US Department of Labor ____ ET HANDBOOK NO. 394


(Go to handbook home page; pick another year or state)

Data for Calendar Year 1938: Categories

Taxable Employment and Wage Data
Taxable Financial Data
Taxable Significant Measures
Taxable and Reimbursable Claims Data

1938
Taxable

STATE Employment and Wage Data
Average monthly covered employment Wages paid in covered employment during year
(in thousands)
Ratio of taxable to total wages Average weekly wage in covered employment
Total Taxable Total Taxable
(01)(02)(03)(04)(05)(06)(07)
United States 19,969,577 $26,334,075 $25,775,045 0.979 $25.36 $24.82
Alabama 247,887 $209,784 $209,784 1.000 $16.27 $16.27
Alaska 10,356 $18,066 $18,066 1.000 $33.55 $33.55
Arizona 53,414 $68,880 $68,880 1.000 $24.80 $24.80
Arkansas 123,543 $102,273 $102,273 1.000 $15.92 $15.92
California 1,216,773 $1,902,198 $1,902,198 1.000 $30.06 $30.06
Colorado 122,242 $153,386 $153,386 1.000 $24.13 $24.13
Connecticut 404,323 $549,369 $549,369 1.000 $26.13 $26.13
Delaware 53,840 $75,912 $75,912 1.000 $27.11 $27.11
District of Columbia 153,224 $200,931 $200,931 1.000 $25.22 $25.22
Florida 214,766 $203,007 $203,007 1.000 $18.18 $18.18
Georgia 306,164 $265,963 $265,963 1.000 $16.71 $16.71
Hawaii 79,963 $70,809 $70,809 1.000 $17.03 $17.03
Idaho 54,372 $61,472 $61,472 1.000 $21.74 $21.74
Illinois 1,490,807 $2,216,673 $2,216,673 1.000 $28.59 $28.59
Indiana 497,130 $639,348 $639,348 1.000 $24.73 $24.73
Iowa 215,671 $252,244 $252,244 1.000 $22.49 $22.49
Kansas 143,488 $168,241 $168,241 1.000 $22.55 $22.55
Kentucky 239,739 $252,422 $252,422 1.000 $20.25 $20.25
Louisiana 230,716 $262,373 $262,373 1.000 $21.87 $21.87
Maine 127,510 $132,720 $132,720 1.000 $20.02 $20.02
Maryland 326,938 $380,580 $380,580 1.000 $22.39 $22.39
Massachusetts 906,084 $1,207,662 $1,207,662 1.000 $25.63 $25.63
Michigan 871,057 $1,434,839 $1,329,870 0.927 $31.68 $29.36
Minnesota 364,593 $456,792 $456,792 1.000 $24.09 $24.09
Mississippi 98,683 $75,661 $75,661 1.000 $14.74 $14.74
Missouri 501,398 $636,789 $636,789 1.000 $24.42 $24.42
Montana 62,709 $81,014 $81,014 1.000 $24.84 $24.84
Nebraska 98,984 $116,970 $116,970 1.000 $22.73 $22.73
Nevada 19,242 $27,331 $27,331 1.000 $27.32 $27.32
New Hampshire 96,086 $100,118 $100,118 1.000 $20.04 $20.04
New Jersey 814,098 $1,135,831 $1,135,831 1.000 $26.83 $26.83
New Mexico 37,019 $43,012 $43,012 1.000 $22.34 $22.34
New York 2,967,819 $4,573,450 $4,119,389 0.901 $29.63 $26.69
North Carolina 420,398 $346,070 $346,070 1.000 $15.83 $15.83
North Dakota 25,741 $28,824 $28,824 1.000 $21.53 $21.53
Ohio 1,245,620 $1,731,526 $1,731,526 1.000 $26.73 $26.73
Oklahoma 178,976 $233,734 $233,734 1.000 $25.11 $25.11
Oregon 174,162 $216,392 $216,392 1.000 $23.89 $23.89
Pennsylvania 2,145,752 $2,605,748 $2,605,748 1.000 $23.35 $23.35
Puerto Rico 0.000 $0.00 $0.00
Rhode Island 173,940 $205,557 $205,557 1.000 $22.73 $22.73
South Carolina 184,206 $143,081 $143,081 1.000 $14.94 $14.94
South Dakota 31,220 $35,520 $35,520 1.000 $21.88 $21.88
Tennessee 275,862 $269,894 $269,894 1.000 $18.81 $18.81
Texas 622,706 $755,669 $755,669 1.000 $23.34 $23.34
Utah 67,430 $82,148 $82,148 1.000 $23.43 $23.43
Vermont 42,487 $47,234 $47,234 1.000 $21.38 $21.38
Virginia 282,489 $296,447 $296,447 1.000 $20.18 $20.18
Washington 246,809 $336,937 $336,937 1.000 $26.25 $26.25
West Virginia 258,668 $308,460 $308,460 1.000 $22.93 $22.93
Wisconsin 409,384 $574,043 $574,043 1.000 $26.97 $26.97
Wyoming 33,089 $40,671 $40,671 1.000 $23.64 $23.64
Return to Top | definitions | data by State | Handbook Homepage

