I own a restaurant and had just recently let go of a worker.  Got something in the mail that they will be getting $192 a week from my account.  My question is do I have to pay this out of pocket?  Or is there an unemployment account that each business has since we pay it with taxes to the govt?

What state does your business operate in?

wsm190

http://www.foodservice-friends.com/

Go to nameofstate.gov website and search for employer and unemployment.  Yes, you will have to pay something - the exact amount depends upon the state and how you have paid into the system in the past.

Your accountant should be able to help you .......

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