “Handbook for Employers” about refused work (https://dwd.wisconsin.gov/ui201/b7201.htm#refused_work). To access a general fraud form: https://my.unemployment.wisconsin.gov/Apps/Feedback/ReportFraud

Wyoming. A general fraud form can be accessed here: http://doe.state.wy.us/uifraudreporting/