1938
Taxable

STATE Financial data (in thousands)
Contributions collected Interest credited to trust fund Benefits Paid Reserves as of December 31 Federal loans to State reserve funds, balance as of end of year Net reserves, balance as of end of year Taxable wage base, year end
(01)(08)(09)(10)(11)(12)(13)(14)
United States $818,501 $21,311 $393,783 $1,110,625 $1,110,625
Alabama $6,507 $185 $8,128 $7,403 $7,403
Alaska $635 $12 $885 $885
Arizona $1,783 $42 $1,902 $1,937 $1,937
Arkansas $3,336 $83 $5,309 $5,309
California $62,162 $2,017 $23,715 $107,636 $107,636
Colorado $4,065 $163 $8,944 $8,944
Connecticut $12,883 $333 $12,254 $16,266 $16,266
Delaware $2,776 $62 $3,915 $3,915
District of Columbia $6,362 $198 $1,672 $10,782 $10,782
Florida $6,748 $154 $9,871 $9,871
Georgia $10,785 $236 $15,502 $15,502
Hawaii $1,808 $49 $3,250 $3,250
Idaho $1,641 $63 $366 $3,211 $3,211
Illinois $116,192 $1,731 $117,940 $117,940
Indiana $15,988 $619 $16,309 $22,856 $22,856
Iowa $6,632 $230 $2,586 $11,446 $11,446
Kansas $6,431 $163 $10,181 $10,181
Kentucky $9,009 $337 $18,936 $18,936
Louisiana $8,917 $243 $4,007 $12,805 $12,805
Maine $3,166 $66 $4,535 $2,456 $2,456
Maryland $10,154 $201 $10,144 $9,269 $9,269
Massachusetts $35,951 $1,102 $27,099 $51,730 $51,730
Michigan $32,904 $1,234 $39,903 $37,723 $37,723 $3,000
Minnesota $12,067 $297 $8,161 $16,127 $16,127
Mississippi $2,345 $67 $1,414 $3,347 $3,347
Missouri $33,525 $511 $34,036 $34,036
Montana $2,851 $74 $4,772 $4,772
Nebraska $5,033 $108 $7,082 $7,082
Nevada $930 $24 $1,528 $1,528
New Hampshire $2,746 $88 $2,732 $4,350 $4,350
New Jersey $35,524 $1,117 $66,691 $66,691
New Mexico $1,149 $43 $9 $2,472 $2,472 $4,200
New York $125,238 $2,689 $87,331 $138,959 $138,959 $3,000
North Carolina $9,781 $218 $8,216 $11,195 $11,195
North Dakota $1,271 $29 $1,897 $1,897
Ohio $44,129 $1,781 $97,884 $97,884
Oklahoma $6,595 $236 $71 $13,202 $13,202
Oregon $6,014 $126 $5,916 $6,080 $6,080
Pennsylvania $69,958 $1,633 $71,545 $70,585 $70,585
Puerto Rico $1
Rhode Island $8,168 $146 $9,293 $6,960 $6,960
South Carolina $4,034 $148 $595 $7,863 $7,863
South Dakota $921 $35 $1,977 $1,977
Tennessee $6,769 $176 $6,144 $8,577 $8,577
Texas $21,741 $632 $9,344 $32,783 $32,783
Utah $2,093 $49 $2,461 $2,240 $2,240
Vermont $1,415 $36 $822 $2,042 $2,042
Virginia $8,294 $228 $5,636 $11,254 $11,254
Washington $12,410 $289 $18,891 $18,891
West Virginia $8,928 $155 $12,065 $7,217 $7,217
Wisconsin $16,269 $815 $9,408 $37,960 $37,960
Wyoming $1,468 $38 $2,401 $2,401
Return to Top | definitions | data by State | Handbook Homepage

