SIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS JANUARY 2008

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1 U.S. DEPARTMENT OF LABOR EMPLOYMENT AND TRAINING ADMINISTRATION Office Workforce Security SIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS JANUARY 2008 AL AK AZ AR CA CO CT DE DC FL GA HI / qualify for at least minimum $1,000; wages in 2 s $1,500 in 1 or wages in 2 s; wages in 1 sufficient to qualify for maximum, and wages taxable wage base Computation 2 1/ avg 2 highest s $45 $235 $ % annual wages + $24 per dep up to $72 $44-68 $ /25 $60 $240 $30 over $50 27 x ; wages in 2 s 1/ $73 $409 40% $1,300 in, or $900 in with wages = 1¼ x 40 x or $2,500, whichever is greater 40 x WBR 36 x 1½ x or within $70; not less than $1,950 in 2 s; $1,300 in 1 minimum $3,400; wages in 2 s wages in 2 s & 150% x or divided by 21for w/ total earnings at least 40 x x ; wages in 2 s ($10,983 in for maximum & $13,598 in ) 1/23 to 1/ $40 $450 60% 1/ 2 consecutive 1/ avg 2 highest s + $15 per dep, up to 5; DA capped at (For construction workers, 1/ ) $25 $15-30 $ $ /46 total wages in 2 highest s $20 $330 $25 or 25% wages ¼ 1/3 wages $10 or 30% 1/ $50 $359 1/5 wages 1/ $32 $275 1/42 wages in highest 2 s or 1/22 $44 $320 $50 1/21 $5 $523 $150 8 x federal hourly minimum wage Lesser 1/3 or x to Lesser 1/3 or x or 1/3 x or ½ x or 1/3 15- Size Payroll (Length Paid) Any size $31, ½ 24- x or ½ 25% 9- x or ¼ One employee for 10 or more days in a CY $10,000 Over $100 in any $10,000 $15,000 $10, Any size 6- $8,500 Any size $13,000 & 0.44% 6.04% 1.0% (1.5%) 0.02% (2.0%) 0.1% 1 (2.9%) 1.3% (3.4%) (1.7%) (3.1%) 8.2% (2.1%) 1.3% 6.6% 0.12% 0.03% (1.7%)

2 ID IL IN IA KS / 1¼ x ; not less than the minimum qualifying wages in 1 $1,508 $1,600; $440 outside 1¼ x totaling at least $1,650 in last 2 s; not less than $2,750 in 1¼ x ; 3.5% the statewide AAW in ; ½ in not the Computation 2 1/ $58 $364 ½ 48% claimant s AWW in 2 highest s 5% 1 st $2,000 wage credits in, 4% re-maining credits; wage credits limited to $9,250 1/19 1/23 for claimants with deps $51-70 $ $50 $390 $51-62 $347-4 ½ $3 or 20% from other than employer ¼ to Lesser 28% or x 1/ x ; wages in 2 s 4.25% $101 $407 25% 1/ Size Payroll (Length Paid) 6 $32,200 $22,800 & 0.2% 0.2% 6.6% (2.8%) 1.1% 5.6% 8.0% 0.00% 7.40% (4.00% or 6.00%) KY LA 8 x in last 2 s; $750 in ; $750 outside $1,200; 1½ x % wages $39 $415 1/5 wages 1/3 15-1/25 the avg wages in 4 s $10 $258 Lesser ½ or $50 27% % 9.5% 6.20% ME MD MA 2 x AWW in 2 different s; total wages = 6 x AWW $ in 30 x ; $3,300 minimum 1/22 avg wages paid in 2 highest s + $10 per dep up to ½ 1/24 + $8 per dep up to 5 deps 50% AWW + $25 per dep up to ½ $57-85 $ $25-65 $380 $100 $32-48 $ $25 1/3 14-1/3 36% Any size $8, weeks or $14, % (1.53%) 7.5% (2.4%) 1.% 12.27% (2.83%) MI MN MS at least $2,774 in (from 1/6/08 thru 1/3/09); or wages in 2 or more s totaling at least 20 x state AWW At least $1,000 in ; $250 outside 40 x ; $780 in ; wages in 2 s 4.1% + $6 for each dep up to 5 For maximum 50% AWW in to a maximum 66 2/3% state AWW or 50% AWW in to a maximum 43% state AWW $ $38 $362 $351 based on & $538 based on total reduced by 50 for every $1 earned. and benefits limited to 1½ x reduced by 55 for every $1 earned 43% wages 14- Lesser 1/3 or x 1/ $30 $210 $40 1/3 13- $1,000 in CY 10- Any size $25, % 10.30% 0.40% 9.3% (2.32%) 0.4%

