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SIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS JULY 2001

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/ 2001 Taxable wage base
AL 1- ½ x hqw 0 1/24 of average of 2 highest quarters $45 $190 $15 1/3 15+ 26 20 wks or $1,500 in any qtr $8,000
AK $1,000; wages in 2 quarters  1 4.4-0.9% of annual wages, +$24 per dep up to $72 $44-$116 $248-$320 1/4 wages over $50 Weighted schedule of bpw in relation to hqw 16 7/ 26 7/ Anytime $25,500
AZ 1- ½ x hqw; $1,000 in HQ 1 1/25 $40 $205 $30 1/3 12+ 26 20 wks or $1,500 in any qtr $7,000
AR 27 x WBA; wages in 2 quarters  1 1/26 up to 66-2/3% of State aww $60 $333 $2/5 1/3 9 26 10 days $9,000
CA $1,300 in HQ or $900 in HQ with 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 quarter $7,000
CO 40 or $2500 in BP, whichever is greater 1 60% of 1/26 of claimant's 2 highest quarters up to 50% of 1/52 of aww $25 $390 1/4 WBA 1/3 13+ 26 Anytime $10,000
CT 40 or 1-1/2 x hqw 0 1/26 of average of 2 highest quarters up to 60% of State aww +$15 per dep up to 5 deps, no more than wba $15-$30 $397-$472 1/3 wages Uniform 26 7/ 26 7/ 20 wks or $1,500 in any qtr $15,000
DE 36 0 12/ $20 $315 18 Greater of $10 or 30% of WBA 1/2 24 26 20 wks or $1,500 in any qtr $8,500
DC 1-½ x hqw; not less than $1,950; $1,300 in 1 quarter 1 1/26, up to 50% of State aww $50 $309 4/ 1/5 wages 1/2 20 7/ 26 7/ Anytime $9,000
FL 1- ½ x hqw; $3,400 in BP 1 1/26 $32 $275 22/ 8 x Federal hourly minimum wage 25% 9+ 26 20 wks or $1,500 in any qtr $7,000
GA 150% of hqw; wages in 2 quarters 10/ 0 2/ 1/48 of 2 highest quarters 12/ $39 $284 $30 1/4 9+ 26 20 wks or $1,500 in any qtr $8,500
HI 26; wages in 2 quarters 1 1/21 up to 70% of State aww $5 $383 $50 Uniform 26 26 Anytime $28,400
ID 1- 1/4 x hqw; not less than the minimum qualifying wages in 1 quarter; wages in 2 quarters 1 1/26 up to 60% of State aww $51 $314 1/2 WBA Weighted schedule of bpw in relation to hqw 10 26 20 wks or $1,500 in any qtr $25,700
IL $1,600; $440 outside HQ 1 49.5% of claimant aww in 2 highest quarters up to 49.5% of State aww 12/ $51-$102 $315-$417 1/2 WBA Uniform 26 26 20 wks or $1,500 in any qtr $9,000
IN not less than $2,750; $1,650 in last 2 quarters 1 5% of 1st $2,000 in HQ, 4% of remaining HQ wages $50 $312 Greater of $3 or 20% of WBA from other than BP employer 28% 8+ 26 20 wks or $1,500 in any qtr $7,000
IA 1-1/4 x hqw; 3.5% of the Statewide aaw in HQ; 1/2 of hqw in a 2nd quarter 0 3/ 12/ $40- $49 $273- $335 1/4 WBA 1/3 11+ 26 20 wks or $1,500 in any qtr $17,900
KS 30; wages in 2 quarters 1 4.25% of hqw up to 60% of State aww $83 $333 25% of WBA 1/3 10 26 20 wks or $1,500 in any qtr $8,000
