TABLE OF TABLES

CHAPTER I .COVERAGE

Coverage resulting from changes in federal laws ................................... 1.1

Employers ................................................................................ 1.3
Agricultural labor ........................................................................ 1.4
Domestic service ........................................................................ 1.6
Employees ................................................................................ 1.6
Employment exclusions ................................................................ 1.10
Student employment .................................................................... 1.11
Corporate officers ....................................................................... 1.13
Nonprofit organizations ................................................................ 1.15
State and local governments ........................................................... 1.15

CHAPTER I1 .FINANCING

Taxable wage base ...................................................................... 2.4

Computation of flexible taxable wage bases ........................................ 2.5
Experience rating formulas
Reserve ratio ......................................................................... 2.8
Benefit ratio .......................................................................... 2.9
Benefit wage ratio .................................................................. 2.9
Charging of benefits
Most recent or principle employer ................................................ 2.10
Base-period employer in inverse chronological order .......................... 2.11
Proportion to base period wages ................................................... 2.11
Noncharging ............................................................................. 2.13
Fund requirements for most and least favorable schedules ........................ 2.17
Experience rating ........................................................................ 2.21
Voluntary contributions ................................................................ 2.23
Transfers of experience ................................................................ 2.25
Surtaxes
UI solvency ........................................................................... 2.28
Socialized cost/negative balance employer .................................... 2.30
Loan and interest repayment ...................................................... 2.31
Reserve surtaxes ..................................................................... 2.33
UI administration. other UI or non-U1 purposes ................................ 2.33
Financing for government entities .................................................... 2.36
Bond or deposit requirements ......................................................... 2.39

CHAPTER I11 .MONETARY ENTITLEMENT

When benefit year begins .............................................................. 3.1

Alternative and extended base periods ............................................... 3.2
Qualifying formulas
Variable ............................................................................... 3.4
Flat qualifying ....................................................................... 3.6
Weeks/hours qualifying ............................................................ 3.6
Qualifying for second benefit year ................................................... 3.7
Computing weekly benefit amount
High-Quarter formula ............................................................... 3.9
Multi-Quarter formula .............................................................. 3.12
Annual wage formula ............................................................... 3.13
Average weekly wage formula .................................................... 3.14
Modifying weekly benefits amounts ................................................. 3.14
Waiting periods ......................................................................... 3.17
States with no waiting periods ........................................................ 3.18
Partial unemployment .................................................................. 3.19
Definition of dependent ................................................................ 3.22
Amount of dependents’ allowances .................................................. 3.23
Duration of benefits ..................................................................... 3.25
Minimum potential benefits
Uniform duration .................................................................... 3.27
Variable duration .................................................................... 3.27
Maximum potential benefits
Uniform duration .................................................................... 3.28
Variable duration .................................................................... 3.29
Seasonal wage credits .................................................................. 3.32
Withholding
Food stamp over-issuances ......................................................... 3.33
State and local income taxes ....................................................... 3.33

CHAPTER IV .EXTENSIONS AND SPECIAL PROGRAMS

Additional benefits ...................................................................... 4.1

Optional triggers for extended benefits .............................................. 4.3
Reductions in extended benefits ...................................................... 4.4
Worksharing programs ................................................................. 4.6
Self employment assistance ............................................................ 4.8

CHAPTER V .NONMONETARY ELIGIBILITY

Voluntary leaving
Reduction of benefits ................................................................ 5.2
Good cause ........................................................................... 5.5
Misconduct
Disqualification ..................................................................... 5.10
Gross misconduct .................................................................... 5.13
Labor disputes
Disqualification and workers excluded .......................................... 5.16
Ability to work and availability for work ............................................ 5.21
Part-time workers ................................................................... 5.23
Refusal of suitable work ................................................................ 5.26
Marital obligations ...................................................................... 5.30
Students ................................................................................... 5.31
Wages in lieu of notice and dismissal payments .................................... 5.34
Workers compensation ................................................................. 5.35
Holiday pay. back pay and vacation pay ............................................. 5.35
Retirement payments ................................................................... 5.38
Social Security payments .............................................................. 5.39
Penalties for fraudulent misrepresentation .......................................... 5.43
Disqualification for fraudulent misrepresentation .................................. 5.47

CHAPTER VI .APPEALS

States that do not prohibit use of findings. etc., in non-U1 proceedings ......... 6.1
Additional membership requirements for 2nd stage appeals ....................... 6.2
Appeals authorities and time limitations ............................................. 6.3
Judicial review ........................................................................... 6.6

CHAPTER VII .TEMPORARY DISABILITY

Uninterrupted period of disability .................................................... 7.2

Benefit year and base period .......................................................... 7.5
Qualifying wages or employment .................................................... 7.6
Weekly benefit amount and duration ................................................ 7.7
Waiting period ........................................................................... 7.8
Part weeks of disability ................................................................ 7.8