Significant Provisions of State Unemployment Insurance Laws, Effective January 2020 (Version 3)
Summary
A table from the U.S. Department of Labor's Employment and Training Administration, Office of Unemployment Insurance, titled Significant Provisions of State Unemployment Insurance Laws, effective January 2020, Version 3. For each state it sets out benefit provisions (wages needed to qualify, computation of the weekly benefit amount, minimum and maximum weekly benefit amounts, earnings disregarded and weeks payable), coverage, and taxes (taxable wage base and minimum, maximum and new employer tax rates). Footnotes explain that the weeks shown exclude additional weeks some states pay, that tax rates apply only to experience-rated employers, and that some states use a July 1 through June 30 rate year. The table directs comments to staff of the Office of Unemployment Insurance.
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“Significant Provisions of State Unemployment Insurance Laws, Effective January 2020 (Version 3).”
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U.S. DEPARTMENT OF LABOR EMPLOYMENT AND TRAINING ADMINISTRATION
Office of Unemployment Insurance
SIGNIFICANT PROVISIONS OF STATE UNEMPLOYMENT INSURANCE LAWS
EFFECTIVE JANUARY 2020
Version 3
BENEFITS COVERAGE TAXES
Minimum &
Weekly Benefit Size of
Earnings/ Calculation of Maximum
Computation of Amount1 Weekly Benefit Payroll Wages
Employment Maximum Rates3
Weekly Benefit Earnings Weeks (Length of Subject to
Needed in Base Benefit
Amount Disregarded Payable2 Employment/ Tax New
Period to Qualify Mini- Maxi- Amount
Wages Paid) Employer
mum Mum
Rate4
0.65%
1/26 avg of 2 Lesser of 1/4 20 weeks or
6.80%
AL 1½ x HQW highest qtrs. $45 $275 1/3 WBA BPW or 14 145 $1,500 in any $8,000
x WBA qtr 2.70%
Weighted 1.00%
schedule of 5.40%
$2,500; wages in 0.9-2.2% of annual $50 and ¼
$56- $370- BPW to HQW
AK 2 qtrs, at least wages + $24 per wages over 16-26 Any size $41,500
$128 $442 for # of
$250 outside HQ dep up to $72 $50 1.09%
weeks x
WBA
1½ x HQW and
390 x minimum 0.05%
wage in effect in 12.85%
1 qtr; or wages in
2 qtrs with wages Lesser of 1/3 20 weeks or
AZ in 1 qtr sufficient 1/25 HQW $187 $240 $30 BPW or 26 x 8-26 $1,500 in any $7,000
to qualify for WBA qtr
2.00%
maximum WBA
and total BPW ≥
taxable wage
base
One 0.10%
35 x WBA; wages Lesser of 1/3
employee for 6.00%
AR in 2 qtrs 1/26 of the avg of $81 $451 40% WBA BPW or 16 x 9-16 $7,000
10 or more
the 4 qtrs in BP WBA 2.90%
days in a CY
$1,300 in HQ, or Greater of Lesser of 1/2 1.50%
Over $100 in 6.20%
CA $900 in HQ with 1/23 to 1/26 HQW $40 $450 $25 or 1/4 BPW or 26 x 14-26 $7,000
any qtr
BPW = 1¼ x HQ wages WBA 3.40%
Higher of 60% of
1/26 of 2 0.58%
consecutive HQW, 7.40%
40 x WBA or capped by 50% of
$561 Lesser of 1/3 20 weeks or
$2,500, State avg weekly
CO $25 or ¼ WBA BPW or 26 x 13-26 $1,500 in any $13,600
whichever is earnings or 50% of
$6186 WBA qtr
greater 1/52 BP earnings
capped by 55% of 1.70%
State avg weekly
earnings
1/26 avg of 2 HQs
0.50%
+ $15 per dep, up
Uniform 20 weeks or 5.40%
to 5; DA capped at $649-
CT 40 x WBA $15-30 1/3 wages N/A duration $1,500 in any $15,000
WBA (For $724
26 qtr
construction 3.20%
workers, 1/26 HQ)
Greater of 20 weeks or 0.10%
