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Unemployment Insurance: Federal

Unemployment Insurance requirements by state

Author: Jayne Zanglein, Western Carolina University


  • Unemployment insurance provides benefits to workers who have lost their jobs through no fault of their own. See Unemployment Insurance Overview.
  • Employers must comply with the Federal Unemployment Tax Act (FUTA) in conjunction with applicable state unemployment insurance laws. See Unemployment Insurance Overview.
  • Individual states establish eligibility requirements for unemployment insurance. See Eligibility.
  • Individual states establish rules around filing claims, disqualification and benefits. See Filing Claims, Disqualification and Benefits.