SIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS JULY 2002
| BENEFITS | COVERAGE | TAXES | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Weekly Benefit Amount2 | ||||||||||
| Earnings/ Employment Needed in Base Period to Qualify1 | Computation of Weekly Benefit Amount | Minimum | Maximum | Weekly Earnings Disregarded3 | Calculation of Number of Benefit Weeks4 | Number of Benefit Weeks5 | Size of Payroll (Length of Employment/ Wages Paid)6 | Wages Subject to Tax | Minimum And Maximum Rates | |
| AL | 1- ½ x HQW | 1/24 of average of 2 highest quarters | $45 | $210 | $15 | 1/3 BPW | 15-26 | 20 wks or $1,500 in any quarter | $8,000 | 0.7% 6.3% |
| AK | $1,000; wages in 2 quarters | 0.9-4.4% 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 | 16-26 | All services | $26,000 | 1.5% 5.9% |
| AZ | 1- ½ x HQW, $1,000 in HQ; or wages in 2 quarters, wages in 1 quarter sufficient to qualify for maxiumum WBA, and BP wage ≥ taxable wage base. | 1/25 of HQW | $40 | $205 | $30 | 1/3 BPW | 12-26 | 20 wks or $1,500 in any quarter | $7,000 | 0.05% 5.4% |
| AR | 27 x WBA; wages in 2 quarters | 1/26 of HQW | $62 | $345 | $2/5 | 1/3 BPW | 9-26 | 10 days | $9,000 | 0.5% 6.4% |
| CA | $1,300 in HQ or $900 in HQ with BP wages = to 1-1/4 x HQ | 1/23 - 1/29 HQW | $40 | $330 | Greater of $25 or 25% of wages | Lesser of 26 x WBA or 1/2 BPW | 14-26 | Over $100 in any quarter | $7,000 | 0.1% 5.4% |
| CO | 40 x WBA or $2500, whichever is greater | 60% of 1/26 of 2 highest quarts | $25 | $398 | 1/4 WBA | 1/3 BPW | 13-26 | All Services | $10,000 | 0% 5.4% |
| CT | 40 x WBA or 1 ½ x HQW | 1/26 average of 2 highest quarters + $15 per dep, DA capped at WBA (For construction workers, 1/26 HQ) | $15 - $30 | $406-481 | 1/3 wages | Uniform duration | 26 | 20 wks or $1,500 in any quarter | $15,000 | 1.8% 6.7% |
| DE | 36 x WBA | 1/46 total wages in 2 high quarters if fund balance > $90M. 1/52 otherwise. | $20 | $330 | Greater of $10 or 30% of WBA | 1/2 BPW | 24-26 | 20 wks or $1,500 in any quarter | $8,500 | 0.3% 8.2% |
| DC | 1 ½ x HQW; not less than $1,950 in 2 quarters; $1,300 in 1 quarter | 1/26 HQW | $50 | $309 | 1/5 wages | 1/2 BPW | 20-26 | All services | $9,000 | 1.6% 7.0% |
| FL | 1 ½ x HQW; minimum $3,400. Wages in 2 quarters. | 1/26 x HQW | $32 | $275 (1st 5 weeks: $288) | 8 x Federal hourly minimum wage | 25% | 9-26 | 20 wks or $1,500 in any quarter | $7,000 | 0.1% 5.4% |
| GA | 150% x HQW; wages in 2 quarters; earn $1242 in 2 quarters | 1/46 of 2 highest quarters or 1/23 HQW | $40 | $295 | $50 | 1/4 BPW | 9-26 | 20 wks or $1,500 in any quarter | $8,500 | 0% 5.4% |
| HI | 26 x WBA; wages in 2 quarters | 1/21 HQW | $5 | $395 | $50 | Uniform duration | 26 | All services | $29,300 | 0% 5.4% |
| ID | 1 ¼ x HQW; not less than minimum qualifying wages in 1 quarter. | 1/26 HQW | $51 | $316 | 1/2 WBA | Weighted schedule of BPW in relation to HQW | 10-26 | 20 wks or $1,500 in any quarter | $27,600 | 0.2% 5.4% |
| IL | $1,600; $440 outside HQ | 49.5% of claimant's AWW in 2 highest quarters | $51-$56 | $326-$431 | 1/2 WBA | Uniform duration | 26 | 20 wks or $1,500 in any quarter | $9,000 | 0.6% 6.8% |
| IN | not less than $2,750; $1,650 in last 2 quarters | 5% of 1st $2,000 in HQ, 4% of remaining HQ wages | $50 | $336 | Greater of $3 or 20% of WBA from other than BP employer | 28% | 8-26 | 20 wks or $1,500 in any quarter | $7,000 | 0.1% 5.4% |
| IA | 1 ¼ x HQW; 3.5% of the Statewide AAW in HQ; ½ HQW of 2nd quarters | 5% of 1st $2,000 in HQ, 4% of remaining HQ wages | $42- $51 | $283- $347 | 1/4 WBA | 1/3 BPW | 9-26 (39 if plant closing) | 20 wks or $1,500 in any quarter | $18,600 | 0% 7.5% |
