You receive a rate notice every year from the state. It tells you what your benefit reserve rate is and how it was calculated. You can use the brochure on the link I provided to do the math.
I wouldn't be as sure as he is that he would qualify for unemployment, at least for the full amount. Sounds like he's trying to scam you AND the system.
Even if your rate went up 2%, that's $140/yr increase per employee, or $1400 for the year. Again, less than his salary for one month.

