| State |
Abbreviation |
FIPS |
Mandatory |
State Law (Mandatory Only) |
| Alabama |
AL |
1 |
Y |
Administrative Rule No. 480-6-1-.01 |
| Florida |
FL |
12 |
Y |
Florida Statutes, Chapter 443 |
| Georgia |
GA |
13 |
Y |
the Official Code of Georgia Annotated Section 34-8-121 |
| Kentucky |
KY |
21 |
N |
|
| Mississippi |
MS |
28 |
N |
|
| North Carolina |
NC |
37 |
Y |
Employment Security Law of North Carolina, Section GS 96-4(i)(1) |
| South Carolina |
SC |
45 |
Y |
Section 41-29-120 (except for employers with less than twenty-one employees) |
| Tennessee |
TN |
47 |
N |
|
| Connecticut |
CT |
9 |
Y |
CGS §31-2 |
| Maine |
ME |
23 |
Y |
law, 26 MRSA 1082 |
| Massachusetts |
MA |
25 |
N |
|
| New Hampshire |
NH |
33 |
Y |
RSA 282-A-117 |
| New York |
NY |
36 |
Y |
Section 531 of the New York labor law |
| Rhode Island |
RI |
44 |
Y |
Section 28-42-38 (b) of the RI Employment Security Law Chapters 42-44 |
| Vermont |
VT |
50 |
Y |
Vermont Statute Title 21, CR. 17, Section 1314 |
| Puerto Rico |
PR |
72 |
Y |
Puerto Rico Law No. 15 |
| Virgin Islands |
VI |
78 |
Y |
Sections 309, 313, Chapter 12, Title 24 of the Virgin Islands Code |
| Illinois |
IL |
17 |
N |
|
| Indiana |
IN |
18 |
N |
|
| Iowa |
IA |
19 |
Y |
Section 96.11-6a, Code of Iowa |
| Michigan |
MI |
26 |
N |
|
| Minnesota |
MN |
27 |
Y |
Minnesota Law Section 268.044, SUBD. 1 |
| Nebraska |
NE |
31 |
Y |
Nebraska Employment Security Law, Section 48-612 |
| North Dakota |
ND |
38 |
Y |
Section 52-02-02 of the North Dakota Century Code, Section 27-02-03-01 of the North Dakota Administrative Code |
| Ohio |
OH |
39 |
Y |
Ohio Unemployment Compensation Law, Section 4141.20 |
| South Dakota |
SD |
46 |
N |
|
| Wisconsin |
WI |
55 |
N |
|
| Arkansas |
AR |
5 |
N |
|
| Colorado |
CO |
8 |
Y |
Colorado Law C.R.S. 8-72-107, 8-76-102.5, and 8-81-101 |
| Kansas |
KS |
20 |
Y |
K.S.A. 44-714(e) Kansas Employment Security Law |
| Louisiana |
LA |
22 |
Y |
Louisiana Employment Security Law, Revised Statutes 23:1660 |
| Missouri |
MO |
29 |
N |
|
| Montana |
MT |
30 |
N |
|
| New Mexico |
NM |
35 |
N |
|
| Oklahoma |
OK |
40 |
Y |
OESC rule 240:10-5-94 |
| Texas |
TX |
48 |
N |
|
| Utah |
UT |
49 |
Y |
Utah Code 35A-4-312 |
| Wyoming |
WY |
56 |
N |
|
| Delaware |
DE |
10 |
N |
|
| District of Columbia |
DC |
11 |
N |
|
| Maryland |
MD |
24 |
Y |
Maryland Unemployment Insurance Law, Section 8-625 ( c ) |
| New Jersey |
NJ |
34 |
Y |
New Jersey Unemployment Compensation Law, Section 43:21-11 |
| Pennsylvania |
PA |
42 |
N |
|
| Virginia |
VA |
51 |
Y |
Virginia Unemployment Compensation Act, Section 60.2-114 |
| West Virginia |
WV |
54 |
Y |
West Virginia Unemployment Compensation Law Section 21 A-10-11 |
| Alaska |
AK |
2 |
N |
|
| Arizona |
AZ |
4 |
N |
|
| California |
CA |
6 |
Y |
Section 320.5 of the California Unemployment Insurance Code and Section 320-1 Title 22 of the California Code of Regulations |
| Hawaii |
HI |
15 |
Y |
Hawaii Revised Statutes (HRS), Section 371-11(3) |
| Idaho |
ID |
16 |
N |
|
| Nevada |
NV |
32 |
Y |
Nevada State Law, NRS 612.220 and NAC 612.030 |
| Oregon |
OR |
41 |
Y |
Oregon State Law, ORS 657.660 |
| Washington State |
WA |
53 |
N |
|