he said. “Now they want to make it up when times are hard.” In many cases, the government can’t say what each employer owes or has paid in surplus, Engeman said. The system originally was set up so that employers faced a roller coaster, Engeman said. Each employer had a rate based on a three-year avera

comes on board. By law, that money can’t come out of the wages themselves and is paid out of the profits or losses that employers face, said Charles Engeman, an attorney who served on the Unemployment Insurance Advi- sory Council under the administra- tion of Goy. John deJongh Jr. Without payment on the