1/46 total wages in 8.00%
DE 36 x WBA $20 $400 $10 or 50% 1/2 BPW 24-26 $1,500 in any $16,500
2 highest qtrs
WBA qtr
1.60%
1½ x HQW or 1.60%
within $70; not Uniform 7.00%
1/3 of wages
DC less than $1,950 1/26 HQW $50 $444 N/A duration Any size $9,000
plus $50
in 2 qtrs; $1,300 26 2.70%
in 1 qtr
1½ x HQW; 8 x Federal Lesser of 20 weeks or 0.10%
FL minimum $3,400; 1/26 HQW $32 $275 hourly mini- 25% BPW or 9-125 $1,500 in any $7,000 5.40%
wages in 2 qtrs mum wage 12 x WBA qtr 2.70%
Wages in 2 qtrs &
150% x HQW or 0.04%
HQW divided by 1/42 of wages in Lesser of 1/4 20 weeks or 7.56%
GA 21 for WBA w/ highest 2 qtrs or $55 $365 $50 BPW or 14 x 6-145 $1,500 in any $9,500
total earnings in 1/21 HQW WBA qtr
2 qtrs totaling at 2.70%
least 40 x WBA
0.00%
Uniform
26 x WBA; wages 5.60%
HI 1/21 HQW $5 $648 $150 N/A duration Any size $48,100
in 2 qtrs
26 2.40%
Weighted 0.24735%
schedule of 5.40%
1¼ x HQW; 20 weeks or
BPW to HQW
ID minimum $1,872 1/26 HQW $72 $448 1/2 WBA 10-205 $1,500 in any $41,600
for # of
in 1 qtr qtr 0.97%
weeks x
WBA
0.20%
47% of claimant’s Uniform 20 weeks or 6.40%
$1,600; $440 $51- $484-
IL AWW in 2 highest 1/2 WBA N/A duration $1,500 in any $12,740
outside HQ $77 $667
qtrs. 26 qtr 3.125%
Greater of
1½ x HQW 0.50%
$3 or 20%
totaling at least Lesser of 7.40%
WBA from
IN $2,500 in last 2 47% of AWW in BP $37 $390 28% BPW or 26 Any size $9,500
other than
qtrs; not less than 26 x WBA
BP 2.50%
$4,200 in BP
employers
1¼ x HQW; 3.5% 0.00%
of the statewide 1/23 HQW or Lesser of 1/3 Any wages 7.50%
$72- $481-
IA AAW in HQ; 1/2 1/19-1/22 HQW for 1/2 WBA BPW or 26 x 8-26 preceding or $31,600
$87 $591
HQW in qtr not claimants with deps WBA current CY
1.00%
the HQ
0.00%
30 x WBA; wages Lesser of 1/3 20 weeks or 7.10%
KS in 2 qtrs 4.25% HQW $122 $488 25% WBA BPW or 16 x 10-16 5
$1,500 in any $14,000
WBA qtr
2.70%
1½ x HQW; 8 x 0.30%
Lesser of 1/3 20 weeks or 9.00%7
WBA in last 2
KY 1.1923% BPW $39 $552 1/5 wages BPW or 26 x 15-26 $1,500 in any $10,800
qtrs; $1,500
WBA qtr 2.70%
in a qtr
0.09%
$1,200 total 1/25 of the avg of Uniform 20 weeks or
Lesser of 1/2 6.00%
LA BPW; wages in 2 wages in 4 qtrs of $10 $247 N/A duration $1,500 in any $7,700
WBA or $50
qtrs; 1½ x HQW BP x 1.05 x 1.15 26 qtr
IndAvg%
1/22 avg wages 0.06%
2 x AWW in 2
paid in 2 highest Lesser of 1/3 20 weeks or 5.46%7
different BP qtrs; $77- $445-
ME qtrs of BP + $10 $100 BPW or 26 x 15-26 $1,500 in any $12,000
total BPW = 6 x $115 $667
per dep up to 1/2 WBA qtr 1.86%
AWW
WBA
0.30%
1½ x HQW; Uniform
1/24 HQW + $8 per $50- 7.50%
MD $1,176.01 in HQ; $430 < $50 N/A duration Any size $8,500
dep up to 5 deps $90
$1,800 in 2 qtrs 26 2.60%
0.94%
14.37%
50% AWW + $25 $823- Lesser of 13 weeks or
30 x WBA; $98- 10-265
MA per dep up to 1/2 $1,234 1/3 WBA 36% BPW or $1,500 in any $15,000
$5,100 minimum $147
WBA 26 x WBA qtr
2.42%
Total BPW = 1½ WBA
x HQW; wages in reduced by 0.00%
at least 2 BP qtrs; 50¢ for 6.30%
at least $3,667 in every $1
Lesser of
HQ; or wages in 4.1% HQW + $6 for $150- earned, and 20 weeks or
MI $362 43% BPW or 14-20 $9,000
at least 2 BP qtrs; each dep up to 5 $180 wages plus $1,000 in CY
20 x WBA
BPW at least 20 x benefits
State AWW cannot 2.70%
($1,022.92) or exceed 1.5 x
$20,458.40 WBA
Higher of 50% of