| KS | 30 x WBA; wages in 2 quarters | 4.25% of HQW | $86 | $345 | 25% of WBA | 1/3 BPW | 10-26 | 20 wks or $1,500 in any quarter | $8,000 | 0.04% 7.4% |
| KY | 1 ½ x HQW; 8 x WBA in last 2 quarters; $750 in 1 quarter; $750 in other quarters | 1.3078% of BP wages | $39 | $329 | 1/5 wages | 1/3 BPW | 15-26 | 20 wks or $1,500 in any quarter | $8,000 | 0.3% 9% |
| LA | $1,200; 1 ½ x HQW | 1/25 of the average of 4 quarters | $10 | $258 | Lesser of ½ WBA or $50 | 27% BPW | 21-26 | 20 weeks or $1,500 in any quarter | $7,000 | 0.15% 6.2% |
| ME | 2 x annual AWW in each of 2 quarters and 6 x annual AWW in BP | 1/22 avg. wages paid in 2 highest quarters of BP + $10 per dep up to ½ WBA | $49-$73 | $283-$424 | $25 | 1/3 BPW | 14-26 | 20 wks or $1,500 in any quarter | $12,000 | 0.71% 5.4% |
| MD | 1 ½ x HQW; $576.01 in HQ | 1/24 HQW + $8 per dep. up to 5 deps. | $25-$65 | $280 | $70 | Uniform | 26 | All services | $8,500 | 0.3% 7.5% |
| MA | 30 x WBA; $3,000 minimum | 50% of AWW + $25 per dep. up to ½ WBA | $29-$43 | $512-$768 | 1/3 WBA | 36% BPW | 10-30 | 13 wks or $1,500 in any quarter | $10,800 | 1.325% 7.225% |
| MI | 1 ½ x HQW, at least $1,998 in HQ; or 14 weeks employment and BP wages = 20 x state AWW | 4.1% of HQW plus $6 for each dep. up to 5 | $81-$111 | $362 | WBA reduced by 50¢ for every $1 earned. Earnings limited. | 43% BP wages/ WBA | 14-26 | 20 wks or $1,000 in CY | $9,500 | 0.06% 8.4% |
| MN | At least $1,000 in HQ; $250 outside HQ | Higher of 50% of worker's AWW during BP or 50% of worker's AWW during HQ. | $38 | $467 | Greater of $50 or 25% of wages | 1/3 BPW | 10-26 | All services | $21,000 | 0.17% 9.07% |
| MS | 40 x WBA; $780 in 1 quarter, wages in 2 quarters | 1/26 HQW | $30 | $210 | $40 | 1/3 BPW | 13-26 | 20 wks or $1,500 in any quarter | $7,000 | 0.7% 5.4% |
| MO | 1 ½ x HQW, $1,000 in 1 quarter; or wages in 2 quarters of BP=1½ maximum taxable wage base.10/ | 4% HQW | $40 | $250 | $20 | 1/3 BPW | 12.5-26 | 20 wks or $1,500 in any quarter | $7,000 | 0% 6.6% |
| MT | 1 ½ x HQW; minimum 7% of AAW in BP; or 50% of AAW | 1% of BP wages or 1.9% of wages in 2 HQ's | $70 | $297 | 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 | $18,900 | 0% 6.37% |
| NE | $1,600; $800 in each of 2 quarters | ½ AWW | $36 | $262 | ½ WBA | 1/3 BPW | 15-26 | 20 wks or $1,500 in any quarter | $7,000 | 0.05% 5.4% |
| NV | $1,600; $800 in each of 2 quarters | 1/25 HQW | $16 | $309 | 1/4 wages | 1/3 | 12-26 | $225 in any quarter | $20,900 | 0.25% 5.4% |
| NH | $2,800; $1,400 in each of 2 quarters | 1%-1.1% of annual wages | $32 | $372 | 30% of WBA | Uniform duration | 26 | 20 wks or $1,500 in any quarter | $8,000 | 0.05% 6.5% |
| NJ | 20 weeks employment at 20% of AWW; or 12 x AWW | 60% of claimant's AWW + DA; | $61-$70 | $475 | Greater of $5 or 1/5 WBA | 3/4 weeks employment | 15-26 | $1,000 in any year | $23,500 | 0.4% 5.4% |
| NM | $1,372.80 in HQW and wages in at least one other quarter | 1/26 HQW | $52 | $277 | 1/5 WBA | 3/5 BPW | 19-26 | 20 wks or $450 in any quarter | $15,900 | 0.05% 5.4% |
| NY | 1 ½ x HQW; $1,600 in HQ | 1/26 HQW unless such wages ≤ $3,575. Then, 1/25 HQW. | $40 | $405 | None. All employment affects WBA. | Uniform duration | 26 | $300 in any quarter | $8,500 | 0.5% 8.5% |
| NC | 1½ x HQW, $3,568.26 minimum | 1/26 of HQW | $34 | $396 | 10% AWW in HQ | (BPW/ HQW) x 8 2/3 | 13-26 | 20 wks or $1,500 in any quarter | $15,500 | 0% 5.7% |
