US Department of Labor ____ ET HANDBOOK NO. 394


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Data for Calendar Year 1940: Categories

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

1940
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 23,092,402 $32,447,244 $30,110,665 0.928 $27.02 $25.08
Alabama 288,869 $284,866 $271,347 0.953 $18.96 $18.06
Alaska 12,776 $23,081 $23,081 1.000 $34.74 $34.74
Arizona 60,308 $78,667 $76,318 0.970 $25.09 $24.34
Arkansas 146,179 $124,406 $119,615 0.961 $16.37 $15.74
California 1,380,688 $2,238,118 $2,025,506 0.905 $31.17 $28.21
Colorado 133,464 $177,512 $166,065 0.936 $25.58 $23.93
Connecticut 494,890 $749,230 $749,230 1.000 $29.11 $29.11
Delaware 67,585 $104,172 $85,959 0.825 $29.64 $24.46
District of Columbia 176,810 $245,417 $227,679 0.928 $26.69 $24.76
Florida 252,173 $263,720 $247,551 0.939 $20.11 $18.88
Georgia 360,637 $334,670 $323,114 0.965 $17.85 $17.23
Hawaii 60,856 $68,629 $69,565 1.014 $21.69 $21.98
Idaho 63,413 $73,092 $73,092 1.000 $22.17 $22.17
Illinois 1,799,494 $2,774,285 $2,511,402 0.905 $29.65 $26.84
Indiana 609,636 $869,883 $819,015 0.942 $27.44 $25.84
Iowa 236,076 $291,161 $275,244 0.945 $23.72 $22.42
Kansas 149,000 $178,916 $171,708 0.960 $23.09 $22.16
Kentucky 265,874 $304,223 $288,522 0.948 $22.00 $20.87
Louisiana 289,450 $319,276 $302,824 0.948 $21.21 $20.12
Maine 143,521 $156,553 $149,210 0.953 $20.98 $19.99
Maryland 395,347 $508,613 $475,021 0.934 $24.74 $23.11
Massachusetts 1,113,842 $1,529,649 $1,401,360 0.916 $26.41 $24.19
Michigan 1,123,919 $1,908,505 $1,775,254 0.930 $32.66 $30.38
Minnesota 373,283 $501,655 $460,638 0.918 $25.84 $23.73
Mississippi 116,820 $104,193 $100,797 0.967 $17.15 $16.59
Missouri 554,111 $734,694 $734,694 1.000 $25.50 $25.50
Montana 73,843 $101,074 $101,074 1.000 $26.32 $26.32
Nebraska 104,054 $128,672 $119,136 0.926 $23.78 $22.02
Nevada 24,430 $35,297 $35,297 1.000 $27.79 $27.79
New Hampshire 104,443 $116,680 $111,628 0.957 $21.48 $20.55
New Jersey 973,966 $1,491,746 $1,366,508 0.916 $29.45 $26.98
New Mexico 48,840 $52,868 $51,365 0.972 $20.82 $20.22
New York 3,313,071 $5,324,391 $4,743,043 0.891 $30.91 $27.53
North Carolina 467,197 $437,137 $413,004 0.945 $17.99 $17.00
North Dakota 27,381 $31,789 $31,077 0.978 $22.33 $21.83
Ohio 1,507,496 $2,302,139 $2,119,592 0.921 $29.37 $27.04
Oklahoma 184,634 $242,592 $223,675 0.922 $25.27 $23.30
Oregon 194,571 $259,417 $250,187 0.964 $25.64 $24.73
