So, then it isn't really a "lay-off", which implies not being replaced. It's jusr a plain old firing.
That's what unemployment insurance taxes are FOR. Keeping an employee who isn't doing the job just to MAYBE save a small amount of unemployment taxes is not, in the long run, a good business move. If you haven't had ONE chargeable claim in 14 years, it's VERY unlikely your rate will go up at all.
As a friend said, it's like paying $5K out of pocket so your car insurance doesn't go up 50; doesn't make good sense.

