US Department of Labor ____ ET HANDBOOK NO. 394


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Data for Calendar Year 1939: Categories

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

1939
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 21,418,945 $29,122,437 $28,463,115 0.977 $26.15 $25.56
Alabama 260,567 $239,012 $239,012 1.000 $17.64 $17.64
Alaska 10,188 $18,663 $18,663 1.000 $35.23 $35.23
Arizona 57,822 $73,731 $73,731 1.000 $24.52 $24.52
Arkansas 139,294 $115,762 $115,762 1.000 $15.98 $15.98
California 1,264,431 $1,998,470 $1,998,470 1.000 $30.39 $30.39
Colorado 129,565 $167,012 $167,012 1.000 $24.79 $24.79
Connecticut 439,796 $626,944 $626,944 1.000 $27.41 $27.41
Delaware 60,080 $84,401 $84,401 1.000 $27.02 $27.02
District of Columbia 162,021 $216,864 $216,864 1.000 $25.74 $25.74
Florida 234,270 $224,692 $224,692 1.000 $18.44 $18.44
Georgia 344,129 $323,529 $323,529 1.000 $18.08 $18.08
Hawaii 73,309 $71,085 $71,085 1.000 $18.65 $18.65
Idaho 59,935 $67,320 $67,320 1.000 $21.60 $21.60
Illinois 1,604,221 $2,441,940 $2,441,940 1.000 $29.27 $29.27
Indiana 547,897 $753,384 $753,384 1.000 $26.44 $26.44
Iowa 228,651 $273,455 $273,455 1.000 $23.00 $23.00
Kansas 143,136 $168,387 $168,387 1.000 $22.62 $22.62
Kentucky 245,735 $272,019 $272,019 1.000 $21.29 $21.29
Louisiana 269,858 $288,563 $288,563 1.000 $20.56 $20.56
Maine 136,908 $144,359 $144,359 1.000 $20.28 $20.28
Maryland 349,312 $431,900 $431,900 1.000 $23.78 $23.78
Massachusetts 1,007,562 $1,387,978 $1,387,978 1.000 $26.49 $26.49
Michigan 1,007,628 $1,614,827 $1,511,462 0.936 $30.82 $28.85
Minnesota 391,868 $495,019 $495,019 1.000 $24.29 $24.29
Mississippi 106,763 $87,219 $87,219 1.000 $15.71 $15.71
Missouri 527,478 $686,265 $686,265 1.000 $25.02 $25.02
Montana 68,300 $90,317 $90,317 1.000 $25.43 $25.43
Nebraska 101,922 $122,788 $122,788 1.000 $23.17 $23.17
Nevada 22,205 $31,020 $31,020 1.000 $26.87 $26.87
New Hampshire 101,248 $109,148 $109,148 1.000 $20.73 $20.73
New Jersey 886,043 $1,267,497 $1,267,497 1.000 $27.51 $27.51
New Mexico 42,422 $47,382 $47,382 1.000 $21.48 $21.48
New York 3,148,613 $5,001,208 $4,449,816 0.890 $30.55 $27.18
North Carolina 444,200 $396,524 $396,524 1.000 $17.17 $17.17
North Dakota 26,174 $29,711 $29,711 1.000 $21.83 $21.83
Ohio 1,396,951 $2,028,295 $2,028,295 1.000 $27.92 $27.92
Oklahoma 181,623 $233,977 $233,977 1.000 $24.77 $24.77
Oregon 182,542 $236,312 $236,312 1.000 $24.90 $24.90
Pennsylvania 2,192,067 $2,869,606 $2,869,606 1.000 $25.17 $25.17
Puerto Rico 0.000 $0.00 $0.00
Rhode Island 193,455 $234,141 $234,141 1.000 $23.28 $23.28
South Carolina 204,187 $162,618 $158,053 0.972 $15.32 $14.89
South Dakota 32,768 $37,826 $37,826 1.000 $22.20 $22.20
Tennessee 292,123 $297,381 $297,381 1.000 $19.58 $19.58
Texas 652,704 $781,084 $781,084 1.000 $23.01 $23.01
Utah 72,701 $90,411 $90,411 1.000 $23.92 $23.92
