As The_Dude said, there is Federal Unemployment and State Unemployment.
Federal Unemployment is based on the first 7000.00 each employee makes and is generally taxed at 0.8%. This is paid by the employer.
State Unemployment varies by state. Usually it is greater than the 7000 FUTA amount. For example, California is 7000.00, but Hawaii is 29,300.00. The percent you pay is based on previous payroll and claims. This is paid by the employer. A couple states such as New Jersey, have employee paid Unemployment, this means that a portion of unemployment is paid by the employer and a portion is witheld from the employees check.
I believe unemployment is paid as a percentage of your previous pay. When you apply for unemployment, the unemployment office will contact your previous employer and find out why you are now unemployeed. If you didn't do anything wrong, just laid off or somehting like that, you will get unemployment.
As for your own failed business, I don't know. Best bet is to contact your local unemployment office and ask them.
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