He payed money in on unemployment for the last 8 years and the company is going to have to pay the other part.
Actually, he didn't. Employees do NOT pay any taxes related to unemployment. Only employers pay the state unemployment taxes (SUTA) and the federal unemployment taxes (FUTA). The maximum an employer pays for Texas SUTA is 7.35% on $9,000 of wages ... which is $662. The average SUTA rate in Texas is 1.82% which means $164. The maximum an employer pays for FUTA is .6% on $7,000 of wages ... or $42. All of these are annual limits and amounts.