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Severance: Trending Toward a Balance

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SUB Plan: The Severance Alternative

A Supplemental Unemployment Benefits Plan (SUB Plan) is a vehicle used by employers to provide salary replacement benefits to displaced employees while generating considerable cost savings for the organization. The savings attained under a SUB Plan are generated from three sources:

Benefit payments are integrated with State Unemployment Insurance (UI) benefits, reducing company cost on a dollar-for-dollar basis
Separation payments are treated as "benefits" rather than as "wages," and are thus exempt from the payment of payroll taxes (FICA and FUTA) by both the company and the recipient
Payments cease or are reduced when a displaced employee obtains new employment

Typically, organizations that implement a SUB Plan will save 25-35% when compared to traditional severance plans. These savings may be used in a variety of ways, including supplementing other, better-directed unemployment benefits, enhancing benefits offered to retained workers, or growing the bottom line to improve shareholder returns.

State Unemployment Benefits Map

Alabama

State Unemployment Office Website
http://dir.alabama.gov/uc/
State Unemployment Office Phone # (866) 234-5382
State Weekly Benefit Range (min/max) $45/$255
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week N

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Alaska

State Unemployment Office Website
http://labor.state.ak.us/esd_unemployment_insurance/home.htm
State Unemployment Office Phone # (907) 465-5552
State Weekly Benefit Range (min/max) $56/$442
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI N
Waiting Week Y

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Arizona

State Unemployment Office Website
https://egov.azdes.gov/CMSInternet/main.aspx?menu=234&id=2550
State Unemployment Office Phone # (602) 364-2722
State Weekly Benefit Range (min/max) $60/$240
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Arkansas

State Unemployment Office Website
http://www.arkansas.gov/esd/WorkersUnempBenefits/ADWS_Workerunempben.htm
State Unemployment Office Phone # (866) 392-7284
State Weekly Benefit Range (min/max) $77/$431
State Income Tax Withholding on UI Y or Form AR-4EC (TX)
State Income Tax Withholding on Sub Pay Y
Waiting Week Y

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California

State Unemployment Office Website
http://www.edd.ca.gov/Unemployment/default.htm
State Weekly Benefit Range (min/max) $40/$450
State Unemployment Office Phone # (800) 300-5616
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Colorado

State Unemployment Office Website
http://www.colorado.gov/cs/Satellite/CO-Portal/CXP/1174084100247
State Weekly Benefit Range (min/max) $25/$475
State Unemployment Office Phone # (303) 318-8000
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Connecticut

State Unemployment Office Website
http://www.ctdol.state.ct.us/progsupt/unemplt/unemployment.htm
State Unemployment Office Phone # (860) 263-6000
State Weekly Benefit Range (min/max) $15/$594
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week N

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Delaware

State Unemployment Office Website
http://www.delawareworks.com/Unemployment/welcome.shtml
State Unemployment Office Phone # (302) 761-6576
(800) 794-3032
State Weekly Benefit Range (min/max) $20/$330
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week N

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District of Columbia

State Unemployment Office Website
http://does.dc.gov/does/cwp/view,a,1232,q,640720.asp
State Weekly Benefit Range (min/max) $50/$359
State Unemployment Office Phone # (877) 319-7346
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Florida

State Unemployment Office Website
http://www.floridajobs.org/unemployment/uc_emp_claims.html
State Unemployment Office Phone # (800) 204-2418
State Weekly Benefit Range (min/max) $32/$275
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI N
Waiting Week Y

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Georgia

State Unemployment Office Website
http://www.dol.state.ga.us/js/unemployment_benefits_individuals.htm
State Unemployment Office Phone # (404) 232-3990
State Weekly Benefit Range (min/max) $44/$330
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week N

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Hawaii

State Unemployment Office Website
https://huiclaims.hawaii.gov/UI_ClaimWEB/home.jsf
State Unemployment Office Phone # (808) 643-5555
State Weekly Benefit Range (min/max) $5/$545
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Idaho

State Unemployment Office Website
http://labor.idaho.gov/dnn/idl/UnemploymentInsurance/UIBenefits/tabid/681/Default.aspx
State Unemployment Office Phone # (208) 332-3570
State Weekly Benefit Range (min/max) $65/$362
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Illinois

State Unemployment Office Website
http://www.ides.state.il.us/individual/online_claim.asp
State Unemployment Office Phone # (888) 337-7234
State Weekly Benefit Range (min/max) $51/$534
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Indiana

State Unemployment Office Website
http://www.in.gov/dwd/2345.htm
State Unemployment Office Phone # (317) 232-2655
State Weekly Benefit Range (min/max) $50/$390
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Iowa