| ND | 1 ½ x HQW | 1/65 (wages in 2 HQs + ½ wages in 3rd HQ) | $43 | $290 | 60% of WBA | Weighted schedule of BPW to HQW | 12-26 | 20 wks or $1,500 in any quarter | $17,400 | 0.49% 10.09% |
| OH | 20 weeks employment with wages averaging 27.5 % of State AWW | ½ claimant's AWW + DA of $1-$83 based on claimant's AWW and number of dep. | $86 | $308- $417 | 1/5 WBA | 20 x WBA +1 x WBA for each qualifying week excess of 20 | 20-26 | 20 wks or $1,500 in any quarter | $9,000 | 0.1% 8.1% |
| OK | 1 ½ x HQW, minimum $1,500; or 100% taxable wages | 1/23 HQW | $16 | $304 | $100 | Weighted schedule of BPW in relation to HQW | 20-26 | 20 wks or $1,500 in any quarter | $10,500 | 0.1% 5.5% |
| OR | 1 ½ x HQW, $1,000 minimum; or 500 hrs of employment | 1.25% of BPW | $94 | $405 | 1/3 WBA or 10 x the State minimum wage | 1/3 | 3-26 | 18 wks or $225 in any quarter | $25,000 | 0.66% 5.4% |
| PA | $800 in HQ; $1,320 in BP; at least 20% of BPW outside HQ | 1/23-1/25 HQW + $5 for 1 dep; $3 for 2nd dep | $35-$43 | $442- $450 | Greater of $6 or 40% WBA | At least 16 credit weeks for minimum, 18 for maximum | 16-26 | All services | $8,000 | 1.47% 9.071% |
| PR | 40 x WBA, $280 minimum, $75 in 1 quarter, wages in 2 quarters | 1/11- 1/26 HQW | $7 | $133 | WBA | Uniform duration | 26 | All services | $7,000 | 1.4% 5.4% |
| RI | 1 ½ x HQW, 200 x minimum hourly wage in 1 quarter and 400 x minimum hou8rly wage in BP; or 1200 x minimum hourly wage in BP | 4.62% of HQW + greater of $10 or 5% of the benefit rate per dep up to 5 deps | $56-$106 | $427-$533 | 1/5 WBA | 36% BPW | 15-26 | All services | $12,000 | 1.9% 10% |
| SC | 1 ½ x HQW; $900 minimum; $540 in 1 quarter | 1/26 HQW | $20 | $278 | 1/4 WBA | 1/3 BPW | 15-26 | 20 wks or $1,500 in any quarter | $7,000 | 0.74% 5.6% |
| SD | $728 in HQ; 20 x WBA outside HQ | 1/26 HQW | $28 | $241 | 1/4 wages over $25 | 1/3 BPW | 15-26 | 20 wks or $1,500 in any quarter | $7,000 | 0% 7% |
| TN | 40 x WBA; $780.01 in highest 2 quarters | 1/26 of avg 2 highest quarters | $30 | $275 | greater of $50 or 25% of WBA | 1/4 BPW | 13-26 | 20 wks or $1,500 in any quarter | $7,000 | 0.15% 10% |
| TX | 37 x WBA; wages in at least 2 quarters | 1/25 HQW | $51 | $319 | Greater of $5 or 1/4 WBA | 27% BPW | 9-26 | 20 wks or $1,500 in any quarter | $9,000 | 0.3% 6.54% |
| UT | $2,400 or $120 for 20 weeks | 1/26 HQW | $23 | $365 | 30% WBA | 27% BPW | 10-26 | $140 in CQ in current or preceding CY | $22,000 | 0.% 8.1% |
| VT | $1,707 in a quarter; minimum 40% HQW | Wages in the 2 highest quarters divided by 45 | $1 | $351 | Greater of 30% of WBA or $40 | Uniform duration | 26 | 20 wks or $1,500 in any quarter | $8,000 | 0.4% 5.4% |
| VA | $2,500 to $13,400.01 in highest 2 quarters | 1/50 of the 2 highest quarters | $69 | $368 | $25 | 1/2 BPW | 12-26 | 20 wks or $1,500 in any quarter | $8,000 | 0% 6.2% |
| VI | 1 ½ x HQW and $858 in HQ; or $858 in HQ and 39 x WBA in BP | 1/26 HQW | $32 | $349 | 25% in excess of $15 | 1/3 BPW | 13-26 | All services | $16,800 | 0% 6% |
| WA | 680 hours | 1/25 HQW | $107 | $496 | 1/4 wages over $5 | 1/3 | 16-30 | All services | $28,500 | 0.5% 5.4% |
| WV | $2,200 and wages in 2 quarters | 1% of annual wages | $24 | $338 | $60 | Uniform duration | 26 | 20 wks or $1,500 in any quarter | $8,000 | 1.5% 8.5% |
| WI | 30; 4 x WBA outside HQ | 4% of HQW up to max WBA | $48 | $324 | $30 plus 33% of wages in excess of $30 | 40% BPW | 12-26 | 20 wks or $1,500 in any quarter | $10,500 | 0% 9.75% |
| WY | 1.4x HQW; minimum 8% of State AAW | 4% of HQW | $21 | $296 | 50% WBA | 30% BPW | 11-26 | All services | $14,700 | 0.15% 6.1% |
