PKG00294267.pdf

EMPLOYMENT AND TRAINING ADMINISTRATION

ADVISORY SYSTEM

U.S. DEPARTMENT OF LABOR

Washington, D.C. 20210

CLASSIFICATION

Unemployment Insurance

CORRESPONDENCE SYMBOL

OUI/DFAS

DATE

September 29, 2026

RESCISSIONS

None

EXPIRATION DATE

September 30, 2027

ADVISORY:

TO:

UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 15-26

STATE WORKFORCE AGENCIES

FROM: MAREK LACO

Acting Assistant Secretary

SUBJECT: Fiscal Year 2027 State Workforce Agency Unemployment Insurance

Resource Planning Targets and Guidelines

1. Purpose. To provide states with information about preliminary Fiscal Year (FY) 2027

Unemployment Insurance (UI) State Administration base resource planning targets, with general guidelines for resource planning, and an explanation of how the U.S. Department of

Labor (Department) allocates base resources among the states.

2. Action Requested. The Department’s Employment and Training Administration (ETA) requests that State Workforce Agency Administrators:

a. Provide to the appropriate staff the FY 2027 planning targets and the instructions herein as soon as possible after receiving this Unemployment Insurance Program Letter (UIPL);

b. Notify the appropriate ETA regional office of any questions or concerns as soon as possible after receiving this UIPL, but no later than October 15, 2026;

c. Submit the FY 2027 SF-424 (OMB Approval No. 4040-0004), 424A (OMB Approval

No. 4040-0006), if applicable, and 424B (OMB Approval No. 4040-0007) via www.grants.gov, ensuring compliance with the specific requirements outlined in section

4.e. of this UIPL below; and

d. Submit the FY 2027 UI-1 report (OMB Approval No. 1205-0132) via the UI Required

Reports system by October 1, 2026.

3. Summary and Background.

a. Summary – The total amount of resources included in the FY 2027 President’s Budget request for UI base administration is $2,632,033,000, determined at a 1.8 million average weekly insured unemployment (AWIU) level. This includes $2,506,818,000 for base UI administration and $125,215,000 for postage. It reflects an increase of $6,589,000 from the FY 2026 final base allocations, which were also determined at an AWIU level of 1.8 million. The state data was run through the allocation methodology described in Section

4.c. of this UIPL.

http://www.grants.gov/

The state allocations reflected in these planning targets assume that Congress appropriates the amounts reflected in the FY 2027 President’s Budget request. In the event Congress appropriates amounts other than what is requested, the UI administration planning targets may be revised to reflect the actual appropriation.

b. Background – Before the beginning of each fiscal year, ETA’s Office of Unemployment

Insurance announces preliminary dollars and staff year base administration resource planning targets for UI operations. States use this information in planning and developing State Quality Service Plans. The amount of state UI administrative resources allocated through the Federal budget cycle is closely tied to national UI workloads. For

FY 2027, the economic assumptions underlying the President’s Budget resulted in a projected national AWIU of 1.877 million. As a result, the FY 2027 base administration allocation remains at a 1.8 million AWIU level.

4. Details.

a. Data Inputs. Minutes Per Unit (MPU), annual hours worked, non-workload staff years, personal services/personnel benefits (PS/PB) rates, and non-personal services (NPS) dollars for FY 2027 are all drawn from the Resource Justification Model (RJM) data collection submitted by states in FY 2026. The RJM data collection methodology is explained in ET Handbook No. 410, 6th Edition, Resource Justification Model.

The following table shows the data inputs used for the base allocations for FY 2026 and the planning targets for FY 2027. Except where specified, these inputs are reported by states through the RJM collection process and are described in more detail below.

DATA INPUTS

CATEGORY FY 2026 Allocations FY 2027 Targets

Base Workloads ETA projections formulated at a 1.8 million AWIU

ETA projections formulated at a 1.8 million AWIU

MPU values Average of actuals for

FYs 2022, 2023 and 2024

(less state dollars & hours)*

Average of actuals for

FYs 2023, 2024 and 2025

(less state dollars & hours)*

Annual hours worked FY 2026 projected* FY 2027 projected*

Non-Workload Staff Years FY 2024 actual FY 2025 actual

PS/PB rates FY 2024 actual, increased annually by 3 percent*

FY 2025 actual, increased annually by 3 percent*

NPS dollars Actual expenditures in FY 2024, not including state dollars and one-time costs and increased annually by 3 percent

Actual expenditures in FY 2025, not including state dollars and one-time costs and increased annually by 3 percent

* Both state supplemental PS/PB expenditures and the hours worked/paid associated with those expenditures are excluded from state RJM inputs, effectively leaving the PS/PB rates intact but reducing annual hours worked and MPU values.

https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-410-6th-edition

The data inputs described above produced a national total base state funding request of

$2,808,040,913 for FY 2027. In accordance with the FY 2027 President’s Budget request, base funding anticipated to be available for FY 2027 is $2,506,818,000. The amount of funds available for allocation in each category (e.g., Workload, Support, Administrative Staff and Technical Services (AS&T), and NPS) is determined by multiplying the percent each category represented of the total requested budget amount by the total dollars available, with two exceptions: the requested amounts for Benefit

Payment Control (BPC) and UI Performs were not changed in the targets.

b. Highlights of Base Planning Targets.

i. Economic Assumptions. The FY 2027 UI planning targets reflect the economic assumptions used in the FY 2027 President’s Budget request.

ii. Base Workload Level. As noted above, the FY 2027 national base claims-related workloads are allocated at a 1.8 million AWIU.

iii. Funding Period. The “funding period” is the period during which states may obligate funds. The proposed appropriation language included in the FY 2027 President’s

Budget for State Unemployment Insurance and Employment Service Operations

(SUIESO) reflects the revised language included in the FY 2026 appropriation language as enacted in the Consolidated Appropriations Act, 2026, Pub. L. 119-75.