State Unemployment Office Website
http://www.iowaworkforce.org/ui/
State Unemployment Office Phone # (800) 850-5627
State Weekly Benefit Range (min/max) $53/$443
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week N

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Kansas

State Unemployment Office Website
http://www.dol.ks.gov/ui/html/faqs_BUS.html
State Unemployment Office Phone #
Topeka (785) 575-1460
Kansas City (913) 596-3500
Wichita (316) 383-9947
State Weekly Benefit Range (min/max) $105/$423
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Kentucky

State Unemployment Office Website
https://uiclaims.des.ky.gov/ebenefit/
State Unemployment Office Phone # (502) 564-2900
State Weekly Benefit Range (min/max) $39/$415
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week N

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Louisiana

State Unemployment Office Website
http://www.laworks.net/UnemploymentInsurance/UI_MainMenu.asp
State Unemployment Office Phone # (225) 342-3111
State Weekly Benefit Range (min/max) $10/$284
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Maine

State Unemployment Office Website
http://www.maine.gov/portal/employment/unemployment.html
State Unemployment Office Phone # (800) 593-7660
State Weekly Benefit Range (min/max) $60/$516
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Maryland

State Unemployment Office Website
http://www.dllr.maryland.gov/employment/unemployment.shtml
State Unemployment Office Phone # (410) 767-3246
State Weekly Benefit Range (min/max) $26/$380
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week N

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Massachusetts

State Unemployment Office Website
http://www.mass.gov/?pageID=elwdtopic&L=3&L0=Home&L1=Businesses&L2=Unemployment+Insurance+(UI)&sid=Elwd
State Unemployment Office Phone # (617) 626-5400
State Weekly Benefit Range (min/max) $34/$942
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Michigan

State Unemployment Office Website
http://www.michigan.gov/uia/0,1607,7-118-52610---,00.html
State Unemployment Office Phone # (800) 638-3995
State Weekly Benefit Range (min/max) $117/$362
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week N

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Minnesota

State Unemployment Office Website
http://www.uimn.org/ui/index.htm
State Unemployment Office Phone # (877) 898-9090
(651) 296-3644
State Weekly Benefit Range (min/max) $38/$568
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Mississippi

State Unemployment Office Website
http://mdes.ms.gov/wps/portal/!ut/p/_s.7_0_A/7_0_CH/.cmd/ad/.ps/X/.c/6_0_69/.ce/7_0_CK/.p/5_0_69/.d/3?PC_7_0_CK_MESCCommand=UnEmployment#null
State Unemployment Office Phone # (601) 321-6000
State Weekly Benefit Range (min/max) $30/$230
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Missouri

State Unemployment Office Website
http://www.dolir.mo.gov/es/index.asp
State Unemployment Office Phone #
Jefferson City RCC (573) 751-9040
Kansas City RCC (816) 889-3101
Springfield RCC (417) 895-6851
St. Louis RCC (314) 340-4950
State Weekly Benefit Range (min/max) $35/$320
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Montana

State Unemployment Office Website
http://uid.dli.mt.gov/uihome.asp
State Unemployment Office Phone # (406) 444-3834
State Weekly Benefit Range (min/max) $120/$407
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Nebraska

State Unemployment Office Website
http://www.dol.state.ne.us/nwd/center.cfm?PRICAT=4&SUBCAT=4E
State Unemployment Office Phone # (402) 458-2500
State Weekly Benefit Range (min/max) $30/$308
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Nevada

State Unemployment Office Website
http://nvdetr.org/ESD%20Pages/ui%20eligibility.htm
State Unemployment Office Phone # (888) 890-8211
State Weekly Benefit Range (min/max) $16/$393
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI N
Waiting Week N

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New Hampshire

State Unemployment Office Website
https://claims.nhes.state.nh.us/weblogic/Home.jsp
State Unemployment Office Phone # (603) 229-4422
State Weekly Benefit Range (min/max) $32/$427
State Income Tax Withholding on UI N
State Income Tax Withholding on Sub Pay Y
Waiting Week N

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New Jersey

State Unemployment Office Website
http://lwd.dol.state.nj.us/labor/ui/ui_index.html
State Unemployment Office Phone # (609) 292-7162
State Weekly Benefit Range (min/max) $85/$584
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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New Mexico

State Unemployment Office Website
https://uiclaims.state.nm.us/uiclaim/html/UICHome.html
State Unemployment Office Phone # (505) 841-4000
State Weekly Benefit Range (min/max) $67/$459
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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New York

State Unemployment Office Website
http://www.labor.state.ny.us/ui/ui_index.shtm
State Unemployment Office Phone # (888) 209-8124
State Weekly Benefit Range (min/max) $64/$405
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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North Carolina

State Unemployment Office Website
https://www.ncesc.com/default.aspx
State Unemployment Office Phone # (919) 707-1290
State Weekly Benefit Range (min/max) $42/$494
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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North Dakota

