What Should an Employer Know About Unemployment Insurance Benefits?

To be monetarily eligible for benefits, a worker must have earned wages in two or more calendar quarters of the base period. The total wages in the base period must be at least 1.5 times the wages earned in the highest quarter of the base period. There is also a minimum amount of wages required during the base period. In 2004, the amount is $2,500 and is determined by taking 8% of the insured average annual wages of the preceding fiscal year. If the worker did not earn at least 1.5 times his high quarter earnings, he may be found eligible if he can provide proof that he was paid wages for insured work in at least 20 weeks during the base period. The worker must also have earned at least $125 in each of the 20 weeks. (The dollar amount could be higher after 2004).

A claimant is entitled to a weekly benefit amount (WBA) equal to 1/26th of his high quarter wages in the base period. There is a maximum weekly benefit amount established each year. It is recalculated each July to represent 62.5% of the average weekly wage earned by all insured workers in Utah during the preceding fiscal year. Claimants receive a weekly benefit amount that is approximately one-half of their usual weekly earnings, up to the maximum weekly benefit amount.

A claimant can receive regular benefits for 10 to 26 weeks, depending on the stability of their prior employment. During periods of exceptionally high levels of state or national unemployment, additional weeks of benefits may be provided.