There are special federal rules for nonprofit organizations and governmental entities. State employer contributions are based on the amount of wages they ve contributed to the unemployment fund, and the amount their terminated employees have received from the fund. Any state tax imposed on employers may be credited against the federal tax. Proceeds from unemployment taxes are deposited in an Unemployment Trust Fund. Each state has a separate account in the Fund.
Some states provide additional unemployment benefits to disabled workers.
For more information, consult your state labor department.