This chapter deals with state law provisions for identifying, establishing, and collecting Unemployment. The commissioner must issue a determination of overpayment penalty assessing a penalty equal to 40 percent of the amount overpaid.Overpayment: When a state agency finds it has paid a worker UI benefits the worker was not entitled to. Make a payment(s) using our online system. Learn more about unemployment overpayment and bankruptcy and see how you can stop DEED taking your money.