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SIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS JULY 2000

Prepared for Ready Reference, Consult the State Law and State Workforce Agency for Authoritive Information 1/

BENEFITS COVERAGE TAXES
WBA for total unemployment 4/ Duration in 52 week period Benefit weeks for total unemployment7/
Qualifying wage or employment (number x WBA or as indicated) Waiting week 2/ Computation of WBA (fraction of HQW or as indicated) 3/ Min. Max. Earnings disregarded 5/ Proportion of base period wages 6/ Min. Max. Size of firm 15/ 2000 Taxable wage base
AL 1- ½ x hqw 0 1/24 of avg of 2 highest qtrs $45 $190 $15 1/3 15+ 26 20 wks $8,000
AK $1,000; wages in 2 qtrs 1 4.4-0.9% of annual wages, +$24 per dep up to $72 $44-$68 $248-$320 1/4 wages over $50 Weighted schedule of bpw in relation to hqw 16 7/ 26 7/ Any time $24,800
AZ 1- ½ x hqw; $1,000 in HQ 1 1/25 $40 $205 $30 1/3 12+ 26 20 wks $7,000
AR 27 x wba; wages in 2 qtrs 1 1/26 up to 66-2/3% of State aww $57 $321 2/5 1/3 9 26 10 days $9,000
CA $1,300 in HQ or $900 in HQ w/ BP wages = to 1-1/4 x HQ 1 2/ 1/23 - 1/33 12/ $40 $230 Greater of $25 or 25% of wages 1/2 14+ 7/ 26 7/ Over $100 in any qtr $7,000
CO 40 or $2500 in BP, whichever is greater 1 60% of 1/26 of clmt's 2 highest qtrs up to 50% of 1/52 of bpw $25 $337 1/4 wba 1/3 13+ 26 20 wks $10,000
CT 40 0 1/26 of avg of 2 highest qtrs up to 60% of State aww +$15 per dep 5deps, no more than wbr $15-$30 $382-$457 1/3 wages Uniform 26 7/ 26 7/ 20 wks $15,000
DE 36 0 12/ $20 $315 18/ Greater of $10 or 30% of wba 1/2 24 26 20 wks $8,500
DC 1- ½ x hqw; not less than $1,950; $1,300 in 1 qtr 1 1/26, up to 50% of State aww $50 $309 4/ 1/5 wages 1/2 20 7/ 26 7/ Any time $9,000
FL 1- ½ x hqw; $3,400 in BP 1 1/26 $32 $275 22/ 8 x Fed hrly min wage 25% 26 26 20 wks $7,000
GA 150% of hqw; wages in 2 qtrs 10/ 0 2/ 1/48 of 2 highest qtrs 12/ $39 $264 $30 1/4 9+ 26 20 wks $8,500
HI 26; wages in 2 qtrs 1 1/21 up to 70% of State aww $5 $371 $50 Uniform 26 7/ 26 7/ Any time $27,500
ID 1- 1/4 x hqw; not less than the min qualifying wages in 1 qtr; wagesin 2 qtrs 1 1/26 up to 60% of State aww $51 $273 1/2 wba Weighted schedule of bpw in relation to hqw 10 26 20 wks or $1,500 in any qtr $24,500
IL $1,600; $440 outside HQ 1 49.5% of clmt aww in 2 highest qtrs up to 49.5% of State aww 12/ $51 $284-$376 1/2 wba Uniform 26 26 20 wks $9,000
IN 1-1/4 x hqw; not less than $2,750; $1,650 in last 2 qtrs 1 5% of 1st $2,000 in HQ, 4% of remaining HQ wages $50 $252 Greater of $3 or 20% of wba from other than BP employer 28% 8+ 26 20 wks $7,000
IA 1-1/4 x hqw; 3.5% of the Statewide aaw in HQ; 1.75% of aaw in a 2ndqtr 0 3/12/ $39-$47 $263-$323 1/4 wba 1/3 7+ 26 20 wks $17,300
KS 30; wages in 2 qtrs 1 4.25% of hqw up to 60% of State aww $76 $306 25% of wba 1/3 10 26 20 wks $8,000
KY 1- ½ x hqw; 8 x wba in last 2 qtrs; $750 in 1 qtr; $750 in otherqtrs 0 1.235% of BP wages up to 62% of State aww $39 $316 1/5 wages 1/3 15 26 20 wks $8,000
LA $1,200; 1 - ½ x hqw 1 1/25 of 4 qtrs 13/ $10 $258 Lesser of ½ wba or $50 27% 26 26 20 wks $7,000 20/
ME 2 x annual aww in each of 2 qtrs and 6 x annual aww in BP 1 1/22 up to 52% of State aww +$10 per dep up to ½ wba $46- $69 $265- $397 $25 1/3 14+ 26 20 wks or $1,500 in any qtr. $12,000
MD 1- ½ x hqw; $576.01 in 1 qtr; wages in 2 qtrs 0 1/24 + $8 per dep up to $40 $25-$33 $250 4/ $70 Uniform 26 26 Any time $8,500
MA 30; not less than $2,000 1 1/21 - 1/26 up to 57.5% of State aww, + $25 per dep up to ½wba $27-$40 $431- $646 1/3 wba 36% 10 