Pennsylvania 2,378,716 $3,228,821 $3,010,371 0.932 $26.10 $24.34
Puerto Rico 0.000 $0.00 $0.00
Rhode Island 204,624 $254,210 $236,645 0.931 $23.89 $22.24
South Carolina 220,672 $187,013 $180,471 0.965 $16.30 $15.73
South Dakota 34,589 $40,646 $38,977 0.959 $22.60 $21.67
Tennessee 317,678 $337,815 $318,108 0.942 $20.45 $19.26
Texas 672,466 $832,577 $832,577 1.000 $23.81 $23.81
Utah 80,348 $102,090 $102,090 1.000 $24.43 $24.43
Vermont 48,432 $60,601 $57,391 0.947 $24.06 $22.79
Virginia 357,778 $397,430 $374,809 0.943 $21.36 $20.15
Washington 294,323 $414,352 $399,214 0.963 $27.07 $26.08
West Virginia 293,323 $392,544 $380,491 0.969 $25.74 $24.95
Wisconsin 461,510 $685,399 $647,366 0.945 $28.56 $26.98
Wyoming 34,996 $42,758 $42,758 1.000 $23.50 $23.50
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1940
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 $853,750 $41,826 $518,700 $1,817,110 $1,817,110 $3,000
Alabama $9,724 $360 $4,767 $17,166 $17,166 $3,000
Alaska $585 $25 $527 $1,187 $1,187
Arizona $2,082 $75 $1,312 $3,132 $3,132 $3,000
Arkansas $3,364 $173 $2,975 $6,551 $6,551 $3,000
California $76,309 $3,837 $64,969 $156,934 $156,934 $3,000
Colorado $4,659 $261 $4,169 $9,983 $9,983 $3,000
Connecticut $19,122 $855 $5,174 $42,382 $42,382
Delaware $2,404 $155 $843 $6,964 $6,964 $3,000
District of Columbia $5,742 $458 $2,107 $19,752 $19,752 $3,000
Florida $6,484 $325 $6,362 $12,087 $12,087 $3,000
Georgia $8,778 $553 $4,436 $25,607 $25,607 $3,000
Hawaii $1,830 $141 $277 $6,609 $6,609 $3,000
Idaho $1,957 $66 $2,014 $2,721 $2,721
Illinois $69,711 $4,579 $43,565 $189,928 $189,928 $3,000
Indiana $21,378 $990 $9,437 $43,969 $43,969 $3,000
Iowa $7,653 $390 $3,987 $16,638 $16,638 $3,000
Kansas $4,653 $354 $2,027 $13,883 $13,883 $3,000
Kentucky $10,747 $711 $4,761 $32,408 $32,408 $3,000
Louisiana $8,019 $441 $6,730 $17,571 $17,571 $3,000
Maine $4,060 $95 $3,467 $4,020 $4,020 $3,000
Maryland $12,623 $468 $6,662 $21,160 $21,160 $3,000
Massachusetts $38,383 $1,880 $31,150 $78,171 $78,171 $3,000
Michigan $50,871 $1,486 $27,191 $70,041 $70,041 $3,000
Minnesota $12,347 $589 $9,746 $23,944 $23,944 $3,000
Mississippi $2,558 $103 $2,200 $4,015 $4,015 $3,000
Missouri $19,688 $1,365 $7,259 $58,106 $58,106
Montana $2,725 $145 $3,147 $5,435 $5,435
Nebraska $2,720 $248 $1,840 $9,350 $9,350 $3,000
Nevada $939 $36 $1,117 $1,201 $1,201
New Hampshire $2,643 $144 $2,305 $6,008 $6,008 $3,000
