SIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS
JANUARY 2007
| |
BENEFITS |
COVERAGE |
TAXES |
| |
Weekly Benefit Amount |
|
|
Earnings/ Employment Needed in Base Period to Qualify |
Computation of Weekly Benefit Amount |
Minimum |
Maximum |
Weekly Earnings Disregarded |
Calculation of Number of Benefit Weeks |
Number of Benefit Weeks |
Size of Payroll (Length of Employment/ Wages Paid) |
Wages Subject to Tax |
Minimum And Maximum Rates7
(New Employer Rate) |
|
AL |
1½ x HQW;
qualify for at least minimum WBA |
1/26 avg of
2 highest qtrs |
$45 |
$230 |
$15 |
Lesser of
1/3 BPW or 26 × WBA |
15-26 |
20 weeks or
$1,500 in any qtr |
$8,000 |
0.44%
6.04%
(2.70%) |
|
AK |
$1,000;
wages in 2 qtrs |
0.9-4.4% of
annual wages + $24 per dep up to $72 |
$44-
68 |
$248-
320 |
¼ wages over
$50 |
Weighted
schedule of BPW to HQW |
16-26 |
Any size |
$30,100 |
1.21%
5.4%
(4.15%) |
|
AZ |
1½ x HQW;
$1,500 in 1 qtr or wages in 2 qtrs; wages in 1 qtr
sufficient to qualify for maximum WBA and BP wages ≥
taxable wage base |
1/25 HQW |
$60 |
$240 |
$30 |
Lesser of
1/3 BPW or 26 WBA |
12-26 |
20 weeks or
$1,500 in any qtr |
$7,000 |
0.02%
5.4%
(2.0%) |
|
AR |
27 x WBA;
wages in 2 qtrs |
1/26 HQW |
$71 |
$395 |
40% WBA |
Lesser of 26
x WBA or 1/3 BPW |
9-26 |
One employee
for 10 or more days in a CY |
$10,000 |
0.1%
10.0%
(2.9%) |
|
CA |
$1,300 in
HQ, or $900 in HQ with BP wages = 1¼ x HQ |
1/23 to 1/26
HQW |
$40 |
$450 |
Greater of
$25 or 25% of wages |
Lesser of 26
x WBA or ½ BPW |
14-26 |
Over $100 in
any qtr |
$7,000 |
1.3%
5.4%
(3.4%) |
|
CO |
40 x WBA or
$2,500, whichever is greater |
60% of 1/26
of 2 consecutive BP HQW |
$25 |
$543 |
¼ WBA |
Lesser of 26
x WBA or 1/3 BPW |
13-26 |
20 weeks or
$1,500 in any qtr |
$10,000 |
0.3%
5.4%
(1.7%) |
|
CT |
40 x WBA;
wages in 2 qtrs |
1/26 avg of
2 highest qtrs + $15 per dep, up to 5; DA capped at WBA
(For construction workers, 1/26 HQ) |
$15-
30 |
$483-
558 |
1/3 wages |
Uniform
duration |
26 |
20 weeks or
$1,500 in any qtr |
$15,000 |
0.5%
5.4%
(3.1%) |
|
DE |
36 x WBA |
1/46 total
wages in 2 highest qtrs |
$20 |
$330 |
Greater of
$10 or 30% of WBA |
½ BPW |
24-26 |
20 weeks or
$1,500 in any qtr |
$8,500 |
0.3%
8.2%
(2.3%) |
|
DC |
1½ x HQW or
within $70; not less than $1,950 in 2 qtrs; $1,300 in 1
qtr |
1/26 HQW |
$50 |
$359
|
1/5 wages |
Lesser of
26 x WBA or ½ BPW |
19-26 |
Any size |
$9,000 |
1.3%
6.6%
(2.7%) |
|
FL |
1½ x HQW;
minimum $3,400; wages in 2 qtrs |
1/26 HQW |
$32 |
$275 |
8 x federal
hourly minimum wage |
25% BPW |
9-26 |
20 weeks or
$1,500 in any qtr |
$7,000 |
0.12%
5.40%
(2.7%) |
|
GA |
wages in 2
qtrs & 150% × HQW or HQW
divided by 22 for WBA w/ total earnings at least 40 ×
WBA |
1/44 of
wages in highest 2 qtrs or 1/22 HQW |
$42 |
$320 |
$50 |
Lesser of
26 × WBA or ¼ BPW |
7-26 |
20 weeks or
$1,500 in any qtr |
$8,500 |
0.03%
5.4%
(2.70%) |
|
HI |
26 x WBA;
wages in 2 qtrs ($9,975 in HQ for maximum & $12,350 in
BP) |
1/21 HQW |
$5 |
$475 |
$50 |
Uniform
duration |
26 |
Any size |
$35,300 |
0.0%
5.4%
(1.9%) |
|
ID |
1¼ x HQW;
not less than minimum qualifying wages in 1 qtr $1,326 |
1/26 HQW |