WBA 0.10%
1/13 HQW up to
reduced by Lesser of 1/3 9.00%
5.3% of State 43% of State AWW $462
MN 50¢ for BPW or 26 x 11-26 Any size $35,000
AAW or 50% of 1/52 $28 or
every $1 WBA
BPW up to 66⅔% $7406 IndAvg%
earned
of State AWW
0.00%
40 x WBA; $780 Lesser of 1/3 20 weeks or 5.40%
MS in HQ; wages in 2 1/26 HQW $30 $235 $40 BPW or 26 x 13-26 $1,500 in any $14,000
qtrs WBA qtr
1.00%
1½ x HQW;
0.00%
$1,500 in 1 qtr; or
Greater of Lesser of 1/3 20 weeks or 5.40%
wages in 2 qtrs 4% of the avg of
MO $35 $320 20% WBA or BPW or 20 x 8-20 $1,500 in any $11,500
of BP = 1½ the 2 HQWs
$20 WBA qtr
maximum taxable 2.376%
wage base
Weighted 0.00%
BPW > 1½ x
schedule of $1,000 in 6.12%
HQW and total
1% BPW or 1.9% BPW to HQW current or
MT wages > 7% of $163 $552 1/4 WBA 8-28 $34,100
wages in 2 HQs for # of preceding
AAW or BPW > IndAvg%
weeks x year
50% of AAW
WBA
$4,324 in BP; $9,000 0.00%
$1,850 in HQW Lesser of 1/3 20 weeks or or $24000 5.40%
NE and wages in at 1/2 AWW $70 $440 1/4 WBA BPW or 26 x 10-26 $1,500 in any for high tax
least 1 other qtr WBA qtr group em- 1.25%
of $800 ployers
1½ x HQW in BP 0.25%
and $400 in HQ; Lesser of 1/3 5.40%
$225 in any
NV or wages in 3 of 4 1/25 HQW $16 $469 1/4 wages BPW or 26 x 8-26 $32,500
qtr
qtrs in BP and WBA
2.95%
$400 in HQ
0.10%
Uniform 20 weeks or
$2,800; $1,400 in 1%-1.1% annual 7.50%8
NH $32 $427 30% WBA N/A duration $1,500 in any $14,000
each of 2 qtrs wages
26 qtr 1.70%
20 weeks
employment at 20 100% base 0.40%
x State hourly Greater of weeks 5.40%7,8
60% of claimant’s $120- $1,000 in any
NJ minimum wage or $713 20% WBA or worked in 20-26 $35,300
AWW + DA $138 year
1,000 x State $5 base year up
2.80%
hourly minimum to 26
wage
$2,089.72 in 53.5% of AWW 0.33%
Lesser of 20 weeks or
HQW and wages paid in BP qtr $86- $461- 5.40%
NM 1/5 WBA 60% BPW or 14-26 $450 in any $25,800
in at least 1 other in which wages $129 $511
26 x WBA qtr IndAvg%
qtr were highest
0.0%
6.9%
None. All Uniform
1½ x HQW; 1/25 to 1/26 HQW $300 in any
NY $104 $504 employment N/A duration $11,600
$2,600 in HQ qtr
affects WBA 26
2.5%
0.06%
Uniform 20 weeks or
6 x AWW; wages Last 2 qtrs of 5.76%
NC $15 $350 20% WBA N/A duration $1,500 in any $25,200
in 2 qtrs of BP BP/52
129 qtr 1.00%
Weighted 0.08%
schedule of 20 weeks or 9.69%
1/65 of wages in 2
1½ x HQW; BPW to HQW $1,500 in any
ND HQs + ½ wages in $43 $618 60% WBA 12-26 $37,900
wages in 2 qtrs for # of qtr
3rd HQ
weeks x 1.02%
WBA
20 weeks
½ claimant’s AWW 20 x WBA + 0.30%
employment with
+ DA of $1-$155 1 x WBA for 20 weeks or 9.40%
wages averaging $135 $480-
OH based on 1/5 WBA each quali- 20-26 $1,500 in any $9,000
27.5% of State $647
claimant’s AWW fying week in qtr
AWW; wages in 2 2.70%
and number of dep excess of 20
qtrs
$1,500 and 1½ x Lesser of %
HQW or any of state 0.10%
taxable wages if annual wage 5.50%7
20 weeks or
total wages equal or % of BPW
OK 1/23 HQW $16 $539 $100 16-26 $1,500 in any $18,700
or exceed taxable (based on
qtr
wage base for conditional
year claim was factors); or 1.50%
effective 26 x WBA
BPW > $1,000
and BPW > 1½ x 0.70%
Greater of Lesser of 1/3 18 weeks or 5.40%7
HQW; or 500
OR 1.25% BPW $151 $648 $125 or 1/3 BPW or 26 x 3-26 $1,000 in any $42,100
hours of
WBA WBA qtr
employment in 2.10%
BP
$1,688 in HQ;