New Jersey $48,684 $2,841 $15,965 $130,839 $130,839 $3,000
New Mexico $1,401 $68 $1,214 $2,479 $2,479 $3,000
New York $127,069 $4,845 $98,798 $205,233 $205,233 $3,000
North Carolina $11,283 $528 $4,564 $24,434 $24,434 $3,000
North Dakota $863 $58 $619 $2,115 $2,115 $3,000
Ohio $58,574 $3,663 $24,587 $161,602 $161,602 $3,000
Oklahoma $6,193 $399 $3,707 $16,762 $16,762 $3,000
Oregon $6,722 $217 $4,089 $10,116 $10,116 $3,000
Pennsylvania $83,464 $2,795 $44,261 $131,837 $131,837 $3,000
Puerto Rico $1
Rhode Island $9,846 $251 $7,880 $11,647 $11,647 $3,000
South Carolina $4,608 $260 $2,474 $11,486 $11,486 $3,000
South Dakota $1,082 $76 $374 $3,146 $3,146 $3,000
Tennessee $8,482 $349 $6,197 $15,597 $15,597 $3,000
Texas $22,104 $1,251 $9,921 $54,794 $54,794
Utah $2,750 $93 $1,665 $3,961 $3,961
Vermont $1,342 $72 $914 $3,224 $3,224 $3,000
Virginia $9,965 $464 $5,863 $19,320 $19,320 $3,000
Washington $10,810 $547 $9,453 $22,402 $22,402 $3,000
West Virginia $10,397 $379 $3,930 $19,960 $19,960 $3,000
Wisconsin $12,191 $1,304 $4,483 $57,129 $57,129 $3,000
Wyoming $1,162 $58 $1,219 $2,104 $2,104
Return to Top | definitions | data by State | Handbook Homepage

1940
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 2.63 1.60 2.50 2.70 5.60 0.00 0.00
Alabama 3.41 1.67 2.57 2.70 6.03 0.00 0.00
Alaska 2.53 2.28 2.70 2.70 5.14 0.00 0.00
Arizona 2.65 1.67 2.62 2.70 3.98 0.00 0.00
Arkansas 2.70 2.39 2.60 2.70 5.27 0.00 0.00
California 3.41 2.90 2.44 2.70 7.01 0.00 0.00
Colorado 2.62 2.35 2.53 2.70 5.62 0.00 0.00
Connecticut 2.55 0.69 2.69 2.69 5.66 0.00 0.00
Delaware 2.31 0.81 2.23 2.70 6.69 0.00 0.00
District of Columbia 2.34 0.86 2.50 2.70 8.05 0.00 0.00
Florida 2.46 2.41 2.53 2.70 4.58 0.00 0.00
Georgia 2.62 1.33 2.61 2.70 7.65 0.00 0.00
Hawaii 2.67 0.40 2.50 2.70 9.63 0.00 0.00
Idaho 2.68 2.76 2.70 2.70 3.72 0.00 0.00
Illinois 2.51 1.57 2.44 2.70 6.85 0.00 0.00
Indiana 2.46 1.08 2.54 2.70 5.05 0.00 0.00
Iowa 2.63 1.37 2.55 2.70 5.71 0.00 0.00
Kansas 2.60 1.13 2.59 2.70 7.76 0.00 0.00
Kentucky 3.53 1.56 2.56 2.70 10.65 0.00 0.00
Louisiana 2.51 2.11 2.56 2.70 5.50 0.00 0.00
Maine 2.59 2.21 2.58 2.70 2.57 0.00 0.00
Maryland 2.48 1.31 2.52 2.70 4.16 0.00 0.00
Massachusetts 2.51 2.04 2.45 2.68 5.11 0.00 0.00
Michigan 2.67 1.42 2.78 2.99 3.67 0.00 0.00
Minnesota 2.46 1.94 2.26 2.46 4.77 0.00 0.00
Mississippi 2.46 2.11 2.61 2.70 3.85 0.00 0.00
Missouri 2.68 0.99 2.70 2.70 7.91 0.00 0.00