This language: (1) removes reference to the state obligational authority and no longer limits states’ obligational authority to automation projects after December 31st immediately following the fiscal year; and (2) provides for a “recapture” provision as described below.

The proposed FY 2027 appropriation language provides that funds will be available for obligation beginning October 1, 2026, and will remain available for Federal obligation through December 31, 2027, except that funds for outcome payments under the Reemployment Services and Eligibility Assessment (RESEA) program will remain available for Federal obligation through March 31, 2028.

Under this appropriation language, the period of performance for states’ grants will be dictated in the grant terms and conditions included with the corresponding Notice of Award and are anticipated to accommodate the maximum statutory/regulatory life of each fund source (subject to the availability of Federal funds).

States have an additional 90 days after the end of the funding period to liquidate obligations. If an extension of the liquidation period is necessary, a state must seek the approval of ETA’s Grant Officer. States should submit requests to extend the liquidation period in writing to the appropriate ETA regional office at least 30 days before the existing deadline.

In addition, the FY 2026 appropriation language included a new “recapture” provision which provides the Department with the authority to hold unexpended funding following closeout of the state grant. The Department could then reissue these funds through a new grant opportunity for UI-related automation activities. The following is the recapture provision included in the proposed FY 2027 SUIESO appropriation language:

Provided, that notwithstanding any other provision of law, the Secretary may recapture any funds appropriated under this paragraph that remain unexpended by a State after the period of expenditure for a State (but before such funds have been returned to the Trust Fund), and such recaptured funds shall remain available until expended for re-obligation by the Secretary to the States to carry out automation activities related to the administration of unemployment compensation laws;

c. Allocation Methodologies. A detailed description of the allocation methodologies follows.

i. UI Base Staff.

• Workload Functions Allocation Methodology. The allocation methodology seeks to achieve four objectives to the greatest extent possible: allocate available resources so that the same level of service to claimants and employers is available in all states; promote administrative efficiency; enable resources to shift with workloads; and avoid abrupt shifts of resources among states from year-to-year.

▪ Data Sources.

- Time Factors. The MPU values are an average of the data for FY 2023, FY

2024, and FY 2025. The MPUs were calculated from data submitted in the

RJM data collection instrument.

- Work Hours. The hours per staff year are the FY 2027 projected hours states reported in the FY 2026 RJM submission.

▪ Workload Forecasts. The state base workloads for FY 2027 for the six workload activities – initial claims; weeks claimed; nonmonetary determinations; appeals; subject employers; and wage records – were developed by applying each state’s proportion of actual FY 2025 activity to the total base workload funded in FY 2027 for each activity. Additional above-base funds, as described further below, are available on a quarterly basis for claims-related workloads processed above the base level.

▪ Determination of Allowable MPU Values. For FY 2027, the workload-based calculation (excluding Systematic Alien Verification Enterprise, BPC, UI

Performs, AS&T and Support) using states’ unreduced three-year average MPU values from the RJM data collection, yielded 14,890 workload staff years. The level of base funding anticipated to be available for FY 2027 supports a lower number of workload staff years at 12,987. To fit the targets within available funds, the allocated MPU values were developed for the six base workload activities by slightly reducing the MPU values for most states, so that the number of targeted workload staff years equaled the 12,987 staff years for which funds are projected to be available. MPU reductions in each of the six activities were made as follows:

- MPUs were arrayed from the highest to the lowest MPU value.

- The lowest ten MPU values were not reduced.

- Within each of the six workload categories, the difference was calculated between each of the highest 43 MPU values and the tenth-lowest MPU.

Differences were then reduced by a percentage determined by anticipated available resources, and the result for each state was added back to the tenth-lowest MPU to obtain the allocated MPU for each state. In general, the higher the MPU, the greater its reduction; however, reductions in MPUs for states with relatively smaller workloads were mitigated by up to 25 percent of what the reduction otherwise would have been. The percent of the mitigation was determined by the relationship of the state's workload to the largest workload among states being reduced.

• Non-Workload Staff Years Allocation Methodology. Staff years for non-workload functions are drawn from the FY 2025 data in the RJM data collection.

Other than adjusting for any state supplemental funding, no reduction was applied to BPC and UI Performs staff years.

Support staff years were unreduced while the AS&T staff years were reduced by using an algorithm similar to the MPU reduction algorithm. The algorithm for

AS&T used the percentages that AS&T staff represented of each state’s total requested staff. The ten states with the lowest percentages were not reduced. In general, the higher the percentage AS&T staff represented of the total, the larger the reduction in AS&T staff years.

ii. Personnel Compensation Costs. The FY 2027 PS/PB rates were determined by using each state's FY 2025 PS/PB rate for each functional activity and increasing the result by three percent annually. As provided in Division A, Title I, Section 1101(a)(8) of the Full-Year Continuing Appropriations and Extensions Act, 2025 (Pub. L. 119-4

(March 15, 2025), no FY 2025 PS/PB rates were permitted to exceed the latest enacted Executive Level II rate, which was $225,700. See:

https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages/salary-tables/pdf/2025/EX.pdf

iii. Non-Personal Services. The FY 2027 NPS allocation was determined by using each state’s 2025 NPS expenditures reported in the RJM, less any state-funded supplemental NPS dollars and one-time expenditures. Each state’s proportion of the https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages/salary-tables/pdf/2025/EX.pdf https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages/salary-tables/pdf/2025/EX.pdf

FY 2025 actual expenditures was applied to the aggregate amount and then increased by three percent annually to calculate the available amount for FY 2027. Attachment

I shows a breakout of each state’s NPS base planning level.

iv. Hold Harmless or “Stop-Loss” Provision. Stop-loss and stop-gain rules are used to ease the budgetary impacts of fundamental year-over-year changes in funding.

