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Unemployment Insurance

Program Information

Popular name

UI

Program Number

17.225

Program objective

To implement and oversee unemployment insurance programs for eligible workers through federal and state cooperation; including unemployment compensation for federal employees or ex-service members, Disaster Unemployment Assistance, and to assist in the oversight of Trade Adjustment Assistance and Alternative Trade Adjustment Assistance, Reemployment Trade Adjustment Assistance programs, and temporary UI programs enacted in times of economic shocks or downturns.

Program expenditures, by FY (2023 - 2025)

This chart shows obligations for the program by fiscal year. All data for this chart was provided by the administering agency and sourced from SAM.gov, USASpending.gov, and Treasury.gov.

For more information on each of these data sources, please see the About the data page.

Additional program information

  1. 2019

    States collected $34.6 billion in state unemployment taxes and paid $27.4 billion in federal and state UI benefits to 5.1 million beneficiaries.

  2. 2020

    States collected $36.9 billion in state unemployment taxes and paid $195.1 billion in federal and state UI benefits to 43.1 million beneficiaries. This is a substantial increase from 2019, where states collected $34.6 billion in state unemployment taxes and paid $27.4 billion in federal and state UI benefits to 5.1 million beneficiaries.

  3. 2021

    Fiscal Year 2021: States reported $50.4 billion in state unemployment tax contributions and paid $217.8 billion in federal and state UI benefits to 14.1 million beneficiaries. Reported contributions are up partly due to higher benefits in FY 2020 and partly due to states’ use of supplemental funding sources. Benefits are up in FY 2021 as the CARES Act programs remained available for nearly the entire fiscal year, while the number of new beneficiaries in FY 2021 declined from FY 2020 as many claimants carried over from the prior year.

  4. 2022

    States deposited $59.3 billion in state unemployment taxes and paid $26.2 billion in federal and state UI benefits to 4.3 million beneficiaries. This is compared to 2021, where states deposited $50.36 billion in state unemployment taxes and paid $217.8 billion in federal and state UI benefits to 8.9 million beneficiaries.

  5. 2023

    States collected $41.276 billion in state unemployment taxes and paid $30.181 billion in federal and state UI benefits to 5.07 million beneficiaries. This is compared to 2022, where states collected $59.294 billion in state unemployment taxes and paid $26.715 billion in federal and state UI benefits to 4.36 million beneficiaries.

Single Audit Applies (2 CFR Part 200 Subpart F):

For additional information on single audit requirements for this program, review the current Compliance Supplement.

OMB is working with the U.S. Government Accountability Office (GAO) and agency offices of inspectors general to include links to relevant oversight reports. This section will be updated once this information is made available.

Regulations: 20 CFR Part 601, 602, 603, 604, 606, 609, 614, 615, 616, 617, 625, 640, 650. Literature: "Unemployment Insurance For Ex-Service Members", "Unemployment Insurance For Federal Workers", "Significant Provisions of State Unemployment Insurance Laws", "Comparison of State Unemployment Insurance Laws", fact sheets, and other program information are available on the Internet at http://www.workforcesecurity.doleta.gov/unemploy/laws.asp#overview. COVID related program information can be found at: https: //oui/doleta.gov/unemploy/coronavirus.

  1. Unemployment Compensation for Ex-Servicemembers. 5 U.S.C. § 8521 et seq.
  2. Federal Unemployment Tax Act. 26 U.S.C. § 3301 et seq.
  3. The Workforce Innovation and Opportunity Act (WIOA) (Pub. L. 113-128) was passed on July 22, 2014. It supersedes titles I and II of the Workforce Investment Act of 1998, and amends the Wagner-Peyser Act and the Rehabilitation Act of 1973. The law went into effect on July 1, 2015. Also, unless otherwise stipulated, recipients are subject to Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule on December 26, 2013 and found at 2 CFR Part 200 along with the OMB approved exceptions for DOL at 2 CFR Part 2900 published on December 19, 2014 in the Federal Register.. Pub. L. 113, 128.
  4. Social Security Act (Titles III, IX, XI, XII) 42 USC 501-504; 1101-1110; 1320b-7; 1321-1324. 42 U.S.C. § 501-504.
  5. II, 201 et seq., Federal-State Extended Unemployment Compensation Act. Pub. L. 91, 373. 26 U.S.C. § 3304(a)(11)note.
  6. Unemployment Compensation for Federal Civilian Employees. 5 U.S.C. § 8501 et seq.
  7. Robert T. Stafford Disaster Relief and Emergency Assistance Act. 42 U.S.C. § 5177.
  8. Pub. L. Families First Coronavirus Response Act (Pub. L. 116-127), Emergency Unemployment Insurance Stabilization Access Act of 2020 (EUISAA), authorizes administrative grants to states in Section 4102; Full Federal funding for Extended Benefits (EB) in Section 4105.
  9. Pub. L. Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 (Pub. L. 116-136) authorizes Pandemic Unemployment Assistance (PUA) in Section 2102; Emergency Relief for Governmental Entities and Non-Profit Organizations in Section 2103; Federal Pandemic Unemployment Compensation (FPUC) in Section 2104; Temporary Full Federal Funding of the First Week of Compensable Regular Unemployment for States with no waiting week in Section 2105; and Pandemic Emergency Unemployment Compensation (PEUC) in Section 2107; and Short-Time Compensation in Section 2108 through Section 2111.
  10. Pub. L. Continued Assistance for Unemployed Workers Act of 2020 (Continued Assistance Act) (Pub.L.116-260) under the Consolidated Appropriations Act, 2021, including Division N, Title II, Subtitle A.
  11. Pub. L. American Rescue Plan Act of 2021(ARPA) (Pub.L. 117-2) provides authorization to amend sections of EUISAA and the CARES Act to provide for extensions of UI related provisions, including Mixed Earners Unemployment Compensation (MEUC) in Section 261.

Program details

Eligible beneficiaries

  • Anyone/general public
  • Individual/Family
  • Unemployed
  • Veteran/Service person/Reservist (including dependents

Additional resources