3 MO MT NE NV NH / $1,500 in 1 ; or wages in 2 s = 1½ maximum taxable wage base = 1½ x & total wages > 7% AAW or > 50% AAW $2,651; $800 in each 2 s; $800 in or wages in 3 4 s $2,800; $1,400 in each 2 s Computation 4.00% the avg the 2 s 1% or 1.9% wages in 2 s 2 $45 $320 $114 $386 20% or $20 ½ wages in excess ¼ ½ AWW $30 $298 ¼ 1/25 $16 $362 1%-1.1% annual wages $32 $427 30% x or 1/3 to x or 1/3 x or 1/ Size Payroll (Length Paid) 6 $1,000 in current or preceding year $23,800 $225 in any $24,600 & 6.0% 0.13% 6.30 % 0.00% (1.29%) 0.25% (2.95%) 6.50% NJ 20 weeks employment at 20 x state hourly minimum wage or 1,000 x state hourly minimum wage 60% claimant s AWW + DA $85-97 $560 20% or $5 100% base weeks worked in base year up to 1- $1,000 in any year $27, % (2.6825%) NM $1, in and wages in at least 1 other 53.5% AWW paid in in which wages were highest $66-99 $ /5 x or 60% Up to $450 in any $19, % (2.0%) NY NC $1,600 in 6 x AWW; wages in 2 s 1/ unless $3,575 then, 1/25 $40 $405 1/ $39 $457 None. All employment affects 10% AWW in ( / ) x 8 2/3 13- $300 in any $8,500 $18, % (3.4%) 5.7% (1.20%) ND wages in 2 s 1/65 wages in 2 s + ½ wages in 3 rd $43 $385 60% to 12- $22, % 9.86% (1.17%) OH 20 weeks employment with wages averaging 27.5% state AWW; wages in 4 s ½ claimant s AWW + DA $1-$124 based on claimant s AWW and number dep $103 $ /5 20 x + 1 x for each qualifying week in excess % OK $1,500 and 1½ x 1/23 $16 $392 $100 to 18- $13, % 5.50% (1.5%) OR PA 6 x since prior initial claim and total base year earnings > or 500 hours employment in $800 in ; $1,320 in ; at least 20% outside ; 16 credit weeks in 1.25% $108 $463 1/23-1/25 + $5 for 1 dep; $3 for 2 nd dep $35-43 $ /3 or 10 x $7.95 (i.e., the state minimum wage) $6 or 40% 1/25 3- At least 16 credit weeks for minimum, 18 for maximum 18 weeks or $225 in any $30, or Any size 0.9% (2.4%) 9.2% (3.5%)

4 PR RI SC SD TN TX UT VT VA VI / 40 x ; $280 minimum; $75 in 1 ; wages in 2 s 1½ x. 200 x minimum hourly wage in 1 and 400 x minimum hourly wage in ; or 1,200 x minimum hourly wage in $900 minimum; $540 in $728 in ; 20 x outside 40 x ; $ avg wages in highest 2 s; outside > the lesser 6 x or $900 Computation 2 1/11-1/ $7 $ % + greater $10 or 5% the benefit rate per dep up to 5 deps $ $ /5 36% Size Payroll (Length Paid) 6 Any size 8-1/ $20 $3 ¼ 1/3 15-1/ $28 $285 1/ avg 2 highest s $30 $ x ; wages in at least 2 s 1/25 $57 $378 $2,800 and 1) 1½ x or 2) $140 for 20 weeks $1,981 + wages > 40% $2,700 in highest 2 s 1½ x and $858 in ; or $858 in and 39 x in over $25 $50 or ¼ $5 or ¼ 1/3 15- x or ¼ 13-27% 10- Any size $14,000 1/ $ $427 30% 27% 10- Any size $25,400 in the 2 highest s divided by 45 1/50 the 2 highest s $61 $409 1/ $33 $454 30% or $40 $54 $363 $50 ½ 12-25% in excess $15 1/3 13- Any size $21,800 & 1.4% (2.9%) 1.69% 9.79% (2.43%) 0.54% (2.64%) 8.5% (1.20%) 0.30% 10.00% 0.22% 6.22% 9.10% (1.1%) 0.8% 6.5% 6.20% (2.5%) 6.0% WA WV 680 hours; wages in 3.85% avg high 2 s in $122 $515 over $5 $2,200 and wages in 2 s 1% annual wages $24 $408 $60 1/3 1- Any size $31, % 6.02% (InAvg + 15%) 1.5% 7.5% WI 30 x and 4 x outside 4% up to maximum $53 $355 $30 plus 33% wages in excess $30 40% 12- $10, % (3.25% or 3.40%) WY 1.4 x ; at least 8% statewide AAW 4% $28 $387 50% x or 30% 11- Any size $20, % 9.03%