+/- 30

30 <13 wks/td> $10,800
MI 20 wks employment at 30 x State min hourly wage 10/ 0 67% of clmt's after tax earnings (ATE) up to a max of $300 $87 $300 5/ 3/4 wks employment 15 26 20 wks or $1,000 in CY $9,500
MN 1- 1/4 x hqw; at least $1,000 in HQ 1 12/ $38 $331-$410 Greater of $50 or 25% of wages 1/3 10+ 26 20 wks $19,000
MS 40; $780 in 1 qtr; wages in 2 qtrs 1 1/26 $30 $190 $40 1/3 13+ 26 20 wks $7,000
MO 1- ½ x hqw; $1,000 in 1 qtr; wages in 2 qtrs 10/ 1 9/ 4.0% $40 $235 $20 1/3 11+ 26 20 wks $7,500
MT 1- ½ x hqw; 7% of aaw in BP or 50% of aaw 1 1% of BP wages or 1.9% of wages in 2 HQ's up to 60% of State aww $63 $254 ½ wages in excess of 1/4 wba Weighted schedule of bpw in relation to hqw 8 26 $1,000 in current or preceding year $17,700
NE $1,600; $800 in each of 2 qtrs 1 1/20 - 1/24 $36 $206 ½ wba 5/ 1/3 20 26 20 wks $7,000
NV 1- ½ x hqw 19/ 0 1/25, up to 50% of State aww $16 $282 1/4 wages 1/3 12+ 26 $225 in any qtr $19,600
NH $2,800; $1,400 in each of 2 qtrs 0 1.0 - 1.1% of annual wages $32 $301 30% of wba Uniform 26 26 20 wks $8,000
NJ 20 wks employment at 20% of aww; or 12 x aww 21/ 1 9/ 60% of clmt's aww + da up to 56-2/3% of State aww $0 $429 4/ Greater of $5 or 1/5 wba 3/4 wks employ-ment 15 7/ 26 7/ $1,000 in any year $20,200
NM $1,218 in hqw and wages in at least one other qtr. 1 1/26; not less than 10% nor more than 50% of State aww $48 $254 1/5 wba 3/5 19 26 20 wks or $450 in any qtr. $14,800
NY 1 ½ x hqw; least $1600in hq; wages in 2 qtrs. 1 11/ 1/26 unless less than $3575 than 1/25 $40 $365 11/ Uniform 26 26 $300 in any qtr. $8,500
NC 6 x State aww 1 1/26 of HQ up to 66-2/3% of State aww $30 $356 10% aww in HQ Wgt.sched. of bpw in relation to hqw 13-26 26 20 wks $13,900
ND 1 - ½ x hqw 1 1/65 of the 2 highest qtrs; and ½ total wgs in the 3rdqtr, up to 62% of the State aww 13/ $43 $283 60% of wba Weighted schedule of bpw in relation to hqw 12 26 20 wks $16,100
OH 20 wks employment w/ wages in each wk of 27.5% of State aww 1 ½ clmt's aww + da of $1-$83 based on clmt's aww and number ofdep 3/16/ $77 $279-$375 1/5 wba 20 x wba; wba for ea. qualifying wk. excess of 20 20 26 20 wks $9,000
OK $1,500; 1 - ½ x hqw; $9,800 1 1/23 18/ $16 $283 18/ $100 Weighted schedule of bpw in relation to hqw 1+ 14/ 26 14/ 20 wks or $1,500 in a qtr. $9,800
