This Quick Reference chart summarizes each state's requirements on when to pay final wages to an employee who has separated from employment, as well as how to treat any accrued but unused vacation time.
Most employers pay state unemployment insurance contributions based on the wages they pay to their employees, up to an annual state taxable wage base. Five states also have disability insurance systems with employer and/or employee contributions tied to a taxable wage base. This chart provides employers with each state's current unemployment and disability insurance (if applicable) taxable wage base.
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