$51 |
$338 |
½ WBA |
Weighted
schedule of BPW to HQW |
10-26 |
20 weeks or
$1,500 in any qtr |
$29,200 |
0.477%
5.4%
(1.670%) |
|
IL |
$1,600;
$440 outside HQ |
48% of
claimant's AWW in 2 highest qtrs |
$51-
70 |
$367-
498 |
½ WBA |
Uniform
duration |
26 |
20 weeks or
$1,500 in any qtr |
$11,500 |
0.2%
7.4%
(3.1%) |
|
IN |
1¼ x HQW
totaling at least $1,650 in last 2 qtrs; not less than
$2,750 in BP |
5% of 1st
$2,000 of wage credits in HQ, 4% of remaining HQW
credits; wage credits limited to $9,250 |
$50 |
$390 |
Greater of
$3 or 20% of WBA from other than BP employer |
28% BPW |
8-26 |
20 weeks or
$1,500 in any qtr |
$7,000 |
1.1%
5.6%
(2.7%) |
|
IA |
1¼ x HQW;
3.5% of the statewide AAW in HQ; ½ of HQW in qtr not the
HQ |
1/19 – 1/23
HQW for claimants with deps |
$50-
60 |
$334-
410 |
¼ WBA |
1/3 BPW |
9-26 |
20 weeks or
$1,500 in any qtr |
$22,000 |
0.0%
8.0%
(1.0%) |
|
KS |
30 x WBA;
wages in 2 qtrs |
4.25% HQW |
$96 |
$386 |
25% of WBA |
1/3 BPW |
10-26 |
20 weeks or
$1,500 in any qtr |
$8,000 |
0.06%
7.40%
(4.62%) |
|
KY |
1½ x HQW; 8
x WBA in last 2 qtrs; $750 in HQ; $750 outside HQ |
1.3078% BP
wages |
$39 |
$401 |
1/5 wages |
1/3 BPW |
15-26 |
20 weeks or
$1,500 in any qtr |
$8,000 |
0.60%
9.5%
(2.70%) |
|
LA |
$1,200; 1½
x HQW |
1/25 of the
avg of wages in 4 qtrs of BP |
$10 |
$258 |
Lesser of ½
WBA or $50 |
27% BPW |
21-26 |
20 weeks or
$1,500 in any qtr |
$7,000 |
0.10%
6.20%
(InAvg) |
|
ME |
2 x AWW in
2 different BP qtrs; total BP wages = 6 x AWW |
1/22 avg
wages paid in 2 highest qtrs of BP + $10 per dep up to ½
WBA |
$56-
84 |
$320-
480 |
$25 |
1/3 BPW |
14-26 |
20 weeks or
$1,500 in any qtr |
$12,000 |
0.54%
5.40%
(1.80%) |
|
MD |
1½ x HQW;
$576.01 in HQ |
1/24 HQW +
$8 per dep up to 5 deps |
$25-
65 |
$340 |
$100 |
Uniform
duration |
26 |
Any size |
$8,500 |
0.3%
7.5%
(2.4%) |
|
MA |
30 x WBA;
$3,000 minimum |
50% AWW +
$25 per dep up to ½ WBA |
$31-
46 |
$575-
862 |
1/3 WBA |
36% BPW |
10-30 |
13 weeks or
$1,500 in any qtr |
$14,000 |
1.12%
10.96%
(2.53%) |
|
MI |
1½ x HQW;
at least $1,998 in HQ; or wages in 2 or more BP qtrs
totaling at least 20 x state AWW |
4.1% HQW
plus $6 for each dep up to 5 |
$110-140
effective 4/1/07 |
$362 |
WBA reduced
by 50¢ for every $1 earned. Earnings and benefits
limited to 1½ x WBA |
43% BP
wages |
14-26 |
20 weeks or
$1,000 in CY |
$9,000 |
0.06%
10.30%
(2.7%) |
|
MN |
At least
$1,000 in HQ; $250 outside HQ |
For maximum
50% of AWW in BP to a maximum of 66 2/3% of state AWW or
50% of AWW in BP HQ to a maximum of 45% of state AWW |
$38 |
$351
based on HQW
& $521
based on total BPW |
Greater of
$50 or 25% of wages |
Lesser of
1/3 BPW or 26 x WBA |
10-26 |
Any size |
$24,000 |
0.40%
9.3%
(2.32%) |
|
MS |
40 x WBA;
$780 in HQ; wages in 2 qtrs |
1/26 HQW |
$30 |
$210 |
$40 |
1/3 BPW |
13-26 |
20 weeks or
$1,500 in any qtr |
$7,000 |
0.4%
5.4%
(2.7%) |
|
MO |
1½ x HQW;
$1,400 in 1 qtr; or wages in 2 qtrs of BP=1½ maximum
taxable wage base |
4.00% HQW |
$56 |
$280 |
Greater of
20% WBA or $20 |
Lesser of
26 × WBA or 1/3 BPW |
12-26 |
20 weeks or
$1,500 in any qtr |
$11,000 |
0.0%
6.0%
(2.7%) |
|
MT |
BPW = 1½ x