• State UI Base Administration Dollars. A “stop-loss” of 5 percent is imposed on states that would have lost more than 5 percent in total base dollars compared to

FY 2026, with a resulting “stop-gain” of 3.62 percent for states that would have gained more in total base dollars relative to FY 2026. These adjustments are shown on a separate line in Attachment I.

v. Postage. For FY 2026, the Department will allocate $125,215,000 in base postage resources directly to states, an increase of $2,008,000 from FY 2026 postage amounts. For FY 2027, the Department’s postage allocation methodology uses projected base weeks claimed and subject employer workloads. These figures are totaled for each state, and then base postage resources are calculated pro rata based on each state’s share of the total workload. Attachment III displays individual state-level details regarding this allocation.

d. General Guidelines for Above-Base Workload Resource Levels. The state administration budget activity includes a reserve for above-base workloads.

The Department will use the quarterly hours data on the UI-1 report (OMB Approval No.

1205-0132), the allocated claims activity staff years paid, and the allocated annual MPU values in the FY 2027 above-base certification process. States should submit the UI-1 report (OMB Approval No. 1205-0132) by October 1, 2026; the annual hours on the report must be consistent with the annual work hours used for each state’s FY 2027 target allocation.

i. Above-Base Overhead. The above-base overhead percentage will remain at 19 percent.

ii. Above-Base Resources. Above-base resources are tied directly to above-base workloads. If above-base workloads decline, less above-base funding will be made available to the state agencies. During periods of declining above-base resources, adjustments to staffing levels may be necessary. Reductions to states’ above-base funding awards will be required if available funding under the enacted appropriation is insufficient to cover the full amount of states’ above-base earnings.

iii. Above-Base Instructions. General instructions for completing UI-3 reports (OMB

Approval No. 1205-0132) are in ET Handbook No. 336, 18th Edition, Change 4, Chapter II. Dependent on the timing of enactment of the FY 2027 appropriation, the

Department may issue specific implementation procedures for the above-base certification process in a UIPL promulgating the final FY 2027 UI allocations.

https://www.dol.gov/sites/dolgov/files/ETA/handbooks/2019/ET_Handbook_No.336_18th_Edition_Change_4_acc.pdf

e. Standard Form (SF) 424. All states must submit an SF-424 (OMB Approval No. 4040-

0004) for FY 2027 administrative funding resources via www.grants.gov. When completing the form, each state should enter “FY 2027 UI Administration” in the opportunity number field of the application. Only states that vary the quarterly number of claims activity staff years paid must submit the SF-424A (OMB Approval No. 4040-

0006) and show the quarterly distribution in item 23 (Remarks) of the form. All states must submit the SF-424B (OMB Approval No. 4040-0007). Instructions for completing these forms are attached.

As communicated in FY 2026, the estimated funding totals entered in section 18 of the

SF-424 must cover both the allocated base funding, as reflected in Attachment I of this

UIPL (this includes base and postage amounts), and the state’s total above-base funding for the year. If a state’s total base and above-base earnings, including any travel reimbursements, exceed the amount reflected in the SF-424 initially submitted, the state will be required to submit a revised SF-424 to account for the additional funding before that additional funding will be awarded. States may also be required to submit revised

SF-424’s if appropriated funding is higher than what was requested in the FY 2027

President’s Budget, and/or if additional state administrative funding is provided based on the average weekly insured unemployment (AWIU) contingency funding trigger.

Based on the funding availability and a review of states’ recent above-base earnings as it relates to base awards, ETA recommends that states add 25 percent to their preliminary base target allocation (which includes base and postage funding) to establish an estimated amount to report on the SF-424. As a reminder, the estimated funding suggestion does not indicate an entitlement to the specified amount of administrative funding. Above-base awards will continue to reflect states’ actual workloads and the standard above-base earnings calculations plus any other adjustments required as a result of funding availability.

For convenience, the suggested total state administrative funding estimates, based on a 25 percent add-on, have been added to each state’s “Detailed State Base Staff Planning

Levels” included in Attachment I of this document.

f. State Flexibility. States must use all state UI administrative grant funds in accordance with applicable Federal law, including Section 303(a)(8) of the Social Security Act (42

U.S.C. 503(a)(8)); the cost principles contained in 2 C.F.R. Part 200 (Uniform

Administrative Requirements, Cost Principles, and Audit Requirements for Federal

Awards); 2 C.F.R. Part 2900 (Department of Labor’s Uniform Administrative

Requirements, Cost Principles, and Audit Requirements for Federal Awards); and the annual enacted appropriation. States have the flexibility to use the funding approved by

ETA among the various UI program categories as they deem appropriate, within the parameters of applicable Federal law. However, for the purposes of determining certification of above-base funding for workload above the base, the base staff-year levels for claims activities as allocated by ETA will be used. This ensures that states do not earn more above-base resources than they otherwise would have been entitled to earn.

http://www.grants.gov/

The flexibility of using funds among UI program categories does not apply to funding provided for special projects, supplemental budget requests, or special allocations, which are identified on a case-by-case basis. Funding for these purposes must be spent in accordance with the spending plans approved for these respective projects.

g. Nationally Funded Activities. As provided in the Federal appropriation for SUIESO, the

Department will, on behalf of the states, make payments to the entities operating the

National Directory of New Hires and the State Information Data Exchange System for use by the states.