KY 1- ½ x hqw; 8 x WBA in last 2 quarters; $750 in 1 quarter; $750 in other quarters 0 1.3078% of BP wages up to 62% of State aww $39 $341 1/5 wages 1/3 15 26 20 wks or $1,500 in any qtr $8,000
LA $1,200; 1 - ½ x hqw 1 1/25 of 4 quarters 13/ $10 $258 Lesser of ½ WBA or $50 27% 21+ 26 20 wks or $1,500 in any qtr $7,000 20/
ME 2 x annual aww in each of 2 quarters and 6 x annual aww in BP 1 1/22 up to 52% of State aww +$10 per dep up to ½ WBA $47-$70 $272-$408 $25 1/3 14+ 26 20 wks or $1,500 in any qtr $12,000
MD 1- ½ x hqw; $576.01 in 1 quarter; wages in 2 quarters 0 1/24 + $8 per dep. up to $40 $25-$57 $280 4/ $70 Uniform 26 26 Anytime $8,500
MA 30; not less than $2,700 1 50% of aww up to 57.5% of State aww, + $25 per dep. up to ½ WBA 3/ $29-$43 $477-$715 1/3 WBA 36% 10 +/- 30 30 13 wks or $1,500 in any qtr $10,800
MI 1-1/2 x hqw 20wks employment at 30 x State minimum hourly wage 10/ 0 4.1% of hqw plus $6 for each dep up to 5 $81-$111 $300 5/ 3/4 wks employment 14 26 20 wks or $1,000 in CY $9,500
MN At least $1,000 in HQ; $250 outside HQ  1 12/ $38 $452 (effective 8/1/1) Greater of $50 or 25% of wages 1/3 10+ 26 Anytime $20,000
MS 40; $780 in 1 quarter; wages in 2 quarters 1 1/26 $30 $200 $40 1/3 13+ 26 20 wks or $1,500 in any qtr $7,000
MO 1- ½ x hqw; $1,000 in 1 quarter; wages in 2 quarters 10/ 1 9/ 4.0% $40 $250 $20 1/3 11+ 26 20 wks or $1,500 in any qtr $7,000
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 $68 $286 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 $18,200
NE $1,600; $800 in each of 2 quarters 1 1/2 aww $36 $252 ½ WBA 5/ 1/3 15 26 20 wks or $1,500 in any qtr $7,000
NV 1- ½ x hqw 19/ 0 1/25, up to 50% of State aww $16 $291 1/4 wages 1/3 12+ 26 $225 in any quarter $20,300
NH $2,800; $1,400 in each of 2 qtrs 0 1.0 - 1.1% of annual wages $32 $331 30% of WBA Uniform 26 26 20 wks or $1,500 in any qtr $8,000
NJ 20 wks employment at 20% of aww; or 12 x aww 21/ 1 9/ 60% of claimant's aww + da up to 56-2/3% of State aww $61-$70 $446 4/ Greater of $5 or 1/5 WBA 3/4 wks employment 15 7/ 26 7/ $1,000 in any year $22,100
NM $1,324 in hqw and wages in at least one other qtr 1 1/26; not less than 10% nor more than 50% of State aww $50 $267 1/5 WBA 3/5 19 26 20 wks or $450 in any quarter $15,200
NY 1 ½ x hqw; least $1600 in HQ; wages in 2 quarters. 1 11/ 1/26 unless less than $3575 than 1/25 $40 $405 11/ Uniform 26 26 $300 in any quarter $8,500
NC At least $565.50 in BP; 1-1/2 x hqw 1 1/26 of HQ up to 66-2/3% of State aww $30 $396 10% aww in HQ Weighted schedule of bpw in relation to hqw 13-26 26 20 wks or $1,500 in any qtr $14,700
ND 1 - ½ x hqw 1 1/65 of the 2 highest quarters; and & frac12; total wages in the 3rd quarter, up to 62% of the State aww 13/ $43 $290 60% of WBA Weighted schedule of bpw in relation to hqw 12 26 20 wks or $1,500 in any qtr $17,000