Vermont 46,268 $53,619 $53,619 1.000 $22.29 $22.29
Virginia 324,529 $345,040 $345,040 1.000 $20.45 $20.45
Washington 264,331 $370,574 $370,574 1.000 $26.96 $26.96
West Virginia 267,802 $348,602 $348,602 1.000 $25.03 $25.03
Wisconsin 437,334 $623,135 $623,135 1.000 $27.40 $27.40
Wyoming 34,009 $41,421 $41,421 1.000 $23.42 $23.42
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1939
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 $824,876 $32,186 $429,298 $1,537,797 $1,537,797
Alabama $8,497 $234 $4,285 $11,849 $11,849
Alaska $547 $21 $350 $1,104 $1,104
Arizona $2,154 $54 $1,519 $2,626 $2,626
Arkansas $3,434 $149 $1,816 $7,077 $7,077
California $77,326 $3,145 $38,546 $149,561 $149,561
Colorado $5,040 $240 $3,465 $10,760 $10,760
Connecticut $16,684 $544 $5,126 $27,771 $27,771
Delaware $2,388 $117 $711 $5,710 $5,710
District of Columbia $6,763 $329 $1,423 $16,450 $16,450
Florida $6,486 $295 $3,503 $13,149 $13,149
Georgia $8,019 $429 $3,238 $20,712 $20,712
Hawaii $1,851 $99 $286 $4,914 $4,914
Idaho $2,001 $65 $2,193 $3,084 $3,084
Illinois $68,132 $3,754 $16,783 $173,044 $173,044
Indiana $20,900 $688 $10,217 $34,227 $34,227
Iowa $8,187 $296 $5,224 $14,705 $14,705
Kansas $5,441 $293 $2,288 $13,627 $13,627
Kentucky $11,095 $543 $4,863 $25,711 $25,711
Louisiana $9,808 $341 $5,934 $17,020 $17,020
Maine $4,094 $65 $3,027 $3,588 $3,588
Maryland $12,108 $296 $5,747 $15,926 $15,926
Massachusetts $37,766 $1,525 $19,651 $71,371 $71,371
Michigan $45,157 $1,041 $37,114 $46,807 $46,807 $3,000
Minnesota $14,285 $457 $7,598 $23,272 $23,272
Mississippi $2,208 $85 $1,444 $4,197 $4,197
Missouri $19,567 $1,041 $5,461 $49,183 $49,183
Montana $2,746 $145 $765 $6,898 $6,898
Nebraska $3,919 $206 $1,304 $9,903 $9,903
Nevada $947 $40 $815 $1,700 $1,700
New Hampshire $2,846 $116 $1,549 $5,763 $5,763
New Jersey $45,764 $1,998 $14,906 $99,547 $99,547
New Mexico $1,429 $64 $1,226 $2,739 $2,739
New York $116,235 $3,799 $80,019 $178,974 $178,974 $3,000
North Carolina $11,147 $342 $4,395 $18,290 $18,290
North Dakota $987 $51 $545 $2,390 $2,390
Ohio $55,427 $2,838 $23,662 $132,487 $132,487
Oklahoma $5,587 $330 $4,241 $14,878 $14,878
Oregon $5,670 $160 $4,053 $7,856 $7,856
Pennsylvania $78,587 $1,968 $54,602 $96,538 $96,538
Puerto Rico $1
Rhode Island $8,171 $195 $5,746 $9,581 $9,581
South Carolina $3,849 $215 $2,143 $9,783 $9,783 $3,000
South Dakota $1,126 $57 $394 $2,766 $2,766
Tennessee $8,696 $268 $4,578 $12,963 $12,963
Texas $22,567 $945 $10,707 $45,587 $45,587
Utah $2,687 $67 $1,694 $3,300 $3,300
Vermont $1,526 $57 $574 $3,051 $3,051
Virginia $10,099 $343 $4,488 $17,207 $17,207
Washington $8,936 $490 $6,146 $22,172 $22,172
West Virginia $9,974 $216 $4,213 $13,194 $13,194
Wisconsin $14,620 $1,070 $3,567 $50,081 $50,081
Wyoming $1,396 $60 $1,154 $2,704 $2,704
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1939
