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Unemployment Insurance Primer
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Employer-Funded Taxes
Taxes that employers pay into the state's unemployment insurance fund, which vary according to the employer's industry, history of layoffs, and the overall health of the fund.
Extended Benefits (EB)
Additional weeks of unemployment benefits available during times of high unemployment, triggered by a state's unemployment rate and provided jointly by state and federal funds.
Unemployment Insurance Appeals
The process by which individuals can contest a denial of unemployment benefits, involving a hearing before an administrative law judge or a similar tribunal.
Base Period
A specific time period used by unemployment insurance programs to determine an individual's eligibility and benefit amount, usually the first four of the last five completed calendar quarters.
Continued Claims
Claims filed by beneficiaries after the initial claim to maintain UI benefits, often on a weekly or biweekly basis, proving they are still eligible and seeking work.
Weekly Benefit Amount (WBA)
The amount of money an eligible individual can receive on a weekly basis from unemployment insurance, determined by their previous earnings during the base period.
Partial Unemployment Benefits
Benefits that may be available to workers who have had their hours reduced but are still employed, allowing them to receive a portion of UI benefits to supplement their income.
Suitable Work
A job position that an unemployment benefit recipient is expected to accept if offered, considering factors like pay, experience, and commuting distance.
State Unemployment Tax Act (SUTA)
A law that governs the state unemployment taxes employers must pay to fund their state's unemployment insurance benefits.
Disqualification
The loss of eligibility for unemployment benefits due to reasons such as voluntarily leaving a job without good cause, being fired for misconduct, or refusing suitable work.
Eligibility Criteria
Rules determining who qualifies for unemployment benefits, typically including having worked a minimum period, lost one's job due to reasons beyond their control, and actively seeking employment.
Waiting Week
A standard one-week period after filing an unemployment claim during which no benefits are paid, intended to ensure that only those eligible receive assistance.
Federal Unemployment Tax Act (FUTA)
A federal law that imposes a payroll tax on employers to help fund the state workforce agencies and federal costs of administering unemployment and job service programs.
Duration of Benefits
The length of time for which unemployed individuals can receive benefits, which is typically up to 26 weeks, but can be extended during high unemployment periods.
Workforce Development Programs
Initiatives that provide training and employment assistance to job seekers, including those receiving unemployment benefits, to improve their skills and help them reenter the workforce.
Pandemic Unemployment Assistance (PUA)
A temporary federal program that provided UI benefits to individuals not typically eligible, such as independent contractors, during the COVID-19 pandemic.
Work Search Requirements
Conditions unemployment benefit recipients must meet related to the active search for employment, including applying for jobs, attending interviews, or participating in job training.
Unemployment Insurance Modernization Act
Legislation intended to improve the UI system's response to changing economic conditions, expand coverage to a larger segment of workers, and encourage state reforms.
Unemployment Insurance (UI)
A government-provided financial assistance program that offers temporary support to unemployed workers who have lost their jobs due to no fault of their own.
Reemployment Services
Programs and services provided by the government to help unemployed individuals find new jobs and may be a requirement for continuing to receive UI benefits.
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