OH 20 weeks employment with wages averaging 27.5% of State aww 1 ½ claimant's aww + da of $1-$83 based on claimant's aww and number of dep 3/16/ $85 $303-$407 1/5 WBA 20 x WBA; WBA for each qualifying wk. excess of 20 20 26 20 wks or $1,500 in any qtr $9,000
OK $1,500; 1 - ½ x hqw; $9,800 1 1/23 18/ $16 $291 18/ $100 Weighted schedule of bpw in relation to hqw 20+ 14/ 26 14/ 20 wks or $1,500 in any qtr $10,100
OR 1- ½ x hqw; not less than $1,000 in BP or 500 hours of employment in the BP 1 1.25% of bpw up to 64% of State aww $934 $400 1/3 WBA or 10x the State min. wage 1/3 3+ 7/ 26 7/ 18 wks or $225 in any quarter $25,000
PA $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-$43 $430- $438 18/ Greater of $6 or 40% WBA At least 16 credit weeks for minimum, 18 for maximum 16 26 Anytime $8,000
PR 40 x WBA not less than $280; $75 in 1 quarter; wages in 2 quarters 1 1/11 - 1/26; up to 50% of State aww $7 $133 WBA Uniform 26 7/ 26 7/ Anytime $7,000
RI 19/ 1 4.62% of hqwup to 67% of State aww + greater of $10 or 5% of the benefit rate per dep up to 5 deps $56-$106 $415-$518 1/5 WBA 36% 15+ 26 Anytime $12,000
SC 1- ½ x hqw; not less than $900; $540 in 1 quarter 1 1/26 up to 66-2/3% of State aww $20 $268 1/4 WBA 1/3 15 26 20 wks or $1,500 in any qtr $7,000
SD $728 in HQ; 20x WBA outside HQ 1 1/26 up to 50% of State aww $28 $234 1/4 wages over $25 1/3 15+ 26 20 wks or $1,500 in any qtr $7,000
TN 40; $780.01 in highest 2 quarters 19/ 1 9/ 1/26 of average 2 highest quarters $30 $275 greater of $50 or 25% of WBA 1/4 13 26 20 wks or $1,500 in any qtr $7,000
TX 37; wages in at least 2 qtrs 1 9/ 1/25 16/ $48 $294 Greater of $5 or 1/4 WBA 27% 9+ 26 20 wks or $1,500 in any qtr $9,000
UT 1- ½ x hqw 10/ 1 1/26 up to 60% of State insured average FY weekly wage $22 $355 30% WBA 27% 10 26 $140 in CQ in current or preceding CY $21,400
VT $1,571 in a quarter; bpw of 40% of total hqw 0 wages in the 2 highest quarters divided by 45 12/ $312 Greater of 30% of WBA or $40 Uniform 26 26 20 wks or $1,500 in any qtr $8,000
VA $2,500 to $13,400.01 in highest 2 qtrs 1 1/50 of the 2 highest quarters $50 $268 $25 1/4 12 26 20 wks or $1,500 in any qtr $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 $312 25% in excess of $15 1/3 13+ 26 Anytime $15,900
WA 680 hrs 1 .04 of average 2 highest quarters $106 $496 1/4 wages over $5 1/3 16 +/- 30 30 Anytime $26,600
WV $2,200 and wages in 2 quarters 1 1.0% of annual wages up to 66-2/3% of State aww $24 $338 $60 Uniform 26 26 20 wks or $1,500 in any qtr $8,000
WI 30; 4 x WBA outside HQ 0 4% of hqw up to max. WBA $46 $313 $30 plus 33% of wages in excess of $30 40% 12 26 20 wks or $1,500 in any qtr $10,500
WY 1.4 x hqw; 8% of State aaw in BP 1 4% of hqw up to 55% of State aww 18/ $20 $283 50% of wba 30% 11-26 26 $500 in current or preceding CY $14,100



