NEGATIVE ACCOUNT EMPLOYER
\nˈɛɡətˌɪv ɐkˈa͡ʊnt ɛmplˈɔ͡ɪə], \nˈɛɡətˌɪv ɐkˈaʊnt ɛmplˈɔɪə], \n_ˈɛ_ɡ_ə_t_ˌɪ_v ɐ_k_ˈaʊ_n_t ɛ_m_p_l_ˈɔɪ_ə]\
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An employer paying out more in employee unemployment benefits than contributing to its state-run unemployment insurance (UI) account. The state's periodic account review will trigger an increase in employer contribution until the account is balanced if the account is found to be negative.
By Henry Campbell Black