1.2905%
$2,718 in BP; at (4% HQW + 2) x Actual
Greater of 9.9333%
least 37% of 0.98 + 2 DA; $5 for $68- $572- number of
PA $21 or 30% 18-26 Any size $10,000
BPW outside HQ; 1st dep; $3 for 2nd $76 $580 credit weeks
WBA
18 credit weeks in dep in BP x WBA 3.6890%
BP
1.20%
40 x WBA; $280 Uniform 5.40%
PR minimum; wages 1/11-1/26 HQW $33 $190 WBA N/A duration Any size $7,000
in 2 qtrs 26 2.80%
1½ x HQW; 200 x 3.85% of avg high
minimum hourly 2 qtrs in BP + $24,000 0.90%
wage in 1 qtr and greater of $15 or or 9.40%7,8
Lesser of
400 x minimum 5% of weekly $53- $586- $25,500 for
RI 1/5 WBA 33% BPW or 17-26 Any size
hourly wage in benefit rate per $103 $732 high tax
26 x WBA
BP; or 1,200 x dep, capped at the group em-
1.27%
minimum hourly greater of $50 or ployers
wage in BP 25% of WBA
0.00%
1½ x HQW; Lesser of 1/3 20 weeks or 5.40%
50% of HQ avg
SC $4,455 minimum; $42 $326 1/4 WBA BPW or 20 x 13-20 $1,500 in any $14,000
weekly wage
$1,092 in HQ WBA qtr
0.81%
0.00%
Lesser of 1/3 20 weeks or 9.30%
$728 in HQ; 20 x 1/4 wages
SD 1/26 HQW $28 $414 BPW or 26 x 15-26 $1,500 in any $15,000
WBA outside HQ over $25
WBA qtr
1.20%
40 x WBA;
$780.01 avg 0.01%
wages in highest Greater of Lesser of 20 weeks or 10.00%8
1/26 of avg 2
TN 2 qtrs; BPW $30 $275 $50 or 1/4 1/4 BPW or 13-26 $1,500 in any $7,000
highest qtrs
outside HQW > WBA 26 x WBA qtr
the lesser of 6 x 2.70%
WBA or $900
1/25 HQW 0.00%
Capped at 47.6% Greater of Lesser of 20 weeks or 6.00%
37 x WBA; wages
TX of AWW in covered $69 $521 $5 or 1/4 27% BPW or 10-26 $1,500 in any $9,000
in at least 2 qtrs
employment in TX, WBA 26 x WBA qtr
2.70%
calculated annually
0.00%
$3,900 in BP and 1/26 HQW minus 7.00%
UT $32 $580 30% WBA 27% BPW 10-26 Any size $36,600
1½ x HQW $5
IndAvg%
0.80%
Wages in the 2 Lesser of 20 weeks or
1.4 x HQW and 50% of 6.50%7
VT highest qtrs $72 $513 46% BPW or 21-26 $1,500 in any $16,100
$2871 in HQ gross wages
divided by 45 26 x WBA qtr 1.00%
0.10%
Weighted 6.20%
schedule of 2
20 weeks or
$3,000 in highest 1/50 of the 2 highest qtrs
VA $60 $378 $50 12-26 $1,500 in any $8,000
2 qtrs of BP highest qtrs. to WBA for #
qtr 2.50%
weeks x
WBA
1½ x HQW and 2.50%
25% in Lesser of 1/3
$858 in HQ; or 2.50%
VI 1/26 HQW $33 $602 excess of BPW or 26 x 13-26 Any size $28,900
$858 in HQ and
$15 WBA
39 x WBA in BP 2.00%
0.00%
680 hours; wages Lesser of 1/3 5.40%
3.85% of avg of 1/4 of wages
WA in BP or alternate $188 $790 BPW or 26 x 1-26 Any size $52,700
high 2 qtrs in BP over $5
BP WBA IndAvg%
55% of 1/52 of 1.50%
Uniform 20 weeks or
$2,200 and median wages in 7.50%
WV $24 $424 $60 N/A duration $1,500 in any $12,000
wages in 2 qtrs worker’s wage
26 qtr
class 2.70%
$30 + 33% 0.00%
35 x WBA, HQ Lesser of 20 weeks or
of wages in 10.7%
WI >$1,350 and 4 x 4% HQW $54 $370 40% of BPW 14-26 $1,500 in any $14,000
excess of
WBA outside HQ or 26 X WBA qtr 2.50%
$30
0.00%
1.4 x HQW; at Lesser of 8.50%
WY least 8% of 4% HQW $36 $508 50% WBA 30% BPW or 11-26 Any size $26,400
statewide AAW 26 x WBA IndAvg%
This report summarizes key data points from state Unemployment Insurance laws and regulations. This does not include extensions or
special programs. It is one of three regularly-provided reports from the Office of Unemployment Insurance (OUI) Division of Legislation. It
