Payroll Articles
State Unemployment Insurance
Purpose
In general, the Federal-State Unemployment Insurance Program provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined under State law), and meet other eligibility requirements of State law.
Unemployment insurance payments (benefits) are intended to provide temporary financial assistance to unemployed workers who meet the requirements of State law.
Each State administers a separate unemployment insurance program within guidelines established by Federal law.
Eligibility for unemployment insurance, benefit amounts and the length of time benefits are available are determined by the State law under which unemployment insurance claims are established.
In the majority of States, benefit funding is based solely on a tax imposed on employers. (Three (3) States require minimal Employee contributions.)
Eligibility
- You must meet the State requirements for wages earned or time worked during an established (one year) period of time referred to as a "base period". (In most States, this is usually the first four out of the last five completed calendar quarters prior to the time that your claim is filed.)
- You must be determined to be unemployed through no fault of your own (determined under State law), and meet other eligibility requirements of State law.
Filing a Claim
You should contact the State Unemployment Insurance agency as soon as possible after becoming unemployed. In some States, you can now file a claim by telephone.
It generally takes two to three weeks after you file your claim to receive your first benefit check. Some States require a one-week waiting period; therefore, the second week claimed is the first week of payment, if you are otherwise eligible.
When you file the claim, you will be asked certain questions, such as addresses and dates about your former employment. To make sure your claim is not delayed, be sure to give complete and correct information.
Continued Eligibility
You must file weekly or biweekly claims (after the week(s) has ended), and respond to questions concerning your continued eligibility. You must report any earnings from work you had during the week(s). You must also report any job offers or refusal of work during the week. These claims are usually filed by mail or telephone; the State will provide filing instructions.
When directed, you must report to your local Unemployment Insurance Claims Office or One-Stop/Employment Service Office on the day and at the time you are scheduled to do so. If you fail to report as scheduled for any interview, benefits may be denied.
You must continue to meet the eligibility requirements stated in the previous section.
Registering For Work
Claimants who file for unemployment benefits may be directed to register for work with the State Employment Service, so it can assist you in finding employment. If you are not required to register, you still may seek help in finding a job from the Employment Service.
The One-Stop/Employment Service Office has current labor market information and provides a wide array of re-employment services free of charge.
Employment Service staff can refer you to job openings in your area, or in other parts of the State or country if you are willing to relocate.
They can refer you to various training programs.
If job openings in your field are limited, they can offer testing and counseling to determine other jobs you might like to do and are able to do.
If you believe you have special needs or considerations, such as physical needs or other considerations, which may prevent you from getting a job, they can refer you to other agencies for help with those needs.
Disqualification from Eligibility
If your reason for separation from your last job is due to some reason other than a "lack of work" - a determination will be made about whether you are eligible for benefits.
Generally all determinations of whether or not a person is eligible for benefits are made by the appropriate State under its law or applicable federal laws.
If you are disqualified/denied benefits, you have the right to file an appeal. The State will advise you of your appeal rights. You must file your appeal within an established time frame. Your employer may also appeal a determination if he/she does not agree with the State's determination regarding your eligibility.
Benefits
In general, benefits are based on a percentage of an individual's earnings over a recent 52-week period - up to a State maximum amount.
Benefits can be paid for a maximum of 26 weeks in most States.
Additional weeks of benefits may be available during times of high unemployment (see Extended Benefits). Some States provide additional benefits for specific purposes.
Benefits are subject to Federal income taxes and must be reported on your Federal income tax return. You may elect to have the tax withheld by the State Unemployment Insurance agency.
TEMPORARY EXTENDED UNEMPLOYMENT COMPENSATION WHAT IS TEUC?
Temporary Extended Unemployment Compensation (TEUC) provides extra weeks of federally-funded unemployment benefits to unemployed workers throughout the country who have received all regular unemployment benefits available to them.
WHO IS ELIGIBLE?
Individuals who had a TEUC balance in their account as of December 31, 2003, may continue to collect that balance through the week ending April 3, 2004. The right to file a new TEUC claim to establish eligibility expired the last full week of December, 2003
HOW MUCH WILL EACH WORKER BE PAID?
