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Unemployment Insurance Program
The Unemployment Insurance Program, commonly referred to as the UI program, provides weekly unemployment insurance payments for workers who lose their jobs through no fault of their own. Eligibility for benefits requires that the claimant be able to work, be seeking work, and be willing to accept a suitable job. Eligibility for receiving benefits is set by law. The Employment Development Department (EDD) administers these laws.
In California, no deduction is made from the workers wages to finance the UI program. The UI program is financed by the Claremont Colleges who pay the unemployment taxes.
CLAIMANT BENEFITS
The amount for benefits available is based on the claimants earnings in the base period. To qualify for benefits in California, a claimant must have (1) earned at least $1,300 in the highest quarter of the base period, or (2) have earned at least $900 in the highest quarter and earned total base period earnings of at least 1.25 times the high quarter earnings. The maximum amount of a regular UI claim is either 26 times the claimants weekly benefit amount or one-half of the claimants base period wages, whichever is less.
CLAIMANT TAXES
Unemployment insurance is considered taxable income and must be reported as such on a federal income tax forms. It is not considered taxable income for California state income tax purposes. Each January, the Employment Development Department provides an annual statement to each individual setting forth total benefits paid during the prior year.
FILLING A UI CLAIM:
EDD UI Toll Free Telephone Numbers Inside California:
English 1-800-300-5616
Spanish 1-800-326-8937
Cantonese 1-800-547-3506
Vietnamese 1-800-547-2058
Outside California but within the United States:
1-800-250-3913
Website for general information: www.edd.ca.gov