Montana 2.70 3.11 2.70 2.70 5.38 0.00 0.00
Nebraska 2.11 1.43 1.93 2.08 7.27 0.00 0.00
Nevada 2.66 3.16 2.70 2.70 3.40 0.00 0.00
New Hampshire 2.27 1.98 2.58 2.70 5.15 0.00 0.00
New Jersey 3.26 1.07 2.47 2.70 8.77 0.00 0.00
New Mexico 2.65 2.30 2.62 2.70 4.69 0.00 0.00
New York 2.39 1.86 2.41 2.71 3.85 0.00 0.00
North Carolina 2.58 1.04 2.54 2.69 5.59 0.00 0.00
North Dakota 2.71 1.95 2.64 2.70 6.65 0.00 0.00
Ohio 2.54 1.07 2.49 2.70 7.02 0.00 0.00
Oklahoma 2.55 1.53 2.49 2.70 6.91 0.00 0.00
Oregon 2.59 1.58 2.60 2.70 3.90 0.00 0.00
Pennsylvania 2.58 1.37 2.52 2.70 4.08 0.00 0.00
Puerto Rico 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Rhode Island 3.87 3.10 2.51 2.70 4.58 0.00 0.00
South Carolina 2.46 1.32 2.61 2.70 6.14 0.00 0.00
South Dakota 2.66 0.92 2.54 2.65 7.74 0.00 0.00
Tennessee 2.51 1.83 2.54 2.70 4.62 0.00 0.00
Texas 2.65 1.19 2.70 2.70 6.58 0.00 0.00
Utah 2.69 1.63 2.70 2.70 3.88 0.00 0.00
Vermont 2.21 1.51 2.56 2.70 5.32 0.00 0.00
Virginia 2.51 1.48 2.55 2.70 4.86 0.00 0.00
Washington 2.61 2.28 2.59 2.69 5.41 0.00 0.00
West Virginia 2.65 1.00 2.61 2.69 5.08 0.00 0.00
Wisconsin 1.78 0.65 1.69 1.79 8.34 0.00 0.00
Wyoming 2.72 2.85 2.63 2.63 4.92 0.00 0.00
Return to Top | definitions | data by State | Handbook Homepage

1940
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 5,220,073 51,083,545 2,590,183 50.6 0.0 9.8 0.0 0.0 $10.56 0.391
Alabama 54,846 740,901 26,112 48.4 0.0 13.5 0.0 0.0 $6.52 0.344
Alaska 4,641 36,421 2,104 45.9 0.0 7.8 0.0 0.0 $14.67 0.422
Arizona 12,994 122,770 9,570 72.2 0.0 9.4 0.0 0.0 $10.96 0.437
Arkansas 40,712 479,852 22,332 55.3 0.0 11.8 0.0 0.0 $6.36 0.389
California 373,590 4,852,472 196,592 50.8 0.0 13.0 0.0 0.0 $13.98 0.448
Colorado 33,442 412,510 17,440 53.2 0.0 12.3 0.0 0.0 $10.51 0.411
Connecticut 71,501 548,259 39,382 52.6 0.0 7.7 0.0 0.0 $9.98 0.343
Delaware 12,815 103,953 8,028 64.8 0.0 8.1 0.0 0.0 $8.96 0.302
District of Columbia 20,416 219,132 7,859 40.0 0.0 10.7 0.0 0.0 $9.71 0.364
Florida 59,312 675,801 41,106 64.5 0.0 11.4 0.0 0.0 $9.72 0.483
Georgia 72,317 701,270 54,259 75.6 0.0 9.7 0.0 3.7 $6.56 0.368
Hawaii 3,780 35,421 2,351 51.5 0.0 9.4 0.0 0.0 $7.82 0.361
Idaho 15,223 182,446 9,693 68.8 0.0 12.0 0.0 0.0 $11.24 0.507
Illinois 402,421 3,828,443 163,806 38.0 0.0 9.5 0.0 0.0 $12.92 0.436
Indiana 99,282 963,211 0.0 0.0 9.7 0.0 0.0 $10.97 0.400
Iowa 52,636 445,776 31,610 59.9 0.0 8.5 0.0 0.0 $9.50 0.401