This document is prepared for general reference and may not reflect all the details of a state's law. Consult the state UI agency or the state law for authoritative information. More detailed information may be found in the Comparison of State Unemployment Compensation Laws, which also includes information on Temporary Disability Insurance Programs.
| Key | |||
| AAW- Average Annual Wage | AVG- Average | AWW- Average Weekly Wage | BP- Base Period |
| BPW- Base Period Wages | BY- Benefit Year | CQ- Calendar Quarter | CY- Calendar Year |
| DA- Dependents Allowance | dep- Dependent | EB- Extended Benefits | ER- Employer |
| FY- Fiscal Year | HQ- High Quarter | HQW- High Quarter Wages | MBA- Maximum Benefit Amount |
| UC- Unemployment Compensation | WBA- Weekly benefit amount | “=”- Equal | “%”- Percent |
| “+”- Plus | |||
OTHER PROVISIONS OF LAW:
Waiting Week – Most states require a 1-week waiting week, where the claimant must meet all qualifying conditions, to be served before benefits are payable. The following states do not require a waiting week: AL, CT, DE, GA, IA, KY, MA, MD, MI, NV, NH, VT, WY. The waiting week may be paid after a specified period of unemployment in MO, NJ, TX and TN. In some states, it may be suspended under certain conditions.
Base Periods – Qualifying earnings are determined using a base period consisting of the first four of the last five completed calendar quarters. In the following states, more recent earnings may be used under certain conditions: ME, MA, MI, NH, NJ, NY, NC, OH, RI, VT, WA, WI.
FOOTNOTES:1 Reflects basic qualifying formula. Some states have alternative qualifying formulas.
2 When two amounts given, higher includes dependents' allowances. If state has a dependents' allowance and only one amount is given, the maximum is the same with or without the allowance.
3 This column lists the amount of weekly earnings that are disregarded (will not reduce the weekly benefit amount). However, earnings in excess of those listed will be deducted from the weekly benefit amount, resulting in a reduced payment.
4 For states that use earnings, further calculation is needed to derive the number of benefit weeks- take the amount obtained from the formula listed (which is the claimant's maximum benefit amount) and divide it by the claimant's weekly benefit amount. States with uniform duration do not have to calculate the number of benefit weeks since it is fixed.
5 Lists number of benefit weeks for only the regular program for total unemployment. In states with uniform duration, all eligible claimants receive the same number of benefit weeks. In some states, additional weeks of benefits are payable under limited circumstances such as high unemployment, continuation of approved training, or workforce dislocations.
6 Coverage is determined by the size of the employing unit's payroll or the number of days or weeks worked during a calendar year and applies to employing units who during any calendar quarter in the current or immediately preceding calendar year paid wages of $1,500 or more, or to employing units who employ one or more workers on at least 1 day in each of 20 weeks during the current or immediately preceding calendar year; such employing units are liable for taxes, and the workers accrue benefit rights. States may have different thresholds for agricultural, domestic, and nonprofit employing units. For those states with "Any size," all workers are covered regardless of payroll size or weeks worked.
If you have any questions, please contact Suzanne Schwartz Simonetta at 202-693-3225 or Loryn Lancaster at 202-693-2994.