5. Inquiries. Please direct questions to the appropriate ETA regional office.

6. References.

• Consolidated Appropriations Act, 2026, Pub. L. 119-75, Division B, Title I, enacted

February 3, 2026;

• Full-Year Continuing Appropriations and Extensions Act, 2025, Pub. L. 119-4, Title IX, Section 1902, enacted March 15, 2025;

• Section 303(a)(8) of the Social Security Act (42 U.S.C. § 503(a)(8));

• 2 C.F.R. Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit

Requirements for Federal Awards);

• 2 C.F.R. Part 2900 (Department of Labor’s Uniform Administrative Requirements, Cost

Principles, and Audit Requirements for Federal Awards);

• UIPL No. 15-25, Fiscal Year (FY) 2026 State Workforce Agency Unemployment

Insurance (UI) Resource Planning Targets and Guidelines, issued August 21, 2024, UIPL 15-25 | U.S. Department of Labor;

• Employment and Training (ET) Handbook No. 410, 6th Edition, Resource Justification

Model (RJM), ET HANDBOOK No. 410, 6th Edition | U.S. Department of Labor and

• ET Handbook No. 336, 18th Edition, Change 4, Unemployment Insurance State Quality

Service Plan Planning and Reporting Guidelines, ET HANDBOOK No. 336 | U.S.

Department of Labor.

7. Attachments.

• Attachment I: FY 2027 Detailed State Base Staff Planning Levels

• Attachment II: Back-up Material for Workload Allocation of FY 2027 UI Base Staff

• Attachment III: FY 2027 Base Postage Allocation

• Attachment IV: Additional Grants.gov Submission Instructions

• Attachment V: Additional Guidance for Completing the SF-424 and SF-424A https://www.dol.gov/agencies/eta/advisories/uipl-15-25 https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-410-6th-edition https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-336 https://www.dol.gov/agencies/eta/advisories/handbooks/et-handbook-no-336

* * * DETAIL FOR INFORMATION PURPOSES ONLY * * *

Attachment I

******************************************** NATIONAL TOTAL *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 11,815,000 3,116.4 91,212 284,253,445

WEEKS CLAIMED 93,600,000 1,634.3 92,029 150,403,142

NON MONETARY 7,077,000 3,222.2 93,476 301,198,240

APPEALS 1,290,000 1,972.7 121,451 239,586,978

SAVE 59.1 107,417 6,348,348

CLAIMS ACTIVITY STAFF 10,004.7 98,133 981,790,153

WAGE RECORDS 765,349,000 530.1 107,768 57,128,021

TAX FUNCTIONS 10,175,000 2,452.2 106,777 261,837,701

EMPLOYER ACTIVITY STAFF 2,982.3 106,953 318,965,722

BENEFIT PMT CONTROL 2104.9 95,524 201,067,852

UI PERFORMS 1400.1 105,070 147,109,127

OPERATING STAFF 16,492.0 99,984 1,648,932,854

SUPPORT 12.26% 2,021.4 125,798 254,287,990

AS&T 1,666.8 141,393 235,674,227

TOTAL STAFF 20,180.2 105,990 2,138,895,071

NON-PERSONAL SERVICES 367,922,929

STOP-LOSS/STOP-GAIN

TOTAL ALLOCATION (excluding POSTAGE) 2,506,818,000

POSTAGE 125,215,000

TOTAL ALLOCATION (including POSTAGE) 2,632,033,000

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services **

******************************************** REGION 1 *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 2,108,281 537.4 100,326 53,914,953

WEEKS CLAIMED 20,149,744 320.1 94,795 30,344,001

NON MONETARY 885,867 452.1 107,995 48,824,554

APPEALS 164,373 306.6 138,407 42,435,638

SAVE 10.7 132,092 1,413,384

CLAIMS ACTIVITY STAFF 1,626.9 108,754 176,932,530

WAGE RECORDS 109,367,221 30.7 103,436 3,175,488

TAX FUNCTIONS 1,474,277 405.7 124,082 50,340,095

EMPLOYER ACTIVITY STAFF 436.4 122,630 53,515,583

BENEFIT PMT CONTROL 450.8 119,051 53,668,403

UI PERFORMS 160.5 147,932 23,743,006

OPERATING STAFF 2,674.6 115,105 307,859,522

SUPPORT 10.30% 275.5 152,728 42,076,587

AS&T 296.0 124,194 36,761,424

TOTAL STAFF 3,246.1 119,127 386,697,533

NON-PERSONAL SERVICES 76,567,728

STOP-LOSS/STOP-GAIN -12,048,403

TOTAL ALLOCATION (excluding POSTAGE) 451,216,858

POSTAGE 24,284,859

TOTAL ALLOCATION (including POSTAGE) 475,501,717

******************************************** CONNECTICUT *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,723.19

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 28.819 186,335 51.9 163,448 8,482,951

