TABLE 10.-Average employer contribution rate, by State, 1941-48

1 Computed on calendar-year basis. Preliminary estimates for 1948; 1948 data do not include effect of cluded in rates for 1943, 1944, 1945, and 1946. These average rates include only what is paid to the states. voluntary contributions from employers collected during the year. Effect of war-risk contributions in

Employers, in addition, pay 0.3 percent to the Federal Government.

2 No experience rating, contribution rate 2.7 percent.

TABLE 11.-Cumulative receipts, benefits paid, and funds available for benefits, by State, as of Sept. 30, 1948

Represents contributions, penalties, and interest from employers; interest earned by State accounts in unemployment trust fund and reported by Treasury; and contributions from employees. Also includes the excess of contributions on wages earned by railroad workers through June 30, 1939, over the amounts transferred to the railroad unemployment insurance account, and refund of $41 million by Federal Government to 13 States, Alaska, and Hawaii, collected on pay rolls for 1936 under title IX of the Social Security Act. Adjusted for voided benefit checks. Includes benefits paid to railroad workers through June 30, 1939; excludes benefits paid under reconversion unemployment benefits for seamen program.

Represents sum of balances at end of month in State clearing account and benefit-payment account, and in State unemployment trust fund account in Treasury.

* Excludes $200,000 in California, $50,000,000 in New Jersey, and $28,968,681 in Rhode Island withdrawn for payment of disability benefits.

TABLE 12.-Ratio of benefits to taxable wages,' by State, 1938-41, 1945-47 [Data corrected to Dec. 10, 1948]

1 Excludes benefits paid under reconversion unemployment benefits for seamen program.

2 Taxable wages as used here means wages of $3,000 or less. For some States for years in which taxable

wages were not identical with wages of $3,000 or less, an estimate was used.

Based on 23 States paying benefits Jan 1, 1938.

Based on 49 States paying benefits Jan 1, 1939.

Less than 0.05 percent.

A

TABLE 13.-Funds available for benefits at end of year as percent of taxable wages, by State,' 1939-41, 1945-47

Taxable wages as used here mean wages of $3,000 or less. For some States for years in which taxable wages were not identical with wages of $3,000 or less, an estimate was used.

APPENDIX IV-F. STAFF FOR UNEMPLOYMENT INSURANCE

Robert M. Ball, staff director.

Everett D. Hawkins, research director.

Fedele F. Fauri, professional assistant.

Leona V. MacKinnon, executive assistant.

Helen K. Gross, secretary.

Clarence A. Kulp, professor of insurance at the Wharton School of Finance and Commerce, the University of Pennsylvania, served as a consultant to the Council.

236

о