OR 1- ½ x hqw; not less than $1,000 in BP or 500 hrs of employmentin the BP 1 1.25% of bpw up to 64% of State aww $84 $360 1/3 wba 1/3 4+ 7/ 26 7/ 18 wks or $225 in any qtr $23,000
PA 37 + - 40; $800 in HQ; $1,320 in BP; at least 20% of bpw outside HQ 1 1/23 - 1/25 up to 66-2/3% of State aww + $5 for 1 dep; $3 for 2nd $35-$40 $408- $416 18/ Greater of $6 or 40% wba At least 16 credit wks for min, 18 for max 16 26 Any time $8,000
PR 40 x wba not less than $280; $75 in 1 qtr; wages in 2 qtrs 1 1/11 - 1/26; up to 50% of State aww $7 $133 wba Uniform 26 7/ 26 7/ Any time $7,000
RI 19/ 1 4.62% of hqw up to 67% of State aww + greater of $10 or 5% of the benefitrate per dep up to 5 deps $52-$102 $397-$496 1/5 wba 36% 15+ 26 Any time $12,000
SC 1- ½ x hqw; not less than $900; $540 in 1 qtr 1 1/26 up to 66-2/3% of State aww $20 $248 1/4 wba 1/3 15 26 20 wks $7,000
SD $728 in HQ; 20 x wba outside HQ 1 1/26 up to 50% of State aww $28 $214 1/4 wages over $25 1/3 15+ 26 20 wks $7,000
TN 40; $780.01 in highest 2 qtrs 19/ 1 1/26 of avg 2 highest qtrs $30 $255 > of $50 or 25% of wba 1/4 12+ 26 20 wks $7,000
Tx 37 x wba 1 9/ 1/25 16/ $48 $294 Greater of $5 or 1/4 wba 27% 9+ 26 20 wks $9,000
UT 1- ½ x hqw 10/ 1 1/26 up to 60% of State insured avg FY weekly wage $20 $309 3/10 wba 27% 10 26 $140 in CQ in current or preceding CY $20,200
VT $1,571 in a qtr; BP wages of 40% of total HQ wages 0 12/ 12/ $298 Greater of 30% of wba or $40 Uniform 26 26 20 wks $8,000
VA 50; wages in 2 qtrs 1 1/50 of the 2 highest qtrs $50 $230 $25 1/4 12 26 20 wks $8,000
VI 1- ½ x hqw; $858 in HQ or $858 in HQ and 39 x wba in BP 1 1/26 up to 50% of State aww $32 $233** Wages in excess of $15 1/3 13+ 26 Any time $14,600
WA 680 hours 1 1/25 of avg 2 highest qtrs wages up to 70% of State aww $94 $441 1/4 wages over $5 1/3 16 +/- 30 30 Any time $26,500
WV $2,200 and wages in 2 qtrs 1 1.0% of annual wages up to 66-2/3% of State aww $24 $318 $60 Uniform 26 26 20 wks $8,000
WI 30 x wba; 4 x wba outside HQ 0 4% of hqw up to max wba $44 $297 $30 plus 33% of wages in excess of $30 40% 12 26 20 wks $10,500
WY 1.4 x hqw; 8% of State aaw in BP 1 4% of hqw up to 55% of State aww 18/ $19 $261 Wages in excess of 50% of wba 3/10 12- 26 26 $500 in current or preceding CY $13,600