WEEKS CLAIMED 2.539 1,395,820 34.3 142,912 4,901,882

NON MONETARY 35.331 117,872 40.3 163,201 6,577,000

APPEALS 130.327 21,705 27.4 177,369 4,859,911

SAVE 0.7 168,167 117,717

CLAIMS ACTIVITY STAFF 154.6 161,316 24,939,461

WAGE RECORDS 0.000 10,662,049 0.0 4,430 0

TAX FUNCTIONS 33.729 131,973 43.1 187,545 8,083,190

EMPLOYER ACTIVITY STAFF 43.1 187,545 8,083,190

BENEFIT PMT CONTROL 30.8 141,534 4,359,247

UI PERFORMS 480 8.7 169,061 1,470,831

OPERATING STAFF 237.2 163,797 38,852,729

SUPPORT 4.55% 10.8 207,779 2,244,013

AS&T 21.7 212,728 4,616,198

TOTAL STAFF 269.7 169,496 45,712,940

NON-PERSONAL SERVICES 2,555,003

STOP-LOSS/STOP-GAIN -3,608,906

TOTAL ALLOCATION (excluding POSTAGE) 44,659,037

POSTAGE 1,793,579

TOTAL ALLOCATION (including POSTAGE) 46,452,616

SUGGESTED ABOVE-BASE (25% ADD-ON) 11,613,154

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 58,065,770

https://1,723.19

******************************************** MAINE *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,694.84

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 54.281 34,433 18.4 94,139 1,732,158

WEEKS CLAIMED 2.815 321,627 8.9 94,139 837,837

NON MONETARY 50.754 23,994 12.0 103,705 1,244,460

APPEALS 215.693 5,111 10.8 119,007 1,285,276

SAVE 0.1 108,522 10,852

CLAIMS ACTIVITY STAFF 50.2 101,804 5,110,583

WAGE RECORDS 0.019 3,132,685 0.6 90,385 54,231

TAX FUNCTIONS 29.639 57,722 16.8 97,124 1,631,683

EMPLOYER ACTIVITY STAFF 17.4 96,892 1,685,914

BENEFIT PMT CONTROL 16.8 105,663 1,775,138

UI PERFORMS 360 19.3 120,914 2,333,640

OPERATING STAFF 103.7 105,162 10,905,275

SUPPORT 14.46% 15.0 141,315 2,119,725

AS&T 5.1 147,467 752,082

TOTAL STAFF 123.8 111,285 13,777,082

NON-PERSONAL SERVICES 284,356

STOP-LOSS/STOP-GAIN -244,122

TOTAL ALLOCATION (excluding POSTAGE) 13,817,316

POSTAGE 515,139

TOTAL ALLOCATION (including POSTAGE) 14,332,455

SUGGESTED ABOVE-BASE (25% ADD-ON) 3,583,114

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 17,915,569

https://1,694.84

******************************************** MASSACHUSETTS *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,586.10

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 14.817 325,587 50.7 108,339 5,492,787

WEEKS CLAIMED 0.698 3,480,411 25.5 108,339 2,762,645

NON MONETARY 52.282 171,320 94.1 111,748 10,515,487

APPEALS 177.728 36,104 67.4 140,197 9,449,278

SAVE 1.3 123,297 160,286

CLAIMS ACTIVITY STAFF 239.0 118,747 28,380,483

WAGE RECORDS 0.074 17,139,650 13.3 108,284 1,440,177

TAX FUNCTIONS 14.433 253,821 38.5 136,612 5,259,562

EMPLOYER ACTIVITY STAFF 51.8 129,339 6,699,739

BENEFIT PMT CONTROL 101.4 111,862 11,342,807

UI PERFORMS 480 25.1 152,012 3,815,501

OPERATING STAFF 417.3 120,389 50,238,530

SUPPORT 5.34% 22.3 165,661 3,694,240

AS&T 0 197,294 0

TOTAL STAFF 439.6 122,686 53,932,770

NON-PERSONAL SERVICES 5,365,517

STOP-LOSS/STOP-GAIN -4,614,341

TOTAL ALLOCATION (excluding POSTAGE) 54,683,946

POSTAGE 4,191,574

TOTAL ALLOCATION (including POSTAGE) 58,875,520

SUGGESTED ABOVE-BASE (25% ADD-ON) 14,718,880

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 73,594,400

https://1,586.10

******************************************** NEW HAMPSHIRE *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,468.26

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 40.497 24,369 11.2 77,976 873,331

WEEKS CLAIMED 3.561 160,738 6.5 77,972 506,818

NON MONETARY 35.780 24,022 9.8 86,216 844,917

APPEALS 214.938 2,585 6.3 92,952 585,598

SAVE 0.1 92,766 9,277

CLAIMS ACTIVITY STAFF 33.9 83,184 2,819,941

WAGE RECORDS 0.020 3,253,514 0.7 60,115 42,081

TAX FUNCTIONS 35.54 54,600 22.0 102,128 2,246,816

EMPLOYER ACTIVITY STAFF 22.7 100,832 2,288,897

BENEFIT PMT CONTROL 6.5 84,617 550,011

UI PERFORMS 360 4.0 64,179 256,716

OPERATING STAFF 67.1 88,160 5,915,565

SUPPORT 22.35% 15.0 105,059 1,575,885

AS&T 26.7 91,915 2,454,131

TOTAL STAFF 108.8 91,412 9,945,581

NON-PERSONAL SERVICES 939,975

STOP-LOSS/STOP-GAIN -126,163

TOTAL ALLOCATION (excluding POSTAGE) 10,759,393

POSTAGE 353,490

TOTAL ALLOCATION (including POSTAGE) 11,112,883

SUGGESTED ABOVE-BASE (25% ADD-ON) 2,778,221

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 13,891,104

https://1,468.26

******************************************** NEW JERSEY *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,493.05

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 24.429 547,386 149.3 118,030 17,621,879

