Each state has a separate account in the Fund to which deposits are made. Within the fund there are also separate accounts for state administrative costs and extended unemployment compensation. During economic recessions the federal government has provided emergency assistance to allow states to extend the time for which individuals can receive benefits. This has been accomplished by transferring money to a state from its Extended Unemployment Account by passing a temporary law authorizing the transfer. The ability of a state to tap into this emergency system is usually dependent on the employment rate reaching a designated percentage within the state or the nation.
Some states provide addition unemployment benefits to workers who are disabled.
Financing for the California disability compensation program comes from a tax on employees. The Railroad Unemployment Insurance Act provides unemployment compensation for workers in the railroad industry who lose their jobs. Menu of Source Material Federal Material Federal Statutes Social Security Act - 42 U.S.C. 301 et seq. 1101 et seq. Each state has a separate account in the Fund to which deposits are made.