Each weekly payment will equal the amount payable for the unemployed worker's most recent claim for regular state benefits.HOW MANY WEEKS OF BENEFITS ARE AVAILABLE?
TEUC is a two-tiered program:
TEUC Up to 13 weeks of TEUC are available to eligible unemployed workers in all states.
TEUC-X In states where an "Extended Benefit" period is in effect when an individual exhausts the first tier of TEUC, up to 13 additional weeks of benefits will be available.
Unemployment Compensation for Ex-service members
Purpose
The Unemployment Compensation for Ex-service members program provides benefits for eligible ex-military personnel. The program is administered by the States as agents of the Federal government.
If you were on active duty with a branch of the U.S. military, you may be entitled to benefits based on that service.
You must have been separated under honorable conditions.
There is no payroll Deduction from the service member's wages for unemployment insurance protection. Benefits are paid for by the various branches of the military.
Benefits
The law of the State (under which the claim is filed) determines benefit amounts, number of weeks benefits can be paid, and other eligibility conditions.
Filing A Claim
You should contact your State Unemployment Insurance agency as soon as possible after separation. You should have a copy of your separation papers (DD Form-214) available. In some States, you can now file a claim by telephone.
Unemployment Insurance Extended Benefits
Purpose
Extended Benefits are available to workers who have exhausted regular unemployment insurance benefits during periods of high unemployment. The basic Extended Benefits program provides up to 13 additional weeks of benefits when a State is experiencing high unemployment. Some States have also enacted a voluntary program to pay up to 7 additional weeks (20 weeks maximum) of Extended Benefits during periods of extremely high unemployment.
Eligibility
Extended Benefits may start after an individual exhausts other unemployment insurance benefits (not including Disaster Unemployment Assistance or Trade Readjustment Allowances).
Not everyone who qualified for regular benefits qualifies for Extended Benefits. The State agency will advise you of your eligibility for Extended Benefits.
Benefits
The weekly benefit amount of Extended Benefits is the same as the individual received for regular unemployment compensation. The total amount of Extended Benefits that an individual could receive may be fewer than 13 weeks (or fewer than 20 weeks).
Filing A Claim
When a State begins an Extended Benefit period, it notifies those who have received all of their regular benefits that they may be eligible for Extended Benefits. If your State's unemployment is high, you should contact the State Unemployment Insurance agency to ask whether Extended Benefits are available.
Disaster Unemployment Assistance
Purpose
Disaster Unemployment Assistance provides financial assistance to individuals whose employment or self-employment has been lost or interrupted as a direct result of a major disaster declared by the President of the United states. Before an individual can be determined eligible for Disaster Unemployment Assistance, it must be established that the individual is not eligible for regular unemployment insurance benefits (under any state or federal law). The program is administered by states as agents of the federal government.
Eligibility
Disaster Unemployment Assistance is available to unemployed U.S. nationals and qualified aliens who worked or were self-employed if they:
- worked or were self-employed in or were scheduled to begin work or self-employment in an area declared as a federal disaster area.
- can no longer work or perform services because of physical damage or destruction to the place of employment as a direct result of a disaster.
- establish that the work or self-employment they can no longer perform was their primary source of income.
- do not qualify for regular unemployment insurance benefits from any state.
- can not perform work or self-employment because of an injury or because they were incapacitated as a direct result of the disaster.
- became the breadwinner or major support of a household because of the death of the head of the household.
- can not work or perform self-employment due to closure of a facility by the federal government.
- lose a majority of income or revenue because the employer or self-employed business was damaged, destroyed, or closed by the federal government.
- Suffering a monetary loss due to damage of property or crops does not automatically entitle an individual to Disaster Unemployment Assistance.
Benefits
Disaster Unemployment Assistance is available to individuals for weeks of unemployment beginning after the date the major disaster began and for up to 26 weeks after the major disaster was declared by the President, as long as their unemployment continues to be a result of the major disaster.
The maximum weekly benefit amount is determined under the provisions of the state law for unemployment insurance in the state where the disaster occurred.
Filing a Claim
Claims should be filed in accordance with the state's instructions published in announcements about the availability of Disaster Unemployment Assistance, or contact the State Unemployment Insurance agency.