Department of Labor

Introduction & Background

Important Highlights

Contributions

Federal Unemployment Tax Act (FUTA)

Experience Rating

Reimbursing Employers

Records, Reports, and Audits

Independent Contractors

Localized and Non-Localized Employment

Reciprocal Coverage

Combined Wage Claims

Interstate Claims

Benefit Payment Program

Employment Service

Forms

Glossary

FAQ'S

The Agency operates Job Service centers for individuals seeking work and employers wanting to fill vacancies. This public employment service can save employers valuable time and money in interviewing, testing, training, and counseling employees. Job Service can refer the best-qualified applicants to employers who refer their openings to it. You are encouraged to use its services. See a list of Agency offices on the back of this booklet.