1938
Taxable

STATE significant measures
Percent of total wages Average employer tax rate as a percent of taxable wages Reserve ratio (percent of total wages) as multiple of highest 12-month benefit cost rate
Contributions collected Benefits paid Average employer tax rate Reserve Ratio High Cost Multiple
Rate 12 mos. ending
(01)(15)(16)(17)(18)(19)(20)(21) (22)
United States 3.11 1.50 2.69 2.75 4.22 0.00 0.00
Alabama 3.10 3.87 2.70 2.70 3.53 0.00 0.00
Alaska 3.51 0.00 2.70 2.70 4.90 0.00 0.00
Arizona 2.59 2.76 2.66 2.66 2.81 0.00 0.00
Arkansas 3.26 0.00 2.67 2.67 5.19 0.00 0.00
California 3.27 1.25 2.70 2.70 5.66 0.00 0.00
Colorado 2.65 0.00 2.71 2.71 5.83 0.00 0.00
Connecticut 2.35 2.23 2.69 2.69 2.96 0.00 0.00
Delaware 3.66 0.00 2.66 2.66 5.16 0.00 0.00
District of Columbia 3.17 0.83 3.00 3.00 5.37 0.00 0.00
Florida 3.32 0.00 2.70 2.70 4.86 0.00 0.00
Georgia 4.06 0.00 2.70 2.70 5.83 0.00 0.00
Hawaii 2.55 0.00 2.70 2.70 4.59 0.00 0.00
Idaho 2.67 0.60 2.72 2.72 5.22 0.00 0.00
Illinois 5.24 0.00 2.68 2.68 5.32 0.00 0.00
Indiana 2.50 2.55 2.70 2.70 3.57 0.00 0.00
Iowa 2.63 1.03 2.69 2.69 4.54 0.00 0.00
Kansas 3.82 0.00 2.68 2.68 6.05 0.00 0.00
Kentucky 3.57 0.00 2.70 2.70 7.50 0.00 0.00
Louisiana 3.40 1.53 2.70 2.70 4.88 0.00 0.00
Maine 2.39 3.42 2.66 2.66 1.85 0.00 0.00
Maryland 2.67 2.67 2.70 2.70 2.44 0.00 0.00
Massachusetts 2.98 2.24 2.68 2.68 4.28 0.00 0.00
Michigan 2.29 2.78 2.79 3.01 2.63 0.00 0.00
Minnesota 2.64 1.79 2.70 2.70 3.53 0.00 0.00
Mississippi 3.10 1.87 2.70 2.70 4.42 0.00 0.00
Missouri 5.26 0.00 2.65 2.65 5.34 0.00 0.00
Montana 3.52 0.00 2.70 2.70 5.89 0.00 0.00
Nebraska 4.30 0.00 2.68 2.68 6.05 0.00 0.00
Nevada 3.40 0.00 2.68 2.68 5.59 0.00 0.00
New Hampshire 2.74 2.73 2.69 2.69 4.34 0.00 0.00
New Jersey 3.13 0.00 2.68 2.68 5.87 0.00 0.00
New Mexico 2.67 0.02 2.70 2.70 5.75 0.00 0.00
New York 2.74 1.91 2.64 2.93 3.04 0.00 0.00
North Carolina 2.83 2.37 2.69 2.69 3.23 0.00 0.00
North Dakota 4.41 0.00 2.69 0.00 6.58 0.00 0.00
Ohio 2.55 0.00 2.77 2.77 5.65 0.00 0.00
Oklahoma 2.82 0.03 2.67 2.67 5.65 0.00 0.00
Oregon 2.78 2.73 2.70 2.70 2.81 0.00 0.00
Pennsylvania 2.68 2.75 2.66 2.66 2.71 0.00 0.00
Puerto Rico 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Rhode Island 3.97 4.52 2.70 2.70 3.39 0.00 0.00
South Carolina 2.82 0.42 2.70 2.70 5.50 0.00 0.00
South Dakota 2.59 0.00 2.69 2.69 5.57 0.00 0.00
Tennessee 2.51 2.28 2.70 2.70 3.18 0.00 0.00
Texas 2.88 1.24 2.70 2.70 4.34 0.00 0.00
Utah 2.55 3.00 2.67 2.67 2.73 0.00 0.00
Vermont 3.00 1.74 2.70 2.70 4.32 0.00 0.00
Virginia 2.80 1.90 2.74 2.74 3.80 0.00 0.00
Washington 3.68 0.00 2.67 2.67 5.61 0.00 0.00
West Virginia 2.89 3.91 2.70 2.70 2.34 0.00 0.00
Wisconsin 2.83 1.64 2.74 2.74 6.61 0.00 0.00
Wyoming 3.61 0.00 2.69 2.69 5.90 0.00 0.00
Return to Top | definitions | data by State | Handbook Homepage

