Federal Unemployment Tax Act
FUTA establishes a 6.0% federal tax on the first $7,000 of each employee's annual wages. Employers in states with approved UI programs receive a 5.4% credit, reducing the effective FUTA rate to 0.6% ($42 per employee per year). FUTA funds cover federal and state UI administration costs, the federal share of extended benefits, and loans to states with insolvent trust funds. States that borrow from the federal fund and don't repay within two years face FUTA credit reductions.
Example
An employer with 100 employees pays $42 × 100 = $4,200/year in FUTA taxes (at the 0.6% effective rate). If the state has outstanding federal loans, the credit is reduced and the employer pays more.
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Alabama Unemployment Benefits
Alabama provides up to $275/week in unemployment benefits for 14–20 weeks. Benefits are calculated using 1/26 of the average of wages in the two highest-paid quarters of the base period.
Alaska Unemployment Benefits
Alaska provides unemployment benefits up to $370/week (or $442 with dependents) for up to 26 weeks. Benefits are administered by Alaska Department of Labor and Workforce Development.
Arizona Unemployment Benefits
Arizona provides up to $320/week in unemployment benefits for 24–26 weeks. Benefits are calculated using 4% of highest quarter wages in base period.
Arkansas Unemployment Benefits
Arkansas provides up to $451/week in unemployment benefits for 12 weeks. Benefits are calculated using 1/26 of average quarterly wages in base period (total base period wages / 104).
California Unemployment Benefits
California provides up to $450/week in unemployment benefits for 26 weeks. Benefits are calculated using highest quarter wages / 26.
Colorado Unemployment Benefits
Colorado provides up to $844/week in unemployment benefits for 26 weeks. Benefits are calculated using higher of: highest 2 consecutive quarters / 26 × 0.60, or total base period wages / 52 / 2.
Connecticut Unemployment Benefits
Connecticut provides unemployment benefits up to $721/week (or $796 with dependents) for up to 26 weeks. Benefits are administered by Connecticut Department of Labor (CTDOL).
Delaware Unemployment Benefits
Delaware provides up to $450/week in unemployment benefits for 26 weeks. Benefits are calculated using 1/46 of total wages in the two highest-paid quarters of base period.
Florida Unemployment Benefits
Florida provides up to $275/week in unemployment benefits for 12–23 weeks. Benefits are calculated using highest quarter wages / 26.
Georgia Unemployment Benefits
Georgia provides up to $365/week in unemployment benefits for 14–26 weeks. Benefits are calculated using two highest quarters of base period wages / 42.
Hawaii Unemployment Benefits
Hawaii provides up to $868/week in unemployment benefits for 26 weeks. Benefits are calculated using high-quarter wages / 21.
Idaho Unemployment Benefits
Idaho provides up to $624/week in unemployment benefits for 10–26 weeks. Benefits are calculated using 1/26 of highest quarter wages in base period.
Illinois Unemployment Benefits
Illinois provides unemployment benefits up to $628/week (or $859 with dependents) for up to 26 weeks. Benefits are administered by Illinois Department of Employment Security (IDES).
Indiana Unemployment Benefits
Indiana provides up to $390/week in unemployment benefits for 8–26 weeks. Benefits are calculated using total base-period wages / 52 × 0.47.
Iowa Unemployment Benefits
Iowa provides unemployment benefits up to $763/week (or $763 with dependents) for up to 16 weeks. Benefits are administered by Iowa Workforce Development.
Kansas Unemployment Benefits
Kansas provides up to $637/week in unemployment benefits for 16–26 weeks. Benefits are calculated using 4.25% of highest quarter wages in base period.
Kentucky Unemployment Benefits
Kentucky provides up to $720/week in unemployment benefits for 16–24 weeks. Benefits are calculated using 1.1923% of total base period wages.
Louisiana Unemployment Benefits
Louisiana provides up to $282/week in unemployment benefits for 12–20 weeks. Benefits are calculated using 1/25 of average quarterly wages (total base period wages / 4 / 25).
Maine Unemployment Benefits
Maine provides unemployment benefits up to $649/week (or $774 with dependents) for up to 26 weeks. Benefits are administered by Maine Department of Labor, Bureau of Unemployment Compensation.
Maryland Unemployment Benefits
Maryland provides unemployment benefits up to $430/week for up to 26 weeks. A dependency allowance of $8/dependent is available if your benefit is below the maximum. Benefits are administered by Maryland Department of Labor, Division of Unemployment Insurance.
Massachusetts Unemployment Benefits
Massachusetts provides unemployment benefits up to $1105/week (or $1230 with dependents) for up to 30 weeks. Benefits are administered by Department of Unemployment Assistance (DUA).
Michigan Unemployment Benefits
Michigan provides unemployment benefits up to $530/week (or $627 with dependents) for up to 26 weeks. Benefits are administered by Unemployment Insurance Agency (UIA), Department of Labor and Economic Opportunity.
Minnesota Unemployment Benefits
Minnesota provides up to $948/week in unemployment benefits for 1–26 weeks. Benefits are calculated using higher of: total base period wages / 52, or highest quarter wages / high-quarter divisor.
