Unemployment insurance is temporary income

Unemployment insurance is temporary income for eligible workers who become unemployed through no fault of their own and who are ready, willing, and able to work.  You must have sufficient work and wages in covered employment.

In New York State, the money for unemployment insurance benefits comes from taxes paid by employers. No deductions are ever made from a worker's paycheck for unemployment insurance. It is the Department of Labor that determines whether an unemployed worker qualifies for unemployment.

Glossary of UI Terms

Able and Available: You must be ready, willing and able to work. You must be prepared to start employment immediately and be physically and mentally capable of working to receive benefits. You must actively seek any work for which you are reasonably fitted by your previous training and experience and which you are capable of doing.
Account Balance     An employer's account balance is determined on 12/31 of every year by taking the account balance as of 12/31 of the prior year and adding all the timely normal tax contributions paid minus any unemployment benefits charged to an employer's account.
Account percentage     An employer's account percentage is calculated by dividing the balance of the employer's account on the computation date by the employer's average payroll for the past five payroll years.  If the employer has been liable for less than 5 years, then we divide by the number of payroll years in which the employer was liable.
Alternate condition 

A valid original claim for benefits in which the alternate base period is used.  See also: UI Law.
Appeal     The formal request by a claimant or employer to have a determination or decision reviewed by the next higher level authority (see also Hearing).
Base period     The primary base period is the first four of the last five completed calendar quarters prior to the calendar quarter in which your claim is effective.
Base period - alternate condition     The alternate base period is the last four completed calendar quarters prior to the calendar quarter in which your claim is effective.
Benefit     The amount of an unemployment insurance payment to a claimant.
Benefit Overpayment     Benefits received in excess of what the claimant was entitled.
Benefit rate     The amount of money a claimant may be entitled to for each week of unemployment.  A claimant's weekly benefit rate is equal to 1/26 of the remuneration paid during the highest calendar quarter of the base period.  Exception:  If your high quarter wages are $3,575 or less, your weekly benefit rate is 1/25 of your high quarter wages.
Benefit year     The one-year period beginning with the Monday following the week in which the valid original claim for benefits is filed. It is during this period the claimant can receive 26 full weeks of benefits.
Benefit year ending date (BYE)     The date an unemployment insurance claim ends and you can no longer collect benefits on your claim.  The date of the BYE for your claim can be found on the website under View Payment History.  If you remain unemployed after the BYE date and believe that you had sufficient employment in the past year to qualify for a new claim, you must immediately file a new claim, either on our website or by calling the Telephone Claims Center.
Business fully or partly owned by a relative     You are considered "employed by a relative' when your relative is a principal officer or full or part owner of the business.
Calendar Quarter    

The 3 month period beginning with January, April, July, and October.
1st quarter:  January 1 through March 31
2nd quarter:  April 1 through June 30
3rd quarter:  July 1 through September 30
4th quarter:  October 1 through December 31       
Claimant     Any person seeking unemployment benefits.
Combined Wage Claim     A claim filed when a claimant has earned wage credits in two or more states, and combining these wages would either establish a benefit rate for the claimant or increase the benefit rate.  To file a combined wage claim in New York, the individual must have employment and wages in the base period in New York.  The claimant does not have to reside in New York.
Commuter Claim     A claim filed when the claimant traveled daily from their residence outside New York State to their employment in New York State. The claimant must look for and be available for work in the New York labor market.  These claims are usually filed from the "border"states of Pennsylvania, New Jersey, and Connecticut.
Company or Union Pension     If you are otherwise eligible for unemployment benefits, but you are receiving a pension, your weekly benefit rate may be reduced if you receive a pension from an employer for whom you worked in the 18 months immediately prior to filing your claim and that work made you eligible for or increased the amount of your pension and your employer contributed more than 50% toward your pension.  If you received a lump sum payment of an employer-financed pension in lieu of periodic (monthly) payments, the monthly equivalent of this lump sum payment will be determined based on actuarial tables and considered as periodic payments.
Computation Date     December 31. This is the date each year, employers' account balances are computed and tax rates are calculated.
Covered employment     Unless specifically excluded by law, all employment performed for a liable employer is covered whether it is on a part-time, full-time, temporary or casual basis.
Days of work     You are considered to have worked on any day you perform any services - even an hour or less - in employment for someone else, in self-employment, or on a freelance basis, regardless of whether you receive payment for the services.
Disability     According to the Americans with Disabilities Act of 1990, a person with a disability has a physical or mental impairment that substantially limits one or more major life activities, has a record of such impairment or is regarded as having such impairment.  Major life activities are functions such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, working and receiving educational or vocational training.
Disability Benefits     If you receive disability payments from New York State or any other state because of a non-work related injury, but are still physically able to perform some work, you may be eligible for Unemployment Insurance benefits.  However, you will be required to provide a medical statement, signed by your physician, attesting that you are able to work.
Disaster Unemployment Assistance (DUA)     Section 407 of the Disaster Relief Act of 1974 created a program for the payment of unemployment assistance to unemployed individuals whose unemployment is a direct result of a major disaster as declared by the President of the United States.
Educational Institution     An educational institution is an organization established for the purpose of operating a school, schools, or alternative educational experience offering a program of instruction in academic, technical or vocational subjects, which is certified by, under contract to or subject to the regulations of the Commissioner of Education. You are not considered employed by an educational institution when you work for a private employer and your work location is in a school's facility.
Effective day     The days in a week a claimant may receive benefits. The first three days of a week that the claimant is eligible are qualifying days.