* In a few instances data shown is effective a few days after date shown.
** not available at press time

1ABBREVIATIONS: weekly benefit amount, wba; base period, BP; base-period wages, bpw; fiscal year, FY; high quarter,HQ; high-quarter wages, hqw;average annual wage, aaw; average weekly wage, aww; benefityear, BY; calendar quarter, CQ; calendar year, CY;dependent, dep; dependents allowances, da; minimum, min;maximum, max; quarter, qtr; week, wk

2Unless otherwise noted, waiting periodsame for total or partial unemployment. In Ga. by interpretation. In Calif. it may be suspended by the Governor if compliance wouldhinder or delay the effects of any state of war emergency or state of emergency.

3When States use weighted high-quarter, annual-wage, or average weekly-wage formula, approximate fractions or percentages figured at midpoint of lowest and highest normal wage brackets. When daprovided, fraction applies to basic wba. In States noted variable amountsabove max. basic benefits limited to claimants with specified number of dep. and earnings in excess of amounts applicable to max. basic wba.. InIowa,and Ohio claimants may be eligible for augmented amount at all benefit levels but benefit amounts above basic max. available only to claimantsin dependency classes whose hqw or aww are higher than that required formax. basic benefit. In Mass. for claimant with aww in excess of $66 wba computed at 1/26 of 2 highest quarters of earnings or 1/13 of highest quarter if claimant has no more than 2 quarters work.

4When 2 amounts given, higher includes da.. Higher for min. wba includes max. allowance for one dep.. In D.C.,Md., and N.J., same max. with or without dep.

5In computing wba for partial unemployment,in States noted full wba paid if earnings are less than 1/2 wba; 1/2 wba if earnings are 1/2 wba but less than wba. In Mich. for each $1earned the wba will be reduced by 50 cents; there is also a limitation on total weekly benefits and earnings at 1-1/2 times the benefit amount with an equal reduction of benefits foreach $1 earned; if the reduction in the wba results in a zero benefit rate,the weeks of benefit payments will be reduced by 1 week.

6States noted have weighted schedule with percent of benefits based on bottom of lowest and highest wage brackets.

7Benefits extended under State program when unemployment in State reaches specified levels; Alaska, Calif., N.J.(until March 1, 1997), by 50%; Conn. by 13 weeks; D.C. by 10 weeks; Oreg. by 25%. In Hawaii benefits extended by 13 weeks when a manmade or disaster causes damage to either the State as awhole or any of its counties and creates an unemployment problem involvinga substantial number of persons and families. In P.R. benefits extended by 32 weeks in certain industries, occupations or establishments when special unemployment situation exists. Benefits also may be extended during periodsof high unemployment by 50%, up to 13 weeks, under Federal-State Extended Compensation Program.

8For claimants with min. qualifying wages and min. wba. When two amounts shown, range of duration applies to claimants with min. qualifying wages in BP; longer duration applies withmin. wba; shorter duration applies with max. possible concentration of wages in HQ; therefore highest wba possible for such BP earnings.

9Waiting period compensable if claimant unemployed after 9 consecutive weeks, Mo.; when benefits are payable for third week following waiting period, N.J.; after benefits paid equaling 3 x wba, Tex..

1014 weeks of employment and BP wages equal to 20 x the State aww, Mich.; BP wages in 2 qtrs. of 1-1/2x the min. Missouri taxable wage base for that year, Mo.; 20 wks.of work with 5% of monetary BP wage requirement (8% of insured average FY wage for preceding FY in BP) in each week, Utah.; wages in 2 qtrs., 40 x wba in BP, Ga..