WEEKS CLAIMED 1.055 5,331,760 62.8 118,121 7,417,999

NON MONETARY 42.401 223,635 105.8 126,093 13,340,639

APPEALS 151.968 48,875 82.9 141,405 11,722,475

SAVE 3.2 134,262 429,638

CLAIMS ACTIVITY STAFF 404.0 125,081 50,532,630

WAGE RECORDS 0.025 20,095,733 5.6 120,713 675,993

TAX FUNCTIONS 18.451 287,800 59.3 142,872 8,472,310

EMPLOYER ACTIVITY STAFF 64.9 140,960 9,148,303

BENEFIT PMT CONTROL 162.4 130,269 21,155,686

UI PERFORMS 480 57.7 182,992 10,558,638

OPERATING STAFF 689.0 132,649 91,395,257

SUPPORT 3.27% 22.5 192,729 4,336,403

AS&T 62.6 170,935 10,700,531

TOTAL STAFF 774.1 137,492 106,432,191

NON-PERSONAL SERVICES 26,630,721

STOP-LOSS/STOP-GAIN -3,279,255

TOTAL ALLOCATION (excluding POSTAGE) 129,783,657

POSTAGE 6,044,407

TOTAL ALLOCATION (including POSTAGE) 135,828,064

SUGGESTED ABOVE-BASE (25% ADD-ON) 33,957,016

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 169,785,080

https://1,493.05

******************************************** NEW YORK *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,602.37

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 17.765 839,338 155.1 98,497 15,276,885

WEEKS CLAIMED 1.312 7,967,958 108.7 100,009 10,870,978

NON MONETARY 41.681 255,286 110.7 119,029 13,176,510

APPEALS 206.438 39,548 84.9 158,729 13,476,092

SAVE 4.9 131,708 645,369

CLAIMS ACTIVITY STAFF 464.3 115,111 53,445,834

WAGE RECORDS 0.002 47,080,350 1.0 89,225 89,225

TAX FUNCTIONS 27.846 545,047 157.9 130,081 20,539,790

EMPLOYER ACTIVITY STAFF 158.9 129,824 20,629,015

BENEFIT PMT CONTROL 98.0 123,503 12,103,294

UI PERFORMS 480 14.9 161,262 2,402,804

OPERATING STAFF 736.1 120,338 88,580,947

SUPPORT 19.22% 141.5 164,263 23,243,215

AS&T 93.8 156,035 14,636,083

TOTAL STAFF 971.4 130,183 126,460,245

NON-PERSONAL SERVICES 37,955,683

STOP-LOSS/STOP-GAIN -897,208

TOTAL ALLOCATION (excluding POSTAGE) 163,518,720

POSTAGE 9,461,654

TOTAL ALLOCATION (including POSTAGE) 172,980,374

SUGGESTED ABOVE-BASE (25% ADD-ON) 43,245,094

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 216,225,468

https://1,602.37

******************************************** PUERTO RICO *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,625.38

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 108.703 68,384 76.2 22,211 1,692,478

WEEKS CLAIMED 7.123 776,743 56.7 22,211 1,259,364

NON MONETARY 155.769 38,687 61.8 21,858 1,350,824

APPEALS 410.394 4,130 17.4 31,066 540,548

SAVE 0.1 23,926 2,393

CLAIMS ACTIVITY STAFF 212.2 22,835 4,845,607

WAGE RECORDS 0.034 3,684,252 1.3 22,079 28,703

TAX FUNCTIONS 63.222 62,181 40.3 20,155 812,247

EMPLOYER ACTIVITY STAFF 41.6 20,215 840,950

BENEFIT PMT CONTROL 18.2 24,074 438,147

UI PERFORMS 480 10.9 22,283 242,885

OPERATING STAFF 282.9 22,508 6,367,589

SUPPORT 6.40% 18.1 51,507 932,277

AS&T 70.6 27,327 1,929,286

TOTAL STAFF 371.6 24,836 9,229,152

NON-PERSONAL SERVICES 1,693,515

STOP-LOSS/STOP-GAIN

TOTAL ALLOCATION (excluding POSTAGE) 10,922,667

POSTAGE 956,097

TOTAL ALLOCATION (including POSTAGE) 11,878,764

SUGGESTED ABOVE-BASE (25% ADD-ON) 2,969,691

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 14,848,455

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services ** https://1,625.38

******************************************** RHODE ISLAND *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,550.97

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 26.791 59,644 17.2 117,989 2,029,411

WEEKS CLAIMED 1.313 557,111 7.9 118,000 932,200

NON MONETARY 38.554 22,403 9.3 102,601 954,189

APPEALS 100.623 5,104 5.5 0 0

SAVE 0.3 126,172 37,852

CLAIMS ACTIVITY STAFF 40.2 98,350 3,953,652

WAGE RECORDS 0.073 2,418,140 1.9 137,202 260,684

TAX FUNCTIONS 31.405 45,965 15.5 128,335 1,989,193

EMPLOYER ACTIVITY STAFF 17.4 129,303 2,249,877

BENEFIT PMT CONTROL 14.5 122,150 1,771,175

UI PERFORMS 480 13.7 142,057 1,946,181

OPERATING STAFF 85.8 115,628 9,920,885

SUPPORT 15.15% 13.0 148,971 1,936,623

AS&T 9.1 163,520 1,488,032

TOTAL STAFF 107.9 123,684 13,345,540

NON-PERSONAL SERVICES 172,283

STOP-LOSS/STOP-GAIN 0

TOTAL ALLOCATION (excluding POSTAGE) 13,517,823

POSTAGE 690,846

TOTAL ALLOCATION (including POSTAGE) 14,208,669

SUGGESTED ABOVE-BASE (25% ADD-ON) 3,552,167

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 17,760,836

https://1,550.97

******************************************** VERMONT *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,758.01

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 30.178 21,089 6.0 102,592 615,552

