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Supplemental Unemployment Benefits

Supplemental unemployment benefit plans are designed to provide employees with compensation in addition to state unemployment insurance benefits during periods of layoff.

Supplemental unemployment benefits are funded from two types of plans:

  1. Ford type plans under which employers contribute to a general fund from which employees have a right to benefits upon layoff and after meeting eligibility requirements,
  2. Individual account plans under which employers contribute to a separate trust for each employee and from which the employee may draw upon layoff or termination of employment.

Supplemental unemployment benefits are subject to withholding to the extent the benefits are includible in the employee's gross income and are not covered by a withholding allowance certificate. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about payroll tax articles, federal tax information and state tax information.

Helpful Hint... Anytime you move or have a major life change (for example - marriage, divorce, birth of a child, etc.) always be sure to complete a new W-4!