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

  2. Unless otherwise noted, waiting period same for total or partial unemployment. In GA by interpretation. In CA it may be suspended by the Governor if compliance would hinder or delay the effects of any state of war emergency or state of emergency.

  3. When da provided, fraction applies to basic WBA. In states noted variable amounts above max. basic benefits limited to claimants with specified number of dep. and earnings in excess of amounts applicable to max. basic WBA. In IA and OH claimants may be eligible for augmented amount at all benefit levels but benefit amounts above basic max. available only to claimants in dependency classes whose HQW or AWW are higher than that required for max. basic benefit. In MA 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.

  4. When 2 amounts given, higher includes da.. Higher for min. WBA includes max. allowance for one dep. In DC, MD, and NJ, same max. with or without dep.

  5. In 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, NE. In MI for each $1 earned 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 for each $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.

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

  7. Benefits extended under state program when unemployment in state reaches specified levels; CT by 13 weeks; DC by 10 weeks; OR by 25%.  In PR benefits extended by 32 weeks in certain industries, occupations or establishments when special unemployment situation exists. Benefits also may be extended during periods of high unemployment by 50%, up to 13 weeks, under Federal-State Extended Compensation Program.

  8. For 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 with min. WBA; shorter duration applies with max. possible concentration of wages in HQ; therefore highest WBA possible for such BP earnings.

  9. Waiting period compensable if claimant unemployed after 9 consecutive weeks, MO waiting week payable after 3 subsequent weeks of eligibility, TN; when benefits are payable for third week following waiting period, NJ; after benefits paid equaling 3x WBA, TX.

  10. BP wages in 2 quarters of 1-1/2 x 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, UT; wages in 2 quarters, 40 x WBA in BP, GA.

  11. For NY, 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.

  12. To 58.5% state AWW if claimant has nonworking spouse; 65.5% if he has dep. child, IL; 1/19-1/23 up to 65% of state AWW for claimants with dep, IA; 1/46 of wages in highest 2 quarters if the trust fund balance is at least $90 million, or as 1/52 of wages in highest 2 quarters if the trust fund balance is less than $90 million, DE; 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, MN; wages in the 2 highest quarters divided by 45, VT; if HQ wages exceed $4,966.99, the max. WBA will be 39% of these wages divided by 13, CA; 1/24 of HQ if alternative qualifying wages are used, GA.

  13. Up 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 year, ND.

  14. Duration can be much less than 26 wks. for individuals with only one BP ER; duration will be lesser of 26 x WBA, percentage (based on the UC fund balance and ranging from 20 to 25 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, OK.

  15. All employers(excluding agricultural, domestic, and non-profit organizations) with 1 worker in specified timeand/or size of payroll.

  16. Max. amount adjusted annually: by same percentage increase as occurs in state AWW (OH) by $7 for each $10 increase in average weekly wage of manufacturing production workers (TX).

  17. Reserved

  18. Wba'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 maximum 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, WY; 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, OK; if the trust fund balance is greater than 250 million than the maximum wba will be $315, if the trust fund is less than $250 million but equal to or greater than $200 million, the maximum wba will be $300, if the trust fund balance is less than $200 million but equal to or greater than $165 million, the maximum wba will be $265, if the trust fund balance is less than $165 million but equal to or greater than $150 million, the maximum wba will be $245, if the trust fund balance is less than $150 million but equal to or greater than $90 million, the maximum wba will be $225 and if the trust fund balance is less than $90 million, the maximum wba will be $205, DE.

  19. Qualifying wages are 200 times min. hourly wage in 1 quarter and BP wages of 1-1/2 times HQ, however the BP wages must be at least 400 times min. hourly wage, RI; BP wages of 1-1/2 x HQ or wages in 3 of the 4 quarters in the BP, NV; claimant with BP earnings outside HQ of less than the lesser of 6 x WBA or $900 will not be eligible for benefits,TN.

  20. The 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.

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

  22. First 8 weeks of benefits are increased by 5% to a WBA of $288, FL.
If you have any questions, please contact Suzanne Schwartz Simonetta at 202-693-3225 or Loryn Lancaster at 202-693-2994.



Created: March 29, 2004

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