HQW & total wages ≥ 7% of AAW or BPW ≥ 50% of AAW |
1% BPW or
1.9% wages in 2 HQs |
$103 |
$362 |
½ wages in
excess of ¼ WBA |
Weighted
schedule of BPW to HQW |
8-28 |
$1,000 in
current or preceding year |
$22,700 |
0.13%
6.50%
(InAvg) |
|
NE |
$2,592;
$800 in each of 2 qtrs; $800 in HQ |
½ AWW |
$30 |
$288 |
¼ WBA |
Lesser of
26 × WBA or 1/3 BPW |
14-26 |
20 weeks or
$1,500 in any qtr |
$9,000 |
0.24%
5.4%
(1.6%) |
|
NV |
1½ x HQW;
or wages in 3 of 4 qtrs of BP |
1/25 HQW |
$16 |
$362 |
¼ wages |
Lesser of
26 x WBA or 1/3 BPW |
12-26 |
$225 in any
qtr |
$24,600 |
0.25%
5.40%
(2.95%) |
|
NH |
$2,800;
$1,400 in each of 2 qtrs |
1%-1.1%
annual wages |
$32 |
$372 |
30% WBA |
Uniform
duration |
26 |
20 weeks or
$1,500 in any qtr |
$8,000 |
0.10%
6.50%
(2.7%) |
|
NJ |
20 weeks
employment at 20 x state hrly min wage or 1,000 x state
hrly min wage |
60% of
claimant's AWW + DA |
$73-
84 |
$536 |
Greater of
20% WBA or $5 |
100% base
weeks worked in base year up to 26 |
1-26 |
$1,000 in
any year |
$26,600 |
0.1825%
5.4%
(2.6825%) |
|
NM |
$1,615.27
in HQW and wages in at least 1 other qtr |
52.5% of
AWW paid in BP qtr in which wages were highest |
$65-
$97 |
$326-
386 |
1/5 WBA |
Lesser of
26 × WBA or 60% BPW |
Up to 26 |
20 weeks or
$450 in any qtr |
$18,600 |
0.03%
5.40%
(2.0%) |
|
NY |
1½ x HQW;
$1,600 in HQ |
1/26 HQW
unless HQW ≤ $3,575 then, 1/25 HQW |
$40 |
$405 |
None. All
employment affects WBA |
Uniform
duration |
26 |
$300 in any
qtr |
$8,500 |
0.9%
8.9%
(3.4%) |
|
NC |
6 x AWW;
wages in 2 qtrs of BP |
1/26 HQW |
$39 |
$457 |
10% AWW in
HQ |
(BPW / HQW)
x 8 2/3 |
13-26 |
20 weeks or
$1,500 in any qtr |
$17,800 |
0.0%
5.7%
(1.20%) |
|
ND |
1½ x HQW;
wages in 2 qtrs |
1/65 of
wages in 2 HQs + ½ wages in 3rd
HQ |
$43 |
$351 |
60% WBA |
Weighted
schedule of BPW to HQW |
12-26 |
20 weeks or
$1,500 in any qtr |
$21,300 |
0.34%
8.09%
(1.60%) |
|
OH |
20 weeks
employment with wages averaging 27.5% of state AWW;
wages in 2 qtrs |
½
claimant's AWW + DA of $1-$124 based on claimant's AWW
and number of dep |
$100 |
$355-
479 |
1/5 WBA |
20 x WBA +
1 x WBA for each qualifying week in excess of 20 |
20-26 |
20 weeks or
$1,500 in any qtr |
$9,000 |
0.4%
9.0%
(2.7%) |
|
OK |
$1,500 and
1½ x HQW |
1/23 HQW |
$16 |
$342 |
$100 |
Weighted
schedule of BPW to HQW |
18-26 |
20 weeks or
$1,500 in any qtr |
$13,200 |
0.2%
5.80%
(1.8%) |
|
OR |
6 x WBA
since prior initial claim and total base year earnings ≥
1½ x HQW; or 500 hours of employment in BP |
1.25% BPW |
$104 |
$463 |
1/3 WBA or
10 x $7.80 (i.e., the state minimum wage) |
1/25 BPW |
3-26 |
18 weeks or
$225 in any qtr |
$29,000 |
0.9%
5.4%
(2.4%) |
|
PA |
$800 in HQ;
$1,320 in BP; at least 20% of BPW outside HQ; 16 credit
weeks in BP |
1/23-1/25
HQW + $5 for 1 dep; $3 for 2nd
dep |
$35-
43 |
$520-
528 |
Greater of
$6 or 40% WBA |
At least 16
credit weeks for minimum, 18 for maximum |
16 or 26 |
Any size |
$8,000 |
0.3%
9.2%
(3.5%) |
|
PR |
40 x WBA;
$280 minimum; $75 in 1 qtr; wages in 2 qtrs |
1/11- 1/26
HQW |
$7 |
$133 |
WBA |
Uniform
duration |
26 |
Any size |
$7,000 |
1.4%
5.4%
(2.9%) |
|
RI |
1½ x HQW.
200 x minimum hourly wage in 1 qtr and 400 x minimum
hourly wage in BP; or 1,200 x minimum hourly wage in BP |
4.62% HQW +
greater of $10 or 5% of the benefit rate per dep up to 5
deps |
$65-
115 |
$492-
615 |
1/5 WBA |
36% BPW |
8-26 |
Any size |
$16,000 |
1.69%
9.79%
(2.34%) |
|
SC |
1½ x HQW;
$900 minimum; $540 in HQ |
1/26 HQW |
$20 |
$303 |
¼ WBA |
1/3 BPW |
15-26 |
20 weeks or
$1,500 in any qtr |
$7,000 |
1.24%
6.10%
(2.64%) |
|
SD |
$728 in HQ;
20 x WBA outside HQ |
1/26 HQW |
$28 |
$274 |
¼ wages
over $25 |
1/3 BPW |
15-26 |
20 weeks or
$1,500 in any qtr |
$8,500 |
0.0%
7.0%
(1.20%) |
|
TN |
40 x WBA;
$780.01 avg wages in highest 2 qtrs; BPW outside HQW ≥
the lesser of 6 x WBA or $900 |
1/26 of avg
2 highest qtrs |
$30 |
$275 |
Greater of
$50 or ¼ WBA |
Lesser of
26 × WBA or ¼ BPW |
13-26 |
20 weeks or
$1,500 in any qtr |
$7,000 |
0.15%
10.00%
(2.7%) |
|
TX |
37 x WBA;
wages in at least 2 qtrs |
1/25 HQW |
$56 |
$364 |
Greater of
$5 or ¼ WBA |
27% BPW |
10-26 |
20 weeks or
$1,500 in any qtr |
$9,000 |
0.40%
7.64%
(2.70%) |
|
UT |
$2,800 and
1) 1½ × HQW or 2) $140 for 20 weeks |
1/26 HQW |
$26 |
$406 |
30% WBA |
27% BPW |
10-26 |
Any size |
$25,400 |
0.30%
9.30%
(1.50%) |
|
VT |
$1,912 HQW
+ BP wages ≥ 40% HQW |
Wages in
the 2 highest qtrs divided by 45 |
$59 |
$394 |
Greater of
30% WBA or $40 |
Uniform
duration |
26 |
20 weeks or
$1,500 in any qtr |
$8,000 |
0.8%
6.5%
(1.0%) |
|
VA |
$2,700 in
highest 2 qtrs of BP |
1/50 of the
2 highest qtrs |
$54 |
$347 |
$50 |
½ BPW |
12-26 |
20 weeks or
$1,500 in any qtr |
$8,000 |
0.10%
6.20%
(2.5%) |
|
VI |
1½ x HQW
and $858 in HQ; or $858 in HQ and 39 x WBA in BP |
1/26 HQW |
$33 |
$426 |
25% in
excess of $15 |
1/3 BPW |
13-26 |
Any size |
$20,500 |
0.0%
6.0%
(1.0%) |
|
WA |
680 hours;
wages in 2-3 qtrs |
3.85% of
avg 2 high qtrs in BP |
$116 |
$496 |
¼ wages
over $5 |
1/3 BPW |
1-26 |
Any size |
$31,400 |
0.47%
6.12%
(InAvg + 15%) |
|
WV |
$2,200 and
wages in 2 qtrs |
1% annual
wages |
$24 |
$391 |
$60 |
Uniform
duration |
26 |
20 weeks or
$1,500 in any qtr |
$8,000 |
1.5%
7.5%
(2.7%) |
|
WI |
30 x WBA
and 4 x WBA outside HQ |
4% HQW up
to maximum WBA |
$53 |
$355 |
$30 plus
33% of wages in excess of $30 |
40% BPW |
12-26 |
20 weeks or
$1,500 in any qtr |
$10,500 |
0.0%
8.9%
(3.25% or 3.40%) |
|
WY |
1.4 x HQW;
at least 8% of statewide AAW |
4% HQW |
$25 |
$349 |
50% WBA |
30% BPW |
11-26 |
Any size |
$18,100 |
0.47%
8.97%
(InAvg) |