(1) The department immediately credits an experience-rated employer's account if a benefit overpayment occurs. The employer is informed of the credit on the statement of benefits charged to the account.

(2) The employer's account is credited for the amount the account was previously charged for benefits. For example, if the employer was charged for 50 percent of the benefits, the employer would be credited for 50 percent of the overpayment.

(3) Charges to the accounts of governmental entities and employers electing to reimburse the fund will be credited for benefit overpayments in the same manner as experience-rated employers.