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 2.83 1.47 2.66 2.72 5.28 0.00 0.00
Alabama 3.56 1.79 2.70 2.70 4.96 0.00 0.00
Alaska 2.93 1.88 2.70 2.70 5.92 0.00 0.00
Arizona 2.92 2.06 2.70 2.70 3.56 0.00 0.00
Arkansas 2.97 1.57 2.67 2.67 6.11 0.00 0.00
California 3.87 1.93 2.70 2.70 7.48 0.00 0.00
Colorado 3.02 2.07 2.70 2.70 6.44 0.00 0.00
Connecticut 2.66 0.82 2.69 2.69 4.43 0.00 0.00
Delaware 2.83 0.84 2.67 2.67 6.77 0.00 0.00
District of Columbia 3.12 0.66 2.99 2.99 7.59 0.00 0.00
Florida 2.89 1.56 2.70 2.70 5.85 0.00 0.00
Georgia 2.48 1.00 2.70 2.70 6.40 0.00 0.00
Hawaii 2.60 0.40 2.70 2.70 6.91 0.00 0.00
Idaho 2.97 3.26 2.70 2.70 4.58 0.00 0.00
Illinois 2.79 0.69 2.59 2.59 7.09 0.00 0.00
Indiana 2.77 1.36 2.70 2.70 4.54 0.00 0.00
Iowa 2.99 1.91 2.68 2.68 5.38 0.00 0.00
Kansas 3.23 1.36 2.68 2.68 8.09 0.00 0.00
Kentucky 4.08 1.79 2.71 2.71 9.45 0.00 0.00
Louisiana 3.40 2.06 2.70 2.70 5.90 0.00 0.00
Maine 2.84 2.10 2.69 2.69 2.49 0.00 0.00
Maryland 2.80 1.33 2.70 2.70 3.69 0.00 0.00
Massachusetts 2.72 1.42 2.68 2.68 5.14 0.00 0.00
Michigan 2.80 2.30 2.81 3.00 2.90 0.00 0.00
Minnesota 2.89 1.53 2.70 2.70 4.70 0.00 0.00
Mississippi 2.53 1.66 2.69 2.69 4.81 0.00 0.00
Missouri 2.85 0.80 2.70 2.70 7.17 0.00 0.00
Montana 3.04 0.85 2.68 2.68 7.64 0.00 0.00
Nebraska 3.19 1.06 2.75 2.75 8.07 0.00 0.00
Nevada 3.05 2.63 2.70 2.70 5.48 0.00 0.00
New Hampshire 2.61 1.42 2.70 2.70 5.28 0.00 0.00
New Jersey 3.61 1.18 2.66 2.66 7.85 0.00 0.00
New Mexico 3.02 2.59 2.70 2.70 5.78 0.00 0.00
New York 2.32 1.60 2.58 2.90 3.58 0.00 0.00
North Carolina 2.81 1.11 2.70 2.70 4.61 0.00 0.00
North Dakota 3.32 1.83 2.70 2.70 8.04 0.00 0.00
Ohio 2.73 1.17 2.70 2.70 6.53 0.00 0.00
Oklahoma 2.39 1.81 2.60 2.60 6.36 0.00 0.00
Oregon 2.40 1.72 2.68 2.68 3.32 0.00 0.00
Pennsylvania 2.74 1.90 2.70 2.70 3.36 0.00 0.00
Puerto Rico 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Rhode Island 3.49 2.45 2.70 2.70 4.09 0.00 0.00
South Carolina 2.37 1.32 2.62 2.70 6.02 0.00 0.00
South Dakota 2.98 1.04 2.67 2.67 7.31 0.00 0.00
Tennessee 2.92 1.54 2.70 2.70 4.36 0.00 0.00
Texas 2.89 1.37 2.70 2.70 5.84 0.00 0.00
Utah 2.97 1.87 2.68 2.68 3.65 0.00 0.00
Vermont 2.85 1.07 2.70 2.70 5.69 0.00 0.00
Virginia 2.93 1.30 2.70 2.70 4.99 0.00 0.00
Washington 2.41 1.66 2.69 2.69 5.98 0.00 0.00
West Virginia 2.86 1.21 2.70 2.70 3.78 0.00 0.00
Wisconsin 2.35 0.57 2.09 2.09 8.04 0.00 0.00
Wyoming 3.37 2.79 2.68 2.68 6.53 0.00 0.00
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1939
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 448,336 41,959,622 3,056,446 0.0 0.0 0.0 0.0 0.0 $10.66 0.408
Alabama 626,516 38,226 0.0 0.0 0.0 0.0 0.0 $7.15 0.405
Alaska 2,558 19,230 826 0.0 0.0 7.5 0.0 0.0 $15.06 0.427
Arizona 138,375 11,555 0.0 0.0 0.0 0.0 0.0 $11.19 0.456
Arkansas 61,593 290,712 19,410 0.0 0.0 4.7 0.0 0.0 $6.66 0.417
