What is the base period for unemployment?

The base period is usually the first four of the last five completed calendar quarters before you file. For example, if you file in January 2026, the base period is often Oct 2024–Sept 2025. Your wages in that period determine eligibility and benefit amount. Many states use your highest-earning quarter (high quarter) in the formula.

What are high-quarter wages?

High-quarter wages are the total wages you earned in the single highest-earning quarter of your base period. Many states calculate your weekly benefit as your high-quarter wages divided by 26 (or a similar divisor), then cap that amount between the state minimum and maximum weekly benefit.

What is the maximum unemployment benefit by state?

Maximum weekly unemployment benefits vary by state. As of 2025–2026, examples include Washington ($1,079), Massachusetts ($1,033), Minnesota ($914), New Jersey ($875), and Colorado ($809). States with lower maximums include Mississippi ($235), Louisiana ($275), and Florida ($275). Use this calculator and select your state to see its min and max weekly benefit.

How long do unemployment benefits last?

Most states offer up to 26 weeks of regular unemployment benefits. Some states offer fewer (e.g. 12–20 weeks) or slightly more (e.g. 28–30 weeks). Duration can also depend on state unemployment rates. This calculator uses each state’s typical maximum weeks.

How do I calculate my unemployment benefit?

Many states use your high-quarter (highest-earning quarter) wages in the base period: divide that amount by 26 (or your state’s divisor), then apply the state’s minimum and maximum weekly benefit. This unemployment benefits calculator does that for you—select your state and enter your high-quarter wages or annual salary to get an estimate.

Are unemployment benefits taxable?

Yes. Unemployment insurance is taxable income for federal income tax. You report it on your tax return and can choose to have tax withheld from your benefits. State tax treatment varies; some states do not tax unemployment benefits.

Why does my estimate differ from my actual benefit?

Each state uses its own formula, eligibility rules, and base-period definition. This calculator uses a common approximation (high-quarter ÷ 26, state min/max). Your state may use a different divisor, alternate base period, or dependents. Always confirm with your state unemployment agency.

Unemployment Benefits Calculator 2026 by State | Weekly Benefit Amount (WBA) Estimate

Most states set your weekly benefit amount (WBA) using wages from your base period—usually the first four of the last five completed calendar quarters. A common formula uses your high-quarter (highest-earning quarter) wages divided by 26, then capped between the state minimum and maximum. This unemployment calculator gives you an estimate for any state; your state agency will determine the actual amount when you file.

How to use this unemployment benefits calculator

Select the state where you will file for unemployment, then enter either your high-quarter wages (total wages in your highest-earning quarter of the base period) or your annual salary to estimate high-quarter as one-fourth of your salary. The calculator shows your estimated weekly benefit, total benefits over the benefit year, and your state’s min and max weekly benefit range.

Your state and wages

Select the state where you will file for unemployment. Enter your high-quarter wages, or your annual salary to use one-quarter as an estimate.

State

High-quarter wages ($)

Wages in your highest-earning quarter of the base period.

Or annual salary to estimate ($)

Leave blank to use high-quarter wages above. If you enter salary, high quarter is estimated as salary ÷ 4.

Estimated benefits — California

Based on high-quarter wages of $15,000. State range: $50–$450/week.

Estimated weekly benefit

$450

per week

Total estimate (26 weeks)

$11,700

This is an estimate. Your state uses its own formula and base-period rules. File with your state unemployment agency to get your actual benefit amount. Amounts and weeks vary by state and can change.

Unemployment benefits are taxable. You can choose to have federal (and sometimes state) tax withheld from your payments. Eligibility and base-period rules vary by state—check your state’s unemployment website for details.

How unemployment benefit amounts are set

Each state sets its own minimum and maximum weekly benefit and the formula that uses your base-period wages. Many states use a divisor (often 26) applied to your high-quarter wages: your benefit is roughly high-quarter ÷ 26, then rounded down and capped between the state minimum and maximum. Some states use a percentage of your average weekly wage or other rules. Maximum weeks also vary—often 26, but some states offer 12–20 or up to 30 weeks.

Unemployment benefits by state

Maximum weekly unemployment benefits and the number of weeks you can receive benefits differ by state. For example, Washington and Massachusetts have among the highest maximum weekly benefits; Mississippi, Louisiana, and Florida have lower maximums. Benefit duration is typically 26 weeks in most states, but can be as low as 12 weeks (e.g. Florida, North Carolina) or as high as 30 weeks (e.g. Massachusetts). This calculator uses each state’s current min and max weekly benefit and maximum weeks to estimate your benefits.

Eligibility and how to file

Eligibility for unemployment insurance depends on your state’s rules—usually you must have lost your job through no fault of your own, meet minimum earnings or base-period requirements, and be able and available to work. File your claim with your state’s unemployment agency (often online) as soon as possible after becoming unemployed. You will need information about your recent employers and wages. The state will determine your actual weekly benefit amount and duration based on your base period and state law. This calculator is for estimation only; your state’s determination is final.

Unemployment Benefits Calculator by State

How to use this unemployment benefits calculator

How unemployment benefit amounts are set

Unemployment benefits by state

Eligibility and how to file

Unemployment benefits calculator by state

Frequently asked questions

Related Calculators