Each state maintains its own Unemployment Insurance (UI) trust fund reserve built from state taxes, primarily on employers, and used only to pay for state UI benefits. This report is constructed to provide the information needed for analyzing the solvency level of each state's trust fund, as well as the state's Federal and private sector borrowing experience and eligibility for Federal credit reductions.
This report is produced yearly from state-reported data contained in the Unemployment Insurance Data Base (UIDB) as well as UI-related data from outside sources (e.g., Bureau of Labor Statistics data on employment and unemployment and U.S. Department of Treasury data on state UI trust fund activities). Tables are provided for each state and several items are repeated on summary tables. If you have any questions or desire further information, please contact Robert Pavosevich at the Division of Fiscal and Actuarial Services, Pavosevich.Robert@dol.gov.