Kansas 29,590 227,493 19,627 67.7 0.0 7.7 0.0 0.0 $9.30 0.403
Kentucky 54,861 646,083 28,545 55.2 0.0 11.8 0.0 0.0 $7.88 0.358
Louisiana 79,826 852,365 56,015 73.1 0.0 10.7 0.0 0.0 $8.02 0.378
Maine 59,116 535,180 15,262 24.7 0.0 9.1 0.0 0.0 $6.65 0.317
Maryland 76,539 778,146 34,462 44.9 0.0 10.2 0.0 0.0 $8.96 0.362
Massachusetts 312,343 3,127,985 150,112 46.5 0.0 10.0 0.0 0.0 $10.09 0.382
Michigan 285,760 2,285,582 78,343 26.5 0.0 8.0 0.0 0.0 $12.56 0.385
Minnesota 81,073 969,166 45,846 59.9 0.0 12.0 0.0 0.0 $10.24 0.396
Mississippi 38,309 368,837 22,690 57.7 0.0 9.6 0.0 0.0 $6.03 0.352
Missouri 141,876 880,080 70,748 55.3 0.0 6.2 0.0 0.0 $9.09 0.356
Montana 22,468 289,291 12,521 55.3 0.0 12.9 0.0 0.0 $10.89 0.414
Nebraska 17,202 202,071 9,416 56.4 0.0 11.7 0.0 0.0 $9.28 0.390
Nevada 6,842 86,370 4,138 62.1 0.0 12.6 0.0 0.0 $13.22 0.476
New Hampshire 35,484 289,456 13,454 36.0 0.0 8.2 0.0 0.0 $8.82 0.411
New Jersey 203,963 1,689,094 123,767 60.2 0.0 8.3 0.0 0.0 $9.46 0.321
New Mexico 10,982 135,989 6,034 56.9 0.0 12.4 0.0 0.0 $9.16 0.440
New York 867,117 8,580,571 434,713 49.8 0.0 9.9 0.0 0.0 $11.58 0.375
North Carolina 105,805 983,216 31,915 30.2 0.0 9.3 0.0 0.0 $4.68 0.260
North Dakota 5,659 65,929 3,337 59.9 0.0 11.7 0.0 0.0 $9.54 0.427
Ohio 205,009 2,619,541 98,665 48.1 0.0 12.8 0.0 0.0 $10.28 0.350
Oklahoma 49,388 399,977 36,073 71.3 0.0 8.1 0.0 0.0 $9.84 0.389
Oregon 46,962 349,933 24,463 50.1 9.8 7.5 0.0 5.0 $12.43 0.485
Pennsylvania 463,922 4,064,552 307,004 63.8 0.0 8.8 0.0 0.0 $10.90 0.418
Puerto Rico 0.0 0.0 0.0 0.0 0.0 $0.00 0.000
Rhode Island 103,959 831,640 73,953 65.9 0.0 8.0 0.0 0.0 $10.54 0.441
South Carolina 36,858 387,794 15,797 41.4 0.0 10.5 0.0 0.0 $6.71 0.412
South Dakota 5,865 52,444 2,835 48.4 0.0 8.9 0.0 0.0 $7.24 0.320
Tennessee 71,092 869,141 35,637 50.3 0.0 12.2 0.0 0.0 $7.48 0.366
Texas 134,293 1,300,112 90,593 63.3 0.0 9.7 0.0 0.0 $8.07 0.339
Utah 16,400 157,033 8,739 55.6 0.0 9.6 0.0 0.0 $11.11 0.455
Vermont 10,044 106,971 5,001 50.5 0.0 10.7 0.0 0.0 $9.08 0.377
Virginia 95,791 794,724 38,020 39.1 0.0 8.3 0.0 0.0 $7.68 0.360
Washington 77,956 782,687 37,836 50.2 0.0 10.0 0.0 0.0 $12.62 0.466
West Virginia 49,758 491,026 22,378 45.5 0.0 9.9 0.0 0.0 $8.00 0.311
Wisconsin 77,900 435,149 0.0 0.0 5.6 0.0 0.0 $11.02 0.386
Wyoming 10,133 99,279 0.0 0.0 9.8 0.0 0.0 $13.16 0.560
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