11For N.Y., waiting period is 4 effective days accumulated in 1-4 weeks; partial benefits 1/4 wba for each 1 to 3 effective days. Effective days: fourth and each subsequent day of total unemployment in week for which not more than $300 is paid.

12To 58.5% State aww if claimant has nonworking spouse; 65.5% if he has dep. child, Ill.; 1/19-1/23 up to 65% of State aww for claimants with dep, Iowa; 1/46 of wagesin highest 2 qtrs. if the trust fund balance is at least $90 million, oras 1/52 of wages in highest 2 qtrs. if the trust fund balance is less than $90 million, Del.; higher of 50 percent of the individual's avww during the base period, to a maximum of 66-2/3 percent of the State aww;or 50 percent of the individual's aww during the high quarter to a maximum of 50 percent of the State's aww, or $331, whichever is higher, Minn.;wages in the 2 highest qtrs. divided by 45, Vt.; if HQ wages exceed $4,966.99, the max. wba will be 39% of these wages divided by 13, Calif.;1/24 of HQ if alternative qualifying wages are used, Ga..

13Up to 66-2/3% of State aww, La. 62% of State aww depending on the trust fund reserves or 65% of State aww depending on trust fund reserves and the State's average contribution rate if below the nationwide average for the preceding yr., N.Dak..

14Duration can be much less than 26 wks. for individuals with only one BP ER; duration will be lesser of 26x wba, percentage (based on the UC fund balance and ranging from 20 to25 percent) of the State's average annual wage, or a percentage (based on the UC fund balance and ranging from 40 to 50 percent) of the individual's insured wages during the BP, Okla..

15$1,500 in any CQ in current or preceding CY unless otherwise specified.

16Max. amount adjusted annually: by same percentage increase as occurs in State aww (Ohio) by $7 for each $10 increase in average weekly wage of manufacturing production workers(Texas).

17 Reserved

18Wba's will be reduced by 5% or by the reduction determined by a trigger mechanism, but the wba may not be reduced to less than half the max. wba, Pa.; wba's over $90 will be reduced to 85% of the computed amount when revenues in the fund are inadequate to pay benefits, Wyo.; the greater of $197 or 60%, 57.5%,55%, 52.5% or 50% of State aww of the second preceding CY depending on the condition of the fund, Okla.; if the trust fund balance is greater than 250 million than the max. wba will be $315, if the trust fund is less than $250 million but equal to or greater than $200 million, the max. wba will be $300, if the trust fund balance is less than $200 million but equal to or greater than $165 million, the max. wba will be $265, if the trust fund balance is less than $165 million but equal to or greater than $150 million, the max. wba will be $245, if the trust fund balance is less than $150 million but equal to or greater than $90 million, the max. wba will be $225 and if the trust fund balance is less than $90 million, the max.wba will be $205, Del..

19Qualifying wages are 200 times min. hourly wage in 1 qtr. and BP wages of 1-1/2 times HQ, however the BP wages must be at least 400 times min. hourly wage, R.I.; with min. aww, greater of 21 times the min. hourly wage in effect on Feb. 4, 1991, or $80, N.Y.; BP wages of 1-1/2 x HQ or wages in 3 of the 4 qtrs. inthe BP, Nev.; claimant with BP earnings outside HQ of less than the lesser of 6 x wba or $900 will not be eligible for benefits, Tenn..

20The taxable wage base depends on the condition of the fund; it could be $7,000, $7,700, or $8,500, (for 2000 the wage base is $7,000), La..

21Several alternate qualifying requirements are available, see N.J. unemployment insurance law for details.

22 First 8 weeks of benefits are increased by 5% to a wba of $288.

If you have any questions, please contact Bob Kenyon Jr. at 202-219-5201, ext 354 or Loryn Lancaster at 202-219-5200,ext 368.


Created: March 29, 2004

Updated: April 10, 2008