How does the VEC determine which benefit charges apply to reimbursable employers?

Reimbursable employers are responsible for their share of benefits paid during the base period that VEC uses to establish a claim even if they are not the last employer. 

The base period is either:
The first 4 of the last 5 completed calendar quarters before the claim was filed, or
The last 4 of the last 5 completed quarters if the first method doesn’t qualify the claimant. 
You will be billed for a percentage of the total benefits paid to the claimant during this period, based on your share of the claimant’s wages in the base period.