Section 1338 - Weekly benefits(a) Each eligible individual who is totally unemployed in any week shall be paid with respect to the week a weekly benefit amount determined as provided in this section.(d)(1) To qualify for benefits an individual must: (A) have been paid in one quarter of the individual's base period wages in employment with an employer or employers subject to this chapter that equal at least $1,000.00; (B) have been paid in the individual's base period additional wages in employment with an employer or employers subject to this chapter that equal or exceed 40 percent of the total wages paid in the highest quarter of the individual's base period; and(C) have earned subsequent to the beginning of the individual's most recent benefit year wages in employment with an employer or employers subject to this chapter that equal or exceed four times the individual's weekly benefit amount as determined under subsection (e) of this section for that prior benefit year.(2) The base period wages shall not include any wages paid by an employing unit based on a separation for gross misconduct under subdivision 1344(a)(2)(B) of this title.(e)[Subsection (e) effective until occurrence of contingency; see also contingent amendments to subsection (e) by 2021, No. 183 §§ 52d - 52e and 52g set out below.] An individual's weekly benefit amount shall be determined by dividing the individual's two high quarter total subject wages required under subdivision (d)(1) of this section by 45, provided that the weekly benefit amount so determined shall not exceed the maximum weekly benefit amount computed pursuant to subsection (f) of this section.(e)[Contingent amendment to subsection (e) by 2021, No. 183 (Adj. Sess.), §§ 52d and 52e; see also subsection (e) effective until occurrence of contingencies set out above and contingent amendment to subsection (e) by 2021, No. 183 (Adj. Sess.), § 52g set out below.] An individual's weekly benefit amount shall be determined by dividing the individual's two high quarter total subject wages required under subdivision (d)(1) of this section by 45 and adding $25.00 to the resulting quotient, provided that the weekly benefit amount so determined shall not exceed the maximum weekly benefit amount computed pursuant to subsection (f) of this section.(e)[Contingent amendment to subsection (e) by 2021, No. 183 (Adj. Sess.), § 52g; see also subsection (e) effective until occurrence of contingencies and contingent amendments to subsection (e) by 2021, No. 183 (Adj. Sess.), §§ 52d and 52e set out above.] An individual's weekly benefit amount shall be determined by dividing the individual's two high quarter total subject wages required under subdivision (d)(1) of this section by 45, provided that the weekly benefit amount so determined shall not exceed the maximum weekly benefit amount computed pursuant to subsection (f) of this section.(f)(1)[Subdivision (f)(1) effective until occurrence of contingency; see also contingent amendments to subdivision (f)(1) by 2021, No. 183, §§52c - 52e and 52g set out below.] The maximum weekly benefit amount shall be annually adjusted on the first day of the first calendar week in July to an amount equal to the sum of $60.00 plus 57 percent of the State annual average weekly wage as determined by subsection (g) of this section.(1)[Contingent amendment to subdivision (f)(1) by 2021, No. 183 (Adj. Sess.), §§ 52c and 52g; see also subdivision (f)(1) effective until occurrence of contingencies set out above and contingent amendment to subdivision (f)(1) by 2021, No. 183 (Adj. Sess.), §§ 52d and 52e set out below.] The maximum weekly benefit amount shall be annually adjusted on the first day of the first calendar week in July to an amount equal to 57 percent of the State annual average weekly wage as determined by subsection (g) of this section.