Mississippi Unemployment Benefits
Mississippi provides up to $235/week in unemployment benefits for 1–26 weeks. Benefits are calculated using highest quarter wages / 26.
Missouri Unemployment Benefits
Missouri provides up to $320/week in unemployment benefits for 20 weeks. Benefits are calculated using 4% of the average of the two highest quarterly wages in base period.
Montana Unemployment Benefits
Montana provides up to $698/week in unemployment benefits for 8–28 weeks. Benefits are calculated using lower of: 1% of total base period wages or 1.9% of wages in two highest quarters.
Nebraska Unemployment Benefits
Nebraska provides up to $582/week in unemployment benefits for 26 weeks. Benefits are calculated using high-quarter wages / 13 / 2 (50% of average weekly wage from highest quarter).
Nevada Unemployment Benefits
Nevada provides up to $631/week in unemployment benefits for 26 weeks. Benefits are calculated using 1/25 of highest-quarter wages in base period.
New Hampshire Unemployment Benefits
New Hampshire provides up to $427/week in unemployment benefits for 26 weeks. Benefits are calculated using statutory table based on total annual base-period earnings.
New Jersey Unemployment Benefits
New Jersey provides unemployment benefits up to $905/week for up to 26 weeks. A dependency allowance of $7/dependent is available if your benefit is below the maximum. Benefits are administered by New Jersey Department of Labor and Workforce Development, Division of Unemployment Insurance.
New Mexico Unemployment Benefits
New Mexico provides unemployment benefits up to $598/week (or $628 with dependents) for up to 26 weeks. Benefits are administered by New Mexico Department of Workforce Solutions.
New York Unemployment Benefits
New York provides up to $869/week in unemployment benefits for 26 weeks. Benefits are calculated using high-quarter wages / 26.
North Carolina Unemployment Benefits
North Carolina provides up to $350/week in unemployment benefits for 12–20 weeks. Benefits are calculated using last two quarters of base period wages / 52.
North Dakota Unemployment Benefits
North Dakota provides up to $815/week in unemployment benefits for 12–26 weeks. Benefits are calculated using highest 2.5 quarters of base period wages / 65.
Ohio Unemployment Benefits
Ohio provides unemployment benefits up to $842/week (or $842 with dependents) for up to 26 weeks. Benefits are administered by Ohio Department of Job and Family Services (ODJFS).
Oklahoma Unemployment Benefits
Oklahoma provides up to $649/week in unemployment benefits for 16–20 weeks. Benefits are calculated using highest quarter wages / 23.
Oregon Unemployment Benefits
Oregon provides up to $872/week in unemployment benefits for 26 weeks. Benefits are calculated using 1.25% of total base year wages.
Pennsylvania Unemployment Benefits
Pennsylvania provides unemployment benefits up to $605/week (or $613 with dependents) for up to 26 weeks. Benefits are administered by Pennsylvania Department of Labor & Industry, Office of Unemployment Compensation.
Rhode Island Unemployment Benefits
Rhode Island provides unemployment benefits up to $745/week (or $931 with dependents) for up to 26 weeks. Benefits are administered by Rhode Island Department of Labor and Training (DLT).
South Carolina Unemployment Benefits
South Carolina provides up to $350/week in unemployment benefits for 20 weeks. Benefits are calculated using 50% of average weekly wage during base period.
South Dakota Unemployment Benefits
South Dakota provides up to $553/week in unemployment benefits for 26 weeks. Benefits are calculated using 1/26 of highest quarter wages in base period.
Tennessee Unemployment Benefits
Tennessee provides up to $325/week in unemployment benefits for 12–20 weeks. Benefits are calculated using statutory benefit table based on average of two highest-earning quarters (~1/26).
Texas Unemployment Benefits
Texas provides up to $605/week in unemployment benefits for 26 weeks. Benefits are calculated using highest quarter wages / 25.
Utah Unemployment Benefits
Utah provides up to $801/week in unemployment benefits for 10–26 weeks. Benefits are calculated using highest quarter wages / 26.
Vermont Unemployment Benefits
Vermont provides up to $705/week in unemployment benefits for 26 weeks. Benefits are calculated using two highest quarter wages / 45.
Virginia Unemployment Benefits
Virginia provides up to $430/week in unemployment benefits for 12–26 weeks. Benefits are calculated using statutory benefit table based on total wages in two highest quarters of base period.
Washington Unemployment Benefits
Washington provides up to $1,152/week in unemployment benefits for 26 weeks. Benefits are calculated using average of 2 highest quarter wages × 0.0385, subject to min/max.
West Virginia Unemployment Benefits
West Virginia provides up to $662/week in unemployment benefits for 26 weeks. Benefits are calculated using statutory wage-class table based on base period wages (~55% of average weekly wage).
Wisconsin Unemployment Benefits
Wisconsin provides up to $370/week in unemployment benefits for 26 weeks. Benefits are calculated using 4% of highest quarter wages in base period.
Wyoming Unemployment Benefits
Wyoming provides up to $651/week in unemployment benefits for 26 weeks. Benefits are calculated using 4% of highest quarter wages in base period.