State Unemployment Office Website
http://www.jobsnd.com/jsnd/jobsnd/insurance/UIICEWelcome.html
State Unemployment Office Phone # (701) 328-4995
State Weekly Benefit Range (min/max) $43/$406
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Ohio

State Unemployment Office Website
http://jfs.ohio.gov/ouc/index.stm
State Unemployment Office Phone # (877) 852-0010
State Weekly Benefit Range (min/max) $105/$503
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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Oklahoma

State Unemployment Office Website
http://www.ok.gov/redirect.php?link_id=76
State Unemployment Office Phone # (800) 555-1554
State Weekly Benefit Range (min/max) $16/$409
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Oregon

State Unemployment Office Website
http://www.employment.oregon.gov/EMPLOY/UI/index.shtml
State Unemployment Office Phone # (503) 451-2400
State Weekly Benefit Range (min/max) $113/$482
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Pennsylvania

State Unemployment Office Website
http://www.dli.state.pa.us/landi/cwp/view.asp?a=355&q=235224
State Unemployment Office Phone # (717) 783-3140
State Weekly Benefit Range (min/max) $35/$566
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Rhode Island

State Unemployment Office Website
http://www.dlt.ri.gov/ui/
State Unemployment Office Phone # (401) 243-9100
State Weekly Benefit Range (min/max) $68/$660
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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South Carolina

State Unemployment Office Website
https://secure.sces.org/PDIC/GatewayServlet?hptAppId=ICFJREG%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20&hptExec=Y
State Unemployment Office Phone # (803) 737-3071
State Weekly Benefit Range (min/max) $20/$326
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week Y

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South Dakota

State Unemployment Office Website
http://dol.sd.gov/ui/default.aspx
State Unemployment Office Phone # (605) 626.2301
State Weekly Benefit Range (min/max) $28/$298
State Income Tax Withholding on UI N
State Income Tax Withholding on Sub Pay Y
Waiting Week Y

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Tennessee

State Unemployment Office Website
http://www.state.tn.us/labor-wfd/Claimants/appintro.html
State Unemployment Office Phone # (615) 253-0800
State Weekly Benefit Range (min/max) $30/$275
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI N
Waiting Week Y

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Texas

State Unemployment Office Website
http://www.twc.state.tx.us/customers/jsemp/jsempsub2.html
State Unemployment Office Phone # (800) 939-6631
State Weekly Benefit Range (min/max) $58/$392
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI N
Waiting Week Y

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Utah

State Unemployment Office Website
http://jobs.utah.gov/ui/Jobseeker.asp
State Unemployment Office Phone # (888) 848-0688
State Weekly Benefit Range (min/max) $28/$444
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Vermont

State Unemployment Office Website
http://labor.vermont.gov/Workers/Unemployed/tabid/109/Default.aspx
State Unemployment Office Phone # (877) 214-3330
State Weekly Benefit Range (min/max) $64/$425
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI Y
Waiting Week N

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Virginia

State Unemployment Office Website
http://www.vec.virginia.gov/vecportal/unins/insunemp.cfm
State Weekly Benefit Range (min/max) $54/$378
State Unemployment Office Phone # (804) 786-1485
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Washington

State Unemployment Office Website
http://access.wa.gov/employment/unemploymentinfo.aspx
State Unemployment Office Phone # (800) 318-6022
State Weekly Benefit Range (min/max) $129/$541
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI N
Waiting Week Y

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West Virginia

State Unemployment Office Website
http://www.wvbep.org/bep/uc/cinfo.htm
State Unemployment Office Phone # (304) 558-2657
State Weekly Benefit Range (min/max) $24/$424
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week Y

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Wisconsin

State Unemployment Office Website
http://www.dwd.state.wi.us/ui/
State Unemployment Office Phone # (800) 247-1744
State Weekly Benefit Range (min/max) $54/$363
State Income Tax Withholding on Sub Pay N
State Income Tax Withholding on UI Y
Waiting Week N

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Wyoming

State Unemployment Office Website
http://wydoe.state.wy.us/doe.asp?ID=11
State Unemployment Office Phone # (307) 235-3264
State Weekly Benefit Range (min/max) $30/$415
State Income Tax Withholding on Sub Pay Y
State Income Tax Withholding on UI N
Waiting Week N

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Unemployment recipients in all states currently subject to an additional $25 weekly under the Federal Stimulus Program. Under the Federal Emergency Unemployment Compensation Act, the maximum benefit durations in all states has been extended to 39 weeks.

These materials are being provided for information purposes only. TSI is not providing advice, legal, tax or otherwise, nor do we warrant the accuracy or completeness of this information for any implied or explicit purpose.