FLORIDA – DUA BENEFIT DEADLINE EXTENSION
The filing deadline for those impacted by Hurricane Milton in Florida counties has been extended to January 7, 2025.
Disaster Unemployment Assistance benefits are available for residents of the following counties: Brevard, Charlotte, Citrus, Clay, Collier, DeSoto, Duval, Flagler, Glades, Hardee, Hendry, Hernando, Highlands, Hillsborough, Indian River, Lake, Lee, Manatee, Marion, Martin, Miccosukee Indian Reservation, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, St. Johns, St. Lucie, Sumter, and Volusia counties.
To file a claim, go to www.FloridaJobs.org and select “File a Claim”, visit a local CareerSource Career Center , or call 1-800-385-3920. Customer service representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. For DUA claims information, call 1-833-FL-APPLY (1-833-352-7759) to speak with a representative.
Additionally, work search reporting, waiting week, and Employ Florida registration requirements for Reemployment Assistance claims have been temporarily waived for Floridians impacted by Hurricane Milton in FEMA disaster-declared counties.
GEORGIA – DUA BENEFIT DEADLINE EXTENSION
The filing deadline for those impacted by Hurricane Helene in Georgia counties has been extended to January 7, 2025.
Disaster Unemployment Assistance benefits are available for residents of the following counties: Appling, Atkinson, Bacon, Ben Hill, Berrien, Brantley, Brooks, Bryan, Bulloch, Burke, Butts, Camden, Candler, Charlton, Chatham, Clinch, Coffee, Colquitt, Columbia, Cook, Dodge, Echols, Effingham, Elbert, Emanuel, Evans, Fulton, Glascock, Glynn, Hancock, Irwin, Jeff Davis, Jefferson, Jenkins, Johnson, Lanier, Laurens, Liberty, Lincoln, Long, Lowndes, McDuffie, McIntosh, Montgomery, Newton, Pierce, Rabun, Richmond, Screven, Stephens, Taliaferro, Tattnall, Telfair, Thomas, Tift, Toombs, Treutlen, Ware, Warren, Washington, Wayne, Wheeler, and Wilke.
Applications may be filed in person at any GDOL career center; however, individuals are encouraged to apply on the GDOL website at dol.georgia.gov.
HAWAII – 2025 TAX RATES AND TAXABLE WAGE BASE ASSIGNED, WEEKLY BENEFIT AMOUNT INCREASED
In 2025, unemployment tax rates for experience rated Hawaii employers will be assigned based on Contribution Rate Schedule C with a maximum tax rate of 5.60%. The Employment and Training (E&T) rate will remain at 0.01%. New employers will be subject to a 2.40% tax rate.
The taxable wage base will increase to $62,000 in 2025, up 4.9% from $59,100 in 2024.
The claimant maximum weekly benefit amount will also increase, up to $835 from $796.
NORTH DAKOTA – 2025 TAX RATES AND TAXABLE WAGE BASE ASSIGNED
Unemployment tax rates for experience rated North Dakota employers in 2025 will decrease for most ratio groups from 2024, ranging from 1.14% to 6.09%. The new employer rate for non-construction employers will be 1.03% (positive balance) or 6.09% (negative balance). Construction new employer rates will be 9.69% regardless of balance status.
OHIO – NEW RULE ALLOWS COMMON PAYMASTERS FOR EMPLOYER REPORTING
A new rule in Ohio will allow employers to report all taxes and wages under a single account. These single accounts, also known as common paymasters, are used when an entity within a group of commonly owned, managed, and/or controlled companies is selected to handle the payroll and taxes for the employees of all the related companies on a collective basis.
In Ohio, it is already permissible for employers that have at least 51% common ownership, management, and/or control to create a Joint Account for a minimum of one (1) year. However, currently each individual entity must still report payroll and employees under their own state unemployment insurance tax account number but with their shared tax rate based on the combined unemployment experience rating record of the Joint Account members.
While a common paymaster may streamline the tax filing process, employers should consider tax implications that reach outside of unemployment insurance taxes when using a common paymaster. The IRS has specific guidelines for common paymasters that must be followed, or penalties may incur. Employers will need to review the potential impact of federal income taxes withheld, FUTA tax, Social Security and Medicare (FICA) taxes when electing to use a common paymaster, and it may impact their process of filing tax returns. It is recommended to consult with a tax professional or CPA regarding these potential implications.
OREGON – PAID LEAVE RULE CHANGES
Employers currently have 10 days to respond to the employee questionnaire the Oregon Employment Department (OED) sends after one an employee applies for Paid Leave Oregon benefits. Effective Jan. 1, 2025, the new rule shortens this time frame to five days. The OED indicates that most employers already respond within five days, and this change will reduce the amount of time employees wait for benefits, if they are eligible.
Furthermore, the OED will begin sharing additional information associated with Paid Leave, beginning in early 2025. This will include:
- Sharing employees’ weekly benefit amount. This will help you make decisions about how much accrued paid time off you will allow an employee to take in addition to their Paid Leave benefits.
- The amount of leave your employees take each week. This will let you check which days employees took paid leave. It will also help you align with requirements for the Federal Family and Medical Leave Act (FMLA).
TENNESSEE – DUA BENEFIT DEADLINE EXTENSION
The filing deadline for those impacted by Tropical Storm Helene in Tennessee counties has been extended to January 7, 2025.
Disaster Unemployment Assistance benefits are available for residents of the following counties: Carter, Cocke, Greene, Hamblen, Hawkins, Johnson, Unicoi, and Washington.
To apply, individuals should visit TN.gov/Jobs4TN or call 877-813-0950 between 8 a.m. and 4:30 p.m. CT Monday to Friday. If filing online, individuals should specify on the application that they were impacted by a disaster.
UTAH – 2025 TAX RATES AND TAXABLE WAGE BASE ASSIGNED
Unemployment tax rates for experienced rated Utah employers will range from 0.20% to 7.20% in 2025. In addition to the overall tax rate, employers who have not paid all contributions for the previous fiscal year (ending June 30, 2024) may be assessed a delinquent payment surcharge of 1.0%.
New employers are assigned a benefit ratio based on the two-year average benefit ratio of all employers in their respective industry, while new out-of-state contractors are assigned the maximum tax rate (7.2%) unless purchasing an existing business.