California 3,807,296 225,552 0.0 0.0 0.0 0.0 0.0 $10.99 0.362
Colorado 334,756 15,658 0.0 0.0 0.0 0.0 0.0 $10.79 0.435
Connecticut 533,699 43,183 0.0 0.0 0.0 0.0 0.0 $10.04 0.366
Delaware 88,447 7,160 0.0 0.0 0.0 0.0 0.0 $8.41 0.311
District of Columbia 175,027 12,593 0.0 0.0 0.0 0.0 0.0 $8.58 0.333
Florida 431,306 41,377 0.0 0.0 0.0 0.0 0.0 $8.68 0.471
Georgia 524,003 38,392 0.0 0.0 0.0 0.0 3.0 $6.38 0.353
Hawaii 33,530 1,414 0.0 0.0 0.0 0.0 0.0 $8.55 0.459
Idaho 200,359 10,319 0.0 0.0 0.0 0.0 0.0 $11.21 0.519
Illinois 1,433,002 52,828 0.0 0.0 0.0 0.0 0.0 $12.90 0.441
Indiana 1,044,652 68,048 0.0 0.0 0.0 0.0 0.0 $11.06 0.418
Iowa 601,397 44,026 0.0 0.0 0.0 0.0 0.0 $9.08 0.395
Kansas 240,998 21,354 0.0 0.0 0.0 0.0 0.0 $10.25 0.453
Kentucky 581,300 26,290 0.0 0.0 0.0 0.0 0.0 $8.45 0.397
Louisiana 742,611 39,551 0.0 0.0 0.0 0.0 0.0 $8.33 0.405
Maine 425,131 18,721 0.0 0.0 0.0 0.0 0.0 $7.64 0.377
Maryland 642,567 46,982 0.0 0.0 0.0 0.0 0.0 $9.31 0.392
Massachusetts 1,981,843 297,180 0.0 0.0 0.0 0.0 0.0 $9.93 0.375
Michigan 296,478 2,741,752 147,188 0.0 0.0 9.2 0.0 0.0 $13.31 0.432
Minnesota 694,555 48,250 0.0 0.0 0.0 0.0 0.0 $11.14 0.459
Mississippi 258,816 18,271 0.0 0.0 0.0 0.0 0.0 $5.64 0.359
Missouri 657,247 54,939 0.0 0.0 0.0 0.0 0.0 $8.68 0.347
Montana 68,340 1,052 0.0 0.0 0.0 0.0 0.0 $11.20 0.440
Nebraska 151,020 14,802 0.0 0.0 0.0 0.0 0.0 $8.67 0.374
Nevada 64,226 3,070 0.0 0.0 0.0 0.0 0.0 $12.94 0.482
New Hampshire 194,212 9,681 0.0 0.0 0.0 0.0 0.0 $8.80 0.424
New Jersey 1,540,610 110,954 0.0 0.0 0.0 0.0 0.0 $9.68 0.352
New Mexico 124,536 5,652 0.0 0.0 0.0 0.0 0.0 $10.14 0.472
New York 6,204,881 596,287 0.0 0.0 0.0 0.0 0.0 $12.88 0.422
North Carolina 771,346 18,446 0.0 0.0 0.0 0.0 0.0 $5.81 0.338
North Dakota 58,769 4,661 0.0 0.0 0.0 0.0 0.0 $9.45 0.433
Ohio 2,419,105 75,940 0.0 0.0 0.0 0.0 0.0 $10.25 0.367
Oklahoma 435,712 37,837 0.0 0.0 0.0 0.0 0.0 $10.15 0.410
Oregon 368,056 29,383 0.0 0.0 8.3 0.0 5.5 $11.90 0.478
Pennsylvania 4,931,958 447,132 0.0 0.0 0.0 0.0 0.0 $11.67 0.464
Puerto Rico 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Rhode Island 87,707 631,361 47,834 0.0 0.0 7.2 0.0 0.0 $9.99 0.429
South Carolina 403,135 19,413 0.0 0.0 0.0 0.0 0.0 $6.28 0.410
South Dakota 45,271 2,531 0.0 0.0 0.0 0.0 0.0 $9.11 0.410
Tennessee 662,967 38,112 0.0 0.0 0.0 0.0 0.0 $7.21 0.368
Texas 1,250,000 96,093 0.0 0.0 0.0 0.0 0.0 $8.43 0.366
Utah 165,230 11,686 0.0 0.0 0.0 0.0 0.0 $10.32 0.432
Vermont 66,896 3,753 0.0 0.0 0.0 0.0 0.0 $9.23 0.414
Virginia 611,771 40,301 0.0 0.0 0.0 0.0 0.0 $7.88 0.385
Washington 562,519 53,229 0.0 0.0 0.0 0.0 0.0 $11.82 0.438
West Virginia 496,569 32,794 0.0 0.0 0.0 0.0 0.0 $8.44 0.337
Wisconsin 392,851 0.0 0.0 0.0 0.0 0.0 $10.05 0.367
Wyoming 89,154 6,510 0.0 0.0 0.0 0.0 0.0 $13.84 0.591
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