1938
Taxable and Reimbursable

STATE Claims data Average weekly benefit
Number of first payments Weeks compensated for all unemployment Caimants exhausting benefits Average duration (in weeks) Weekly insured unemployed Amount Ratio to average weekly total wage
Number % of first payments Potential Actual Actual for exhaustees Average number Percent of cov. employ.
(01)(23)(24)(25)(26)(27)(28)(29)(30)(31)(32) (33)
United States 38,075,709 0.0 0.0 0.0 0.0 0.0 $10.94 0.431
Alabama 1,163,327 0.0 0.0 0.0 0.0 0.0 $7.63 0.469
Alaska 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Arizona 161,623 0.0 0.0 0.0 0.0 0.0 $11.79 0.475
Arkansas 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
California 2,485,911 0.0 0.0 0.0 0.0 0.0 $9.72 0.323
Colorado 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Connecticut 1,216,009 0.0 0.0 0.0 0.0 0.0 $10.62 0.406
Delaware 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
District of Columbia 196,059 0.0 0.0 0.0 0.0 0.0 $8.81 0.349
Florida 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Georgia 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Hawaii 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Idaho 34,148 0.0 0.0 0.0 0.0 0.0 $10.73 0.494
Illinois 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Indiana 1,466,610 0.0 0.0 0.0 0.0 0.0 $12.42 0.502
Iowa 280,239 0.0 0.0 0.0 0.0 0.0 $9.30 0.413
Kansas 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Kentucky 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Louisiana 554,212 0.0 0.0 0.0 0.0 0.0 $8.41 0.385
Maine 566,558 0.0 0.0 0.0 0.0 0.0 $8.94 0.447
Maryland 1,125,215 0.0 0.0 0.0 0.0 0.0 $10.21 0.456
Massachusetts 2,563,871 0.0 0.0 0.0 0.0 0.0 $10.62 0.414
Michigan 2,958,093 0.0 0.0 8.8 0.0 0.0 $13.49 0.426
Minnesota 793,070 0.0 0.0 14.8 0.0 0.0 $10.41 0.432
Mississippi 240,231 0.0 0.0 0.0 0.0 0.0 $5.89 0.399
Missouri 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Montana 0.0 22.0 0.0 0.0 0.0 $0.00 0.000
Nebraska 39.2 0.0 0.0 0.0 0.0 $0.00 0.000
Nevada 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
New Hampshire 324,246 0.0 0.0 0.0 0.0 0.0 $9.28 0.463
New Jersey 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
New Mexico 1,017 32.8 0.0 0.0 0.0 0.0 $9.22 0.413
New York 7,417,119 45.1 26.0 21.3 26.0 0.0 $12.04 0.406
North Carolina 1,140,497 0.0 0.0 9.5 0.0 0.0 $0.00 0.000
North Dakota 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Ohio 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Oklahoma 6,739 0.0 0.0 0.0 0.0 0.0 $10.57 0.421
Oregon 532,712 0.0 0.0 7.8 0.0 10.6 $11.95 0.500
Pennsylvania 6,408,304 0.0 0.0 0.0 0.0 0.0 $11.18 0.479
Puerto Rico 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Rhode Island 1,069,584 0.0 0.0 0.0 0.0 0.0 $9.63 0.424
South Carolina 112,986 0.0 0.0 0.0 0.0 0.0 $6.71 0.449
South Dakota 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Tennessee 867,015 0.0 0.0 0.0 0.0 0.0 $7.27 0.386
Texas 1,051,219 0.0 0.0 0.0 0.0 0.0 $9.23 0.396
Utah 219,195 0.0 0.0 0.0 0.0 0.0 $11.37 0.485
Vermont 94,775 0.0 0.0 0.0 0.0 0.0 $9.39 0.439
Virginia 805,297 0.0 0.0 0.0 0.0 0.0 $8.08 0.400
Washington 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
West Virginia 1,256,577 0.0 0.0 0.0 0.0 0.0 $10.83 0.472
Wisconsin 963,251 0.0 0.0 0.0 0.0 0.0 $10.57 0.392
Wyoming 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Return to Top | definitions | data by State | Handbook Homepage