5 This document is prepared for general reference and may not reflect all the details a state s law. Consult the state agency or the state law for authoritative information. More detailed information may be found in the Comparison State Unemployment Insurance Laws, which also includes information on Temporary Disability Insurance Programs, at This is also the website for this document. KEY: Avg - Average AAW - Average Annual Wage AWW - Average Wage - Base Period - Base Period CQ - Calendar Quarter CY- Calendar Year Dep Dependent DA - Dependents Allowance - High Quarter - High Quarter InAvg Industry Avg MBA - - = - Equal To > - Greater Than > - Greater Than or Equal To < - Less Than or Equal To % - Percent + Plus Qtrs - Quarters x Times OTHER PROVISIONS OF LAW: Waiting Week Most states require a 1-week waiting period where the claimant must meet all eligibility conditions before benefits are payable. The following states do not require a waiting week: AL, CT, DE, GA, IA, KY, MD, MI, NV, NH, NJ, VT, WI, WY. The waiting week may be paid after a specified period unemployment in KS, TX, and TN. In some states, it may be suspended under certain conditions. Base Periods Almost all qualifying earnings are determined using a base period consisting the first 4 the last 5 completed calendar quarters. A few states use a different base period. In the following states, more recent earnings may be used in an alternative base period under certain conditions: CT, DC, GA, HI, ME, MA, MI, NH, NJ, NM, NY, NC, OH, OK, RI, VA, VT, WA, WI. FOOTNOTES: 1 Reflects basic qualifying formula. Some states have alternative qualifying formulas. 2 When two amounts given, higher includes dependents allowances; the higher figure for both the minimum and maximum s includes dependents allowances for the maximum number dependents. If state has a dependents allowance and only one amount is given, the maximum is the same with or without the allowance. The total amount dependents allowance payable in any week is limited by a cap. 3 This column lists the amount weekly earnings that are disregarded (will not reduce the weekly benefit amount). However, earnings in excess 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 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 do not have to calculate the number benefit weeks since it is fixed. 5 Lists number benefit weeks for only the regular program for total unemployment. In states with uniform, all eligible claimants receive the same number benefit weeks (in IL the maximum amount payable cannot exceed one s, resulting in some claimants being paid less than weeks). For WA the maximum number benefit weeks decreases from 30 to the lesser or 1/3 if the state unemployment rate falls to 6.8% or below. In some states, additional weeks benefits are payable under limited circumstances such as high unemployment, continuation approved training, or workforce dislocations. 6 Coverage is determined by the size the employing unit s payroll or the number 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 $1,500 or more, or to employing units who employ one or more workers on at least 1 day in each 20 weeks during the current or immediately preceding calendar year; such employing units are liable for taxes, and the workers accrue benefit rights. For those states with Any size, all workers are covered regardless payroll size or weeks worked. States may have different thresholds for agricultural, domestic, and nonprit employing units. 7 Rates apply only to experience rated employers for the current year and do not include applicable surtaxes or penalties. 8 New employer rate shown is basic rate. Higher rates may apply depending on industry classification and/or other factors in AK, CO, DE, IL, KS (6.0% applies to all construction employers), KY (9.50% entry rate for contract construction), MA (7.17% minimum rate for construction workers), MD (3.6% for foreign contractors), MI, MN, MO, NE, NJ, ND, OH, PA, SD, TN, UT, WV. Also, for AK 4.15% until assigned rate based on InAvg; NJ rate depends on rate schedule in effect; for WI 3.25% with taxable payroll under $500,000 and 3.40% over $500,000. If you have any questions, please contact Loryn Lancaster at or Daniel Hays at