(1)[Contingent amendment to subdivision (f)(1) by 2021, No. 183 (Adj. Sess.), §§ 52d and 52e; see also subdivision (f)(1) effective until occurrence of contingencies and contingent amendment to subdivision (f)(1) by 2021, No. 183 (Adj. Sess.), §§ 52c and 52g set out above.] The maximum weekly benefit amount shall be annually adjusted on the first day of the first calendar week in July to an amount equal to the sum of $25.00 plus 57 percent of the State annual average weekly wage as determined by subsection (g) of this section.(2) Notwithstanding any provision of subdivision (1) of this subsection to the contrary: (A) The maximum weekly benefit amount shall not increase in any year that advances made to the State Unemployment Compensation Fund pursuant to Title XII of the Social Security Act, as amended, remain unpaid.(B) The maximum weekly benefit amount shall not decrease.(g) On or before the first day of June of each year, the total wages reported on contribution reports for the preceding calendar year shall be divided by the average monthly number of covered workers (determined by dividing the total covered employment reported on contribution reports pursuant to this chapter for the preceding year by 12). The State average annual wage thus obtained shall be divided by 52 and the State average weekly wage thus determined shall be rounded down to the nearest dollar.(h) Effective with the first full calendar week of each July , the minimum quarterly wage requirement of subdivision (d)(1) of this section shall be adjusted by a percentage increase equal to the percentage increase, if any, in the State minimum wage effective during the prior calendar year. This adjusted minimum quarterly wage requirement shall be applicable to new claims for benefits with effective dates during or after the first full calendar week of each July .(i)(1) An individual filing a new claim for unemployment compensation shall, at the time of filing of the claim, be advised that: (A) unemployment compensation is subject to federal and State income tax;(B) requirements exist pertaining to estimated tax payments;(C) the individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation in the amount specified in the federal Internal Revenue Code;(D) the individual who elects to have federal income tax deducted and withheld shall have State income tax withheld at 24 percent of the federal rate; and(E) the individual shall be permitted to change a previously elected withholding once during each benefit year.(2) Amounts deducted and withheld from unemployment compensation shall remain in the Unemployment Compensation Trust Fund until transferred to the federal and State taxing authority as a payment of income tax. (3) The Commissioner shall follow all procedures specified by the U.S. Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.(4) Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations, or other amounts required to be deducted and withheld under this chapter.Amended by 2024 , No. 85, § 195, eff. 7/1/2024.Amended by 2023 , No. 76, § 43, eff. 7/1/2023.Amended by 2023 , No. 72, § 43, eff. 6/19/2023.Amended by 2022 , No. 183, § 52b, § 52c, § 52d, § 52e, and § 52g, eff. 7/1/2022 except where noted above.Amended by 2022 , No. 105, § 409, eff. 7/1/2022.Amended by 2021 , No. 51, § 12, eff. 10/7/2021.Amended by 2021 , No. 51, § 11, eff. 30 days after the termination date for Federal Pandemic Unemployment Compensation set forth in 15 U.S.C. § 9023(e)(2), as amended..Amended by 2021 , No. 51, § 10, eff. 6/1/2021.Amended 1959, No. 51, § 1; 1959, No. 329 (Adj. Sess.), § 22, eff. 3/1/1961; 1961, No. 210, § 15, eff. 7/11/1961; 1963, No. 84, § 3; 1969, No. 42, § 2; 1971, No. 71, § 1, eff. 4/15/1971; 1973, No. 231 (Adj. Sess.), §§ 2, 3; 1977, No. 64, § 16; 1981, No. 194 (Adj. Sess.), § 2, eff. 6/20/1982; 1983, No. 16, § 7, eff. 5/1/1983; 1985, No. 146 (Adj. Sess.), § 2; 1991, No. 183 (Adj. Sess.), § 4; 1993, No. 177 (Adj. Sess.) , § 2; 1995, No. 85 (Adj. Sess.) , § 1, eff. 1/1/1997; 1997, No. 101 (Adj. Sess.), § 10; 2001, No. 143 (Adj. Sess.), § 65, eff. 6/21/2002; 2003, No. 70 (Adj. Sess.), § 64, eff. 3/1/2004; 2009 , No. 2 (Sp. Sess.), § 2, eff. 6/9/2009; 2009 , No. 124 (Adj. Sess.) , § 3, eff. 7/1/2011; 2013, No. 173 (Adj. Sess.) , § 3.