WEEKS CLAIMED 3.901 143,530 5.3 106,103 562,346

NON MONETARY 86.963 8,023 6.6 105,785 698,181

APPEALS 374.334 1,140 4.0 129,115 516,460

SAVE 0.0 111,883 0

CLAIMS ACTIVITY STAFF 21.9 109,248 2,392,539

WAGE RECORDS 0.276 1,758,570 4.6 104,173 479,196

TAX FUNCTIONS 35.185 30,423 10.1 112,664 1,137,906

EMPLOYER ACTIVITY STAFF 14.7 110,007 1,617,102

BENEFIT PMT CONTROL 0.5 120,450 60,225

UI PERFORMS 360 6.1 115,773 706,215

OPERATING STAFF 43.2 110,557 4,776,081

SUPPORT 34.49% 14.9 117,024 1,743,658

AS&T 6.2 26,721 165,670

TOTAL STAFF 64.3 103,972 6,685,409

NON-PERSONAL SERVICES 721,958

STOP-LOSS/STOP-GAIN 664,778

TOTAL ALLOCATION (excluding POSTAGE) 8,072,145

POSTAGE 247,281

TOTAL ALLOCATION (including POSTAGE) 8,319,426

SUGGESTED ABOVE-BASE (25% ADD-ON) 2,079,857

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 10,399,283

https://1,758.01

******************************************** VIRGIN ISLANDS *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,553.07

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 78.048 1,716 1.4 69,658 97,521

WEEKS CLAIMED 23.152 14,046 3.5 83,409 291,932

NON MONETARY 248.861 625 1.7 71,969 122,347

APPEALS 26.404 71 0.0 72,023 0

SAVE 0.0 76,610 0

CLAIMS ACTIVITY STAFF 6.6 77,545 511,800

WAGE RECORDS 1.135 142,278 1.7 61,881 105,198

TAX FUNCTIONS 42.761 4,745 2.2 76,090 167,398

EMPLOYER ACTIVITY STAFF 3.9 69,896 272,596

BENEFIT PMT CONTROL 1.7 66,278 112,673

UI PERFORMS 0 0.1 95,954 9,595

OPERATING STAFF 12.3 73,713 906,664

SUPPORT 19.51% 2.4 104,395 250,548

AS&T 0.2 97,057 19,411

TOTAL STAFF 14.9 78,968 1,176,623

NON-PERSONAL SERVICES 248,717

STOP-LOSS/STOP-GAIN 56,814

TOTAL ALLOCATION (excluding POSTAGE) 1,482,154

POSTAGE 30,792

TOTAL ALLOCATION (including POSTAGE) 1,512,946

SUGGESTED ABOVE-BASE (25% ADD-ON) 378,237

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 1,891,183

https://1,553.07

******************************************** REGION 2 *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 1,011,948 417.0 82,615 34,450,586

WEEKS CLAIMED 8,214,253 173.9 78,352 13,625,449

NON MONETARY 567,099 322.7 88,021 28,404,493

APPEALS 143,611 236.2 123,510 29,172,956

SAVE 2.3 101,578 233,630

CLAIMS ACTIVITY STAFF 1,152.1 91,908 105,887,114

WAGE RECORDS 67,376,540 33.0 93,334 3,080,037

TAX FUNCTIONS 878,520 299.1 105,743 31,627,817

EMPLOYER ACTIVITY STAFF 332.1 104,510 34,707,854

BENEFIT PMT CONTROL 312.3 94,974 29,660,245

UI PERFORMS 161.4 114,909 18,546,255

OPERATING STAFF 1,957.9 96,431 188,801,468

SUPPORT 9.66% 189.1 106,044 20,052,955

AS&T 162.2 118,025 19,143,640

TOTAL STAFF 2,309.2 98,735 227,998,063

NON-PERSONAL SERVICES 21,797,057

STOP-LOSS/STOP-GAIN -12,579,665

TOTAL ALLOCATION (excluding POSTAGE) 237,215,455

POSTAGE 10,934,945

TOTAL ALLOCATION (including POSTAGE) 248,150,400

******************************************** DELAWARE *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,633.32

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 28.749 33,156 9.7 70,192 680,862

WEEKS CLAIMED 1.649 284,061 4.8 70,191 336,917

NON MONETARY 47.166 11,304 5.4 79,433 428,938

APPEALS 170.944 1,863 3.2 103,985 332,752

SAVE 0.1 92,535 9,254

CLAIMS ACTIVITY STAFF 23.2 77,100 1,788,723

WAGE RECORDS 0.010 2,232,880 0.2 92,280 18,456

TAX FUNCTIONS 27.636 37,369 10.5 78,409 823,295

EMPLOYER ACTIVITY STAFF 10.7 78,668 841,751

BENEFIT PMT CONTROL 11.8 87,435 1,031,733

UI PERFORMS 360 10.9 107,267 1,169,210

OPERATING STAFF 56.6 85,361 4,831,417

SUPPORT 31.63% 17.9 112,895 2,020,821

AS&T 6.3 58,143 366,301

TOTAL STAFF 80.8 89,338 7,218,539

NON-PERSONAL SERVICES 240,964

STOP-LOSS/STOP-GAIN 448,486

TOTAL ALLOCATION (excluding POSTAGE) 7,907,989

POSTAGE 404,209

TOTAL ALLOCATION (including POSTAGE) 8,312,198

SUGGESTED ABOVE-BASE (25% ADD-ON) 2,078,050

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 10,390,248

https://1,633.32

******************************************** DIST. OF COLUMBIA *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,607.98

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 61.286 46,175 29.3 73,119 2,142,387

WEEKS CLAIMED 1.214 473,517 6.0 145,729 874,374

NON MONETARY 78.473 32,884 26.7 111,407 2,974,567

APPEALS 277.377 2,207 6.3 130,030 819,189

SAVE 0.2 100,501 20,100

CLAIMS ACTIVITY STAFF 68.5 99,717 6,830,617

WAGE RECORDS 0.025 2,826,565 0.7 179,066 125,346

TAX FUNCTIONS 54.752 42,923 24.4 104,103 2,540,113

EMPLOYER ACTIVITY STAFF 25.1 106,194 2,665,459

BENEFIT PMT CONTROL 8.8 101,545 893,596

UI PERFORMS 480 10.8 124,251 1,341,911

OPERATING STAFF 113.2 103,636 11,731,583

SUPPORT 8.13% 9.2 126,495 1,163,754

AS&T 0.9 160,423 144,381

TOTAL STAFF 123.3 105,756 13,039,718

NON-PERSONAL SERVICES

STOP-LOSS/STOP-GAIN -3,035,749

TOTAL ALLOCATION (excluding POSTAGE) 10,003,969

POSTAGE 601,563

TOTAL ALLOCATION (including POSTAGE) 10,605,532

SUGGESTED ABOVE-BASE (25% ADD-ON) 2,651,383

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 13,256,915

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services ** https://1,607.98

******************************************** MARYLAND *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,790.44

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 48.196 143,748 64.5 86,443 5,575,574

WEEKS CLAIMED 2.447 1,227,657 28.0 98,170 2,748,760

NON MONETARY 45.745 85,887 36.6 114,310 4,183,746

APPEALS 379.629 11,775 41.6 156,557 6,512,771

SAVE 0.8 114,466 91,573

CLAIMS ACTIVITY STAFF 171.5 111,443 19,112,424

WAGE RECORDS 0.128 12,012,347 14.3 98,552 1,409,294

TAX FUNCTIONS 45.997 172,948 74.1 129,212 9,574,609

EMPLOYER ACTIVITY STAFF 88.4 124,252 10,983,903

BENEFIT PMT CONTROL 53.4 105,059 5,610,151

UI PERFORMS 480 26.2 120,240 3,150,288

OPERATING STAFF 339.5 114,453 38,856,766

SUPPORT 4.12% 14.0 104,048 1,456,672

AS&T 58.6 131,867 7,727,406

TOTAL STAFF 412.1 116,576 48,040,844

NON-PERSONAL SERVICES 439,331

STOP-LOSS/STOP-GAIN 2,108,208

TOTAL ALLOCATION (excluding POSTAGE) 50,588,383

POSTAGE 1,789,604

TOTAL ALLOCATION (including POSTAGE) 52,377,987

SUGGESTED ABOVE-BASE (25% ADD-ON) 13,094,497

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 65,472,484

https://1,790.44

******************************************** PENNSYLVANIA *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,574.01

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 38.985 589,207 243.2 85,900 20,890,880

WEEKS CLAIMED 2.160 4,753,045 108.7 73,287 7,966,297

NON MONETARY 53.670 314,423 178.7 81,240 14,517,588

APPEALS 143.368 97,658 148.3 120,849 17,921,907

SAVE 1.0 94,031 94,031

CLAIMS ACTIVITY STAFF 679.9 90,294 61,390,703

WAGE RECORDS 0.025 28,591,910 7.6 112,258 853,161

TAX FUNCTIONS 30.439 341,656 110.1 102,443 11,278,974

EMPLOYER ACTIVITY STAFF 117.7 103,077 12,132,135

BENEFIT PMT CONTROL 214.5 95,077 20,394,017

UI PERFORMS 480 97.1 117,046 11,365,167

OPERATING STAFF 1,109.2 94,917 105,282,022

SUPPORT 7.91% 87.7 109,524 9,605,255

AS&T 46.3 85,540 3,960,502

TOTAL STAFF 1,243.2 95,598 118,847,779

NON-PERSONAL SERVICES 11,161,121

STOP-LOSS/STOP-GAIN -12,100,610

TOTAL ALLOCATION (excluding POSTAGE) 117,908,290

POSTAGE 5,705,691

TOTAL ALLOCATION (including POSTAGE) 123,613,981

SUGGESTED ABOVE-BASE (25% ADD-ON) 30,903,495

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 154,517,476

https://1,574.01

******************************************** VIRGINIA *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,772.17

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 38.348 151,193 54.5 75,353 4,106,739

WEEKS CLAIMED 1.571 1,078,820 15.9 63,498 1,009,618

NON MONETARY 66.549 94,720 59.3 88,557 5,251,430

APPEALS 105.675 26,939 26.8 103,651 2,777,847

SAVE 0.2 93,361 18,672

CLAIMS ACTIVITY STAFF 156.7 84