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UnEmployment Benefits -  State by State

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)

This document is prepared for general reference and may not reflect all the details of a state's law. Consult the state agency or the state law for authoritative information.

 

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