may be used in conjunction with the Report on State Legislation and the Comparison of State Unemployment Insurance Laws available
online at https://oui.doleta.gov/unemploy/statelaws.asp#RecentStatelaw. This report is issued solely for informational, reference, and
research purposes. It is not an official interpretation of state UI laws. The state laws and regulations should be consulted for the full text.
KEY:
Avg – Average AAW – Average Annual Wage AWW – Average Weekly Wage BP – Base Period
BPW – Base Period Wages CQ – Calendar Quarter CY– Calendar Year DA – Dependents Allowance
DEP(s) – Dependent(s) HQ – High Quarter HQW – High Quarter Wages IndAvg – Industry Average
WBA – Weekly Benefit Amount Qtrs – Quarters
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: CT, DE, GA, IA, MD, MI, NV, NJ, VT, and WY. The waiting week may be
paid after a specified period of unemployment in KY, MO, and TN. In TX, the claimant must be unemployed for a specified period of time
and return to full-time work, or exhaust benefits. In some states, the waiting week may be suspended under certain conditions.
Base Periods – Almost all qualifying earnings are determined using a base period consisting of the first four of the last five completed CQs.
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: AK, AR, CA, CO, CT, DE, DC, GA, HI, ID, IL, IA, KS, ME, MD, MA, MI, MN, MT, NE, NV, NH, NJ, NM, NY, NC, OH,
OK, OR, PR, RI, SC, SD, UT, VT, VA, VI, WA, WV, and WI.
FOOTNOTES:
1 When a range is provided, higher includes dependents’ allowance; the higher figure for both the minimum and maximum WBAs includes
the dependents’ allowance for the maximum number of dependents.
2 This does not include additional weeks of benefits that some states pay under limited circumstances, such as high unemployment,
continuation of approved training, or workforce dislocations. See Chapter 4 of the Comparison of State Unemployment Insurance Laws.
3 Rates apply only to experience rated employers and do not include surtaxes, penalties, surcharges, or applicable non UI taxes. See
Tables 2-11 and 2-16 in Chapter 2 of the Comparison of State Unemployment Insurance Laws.
4 New employer rate shown is the base rate. Higher rates may apply depending on industry classification and/or other factors in state law.
5 Number of weeks is dependent on BPW and the state’s unemployment rate.
6 The lower amount shown is based on HQWs and the higher amount shown is based on total BPWs.
7 Rate year is July 1 through June 30. All other states have a rate year of January 1 through December 31.
8 Tax rate shown is reduced in some circumstances due to certain UI Administration or non-UI taxes paid (see state law for details).
9 Uniform number of weeks is dependent on the state’s unemployment rate.
Any comments or corrections may be directed to one of the following OUI staff: John Schuettinger at 202-693-2680, Julie Balster at 202-
693-3615, or Tiffany Agnew at 202-693-2998.
State-specific information on filing a UI claim, employment assistance, or employer information is available online at
https://www.careeronestop.org/localhelp/unemploymentbenefits/unemployment-benefits.aspx.
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