Result: The most important factor is what you have to pay to the state in order to maintain the 5.4% credit. Most states have a merit rating system under which employers with a stable workforce get a break on unemployment taxes. In effect, employers with more unemployment benefit claims generally pay more in state unemployment taxes. So there is a financial incentive for employers to keep claims to a minimum.

How can you do that? Generally, there are two defenses that an employer can make when an employee seeks unemployment benefits: (1) The employee quit voluntarily and without good cause or (2) the employee was fired for willful misconduct. These defenses are often overcome by compassion for jobless people.

Clearly, the key to keeping your unemployment costs down is to head off claims before they are filed. Here are some suggestions:

1. Hire carefully. If an employee will be required to work odd shifts, weekends and holidays, let him or her know at the outset. Even better: put the notice in a prominent place on the employment application and make sure the employee signs it. Then, if the employee leaves due to work hours, the departure will be considered voluntary and no unemployment benefits will be payable.

2. Fire carefully. When an employee is let go for misconduct, such as insubordination or work rule violations, fully explain your reasons for the dismissal. Copies of performance evaluation forms showing prior warnings should be given to the departing employee along with a final written statement showing no improvement in the deficient area.

3. Conduct an exit interview. When an employee leaves voluntarily, find out the reason. You might have two employees interview the departing employee and take notes. Ask for a reason for leaving in the form of a letter of resignation. This may help to block a later claim for unemployment benefits. It may also alert you to a condition you want to correct in order to stop more departures.

4. If a former employee files a questionable claim, you may challenge it. This could signal the launch of a wrongful discharge lawsuit. You need to have your attorney ready to fight, armed with documentation showing the claim is groundless.

By taking precautions with departing workers, employers can keep their merit rating high and their taxes to a minimum. As is usually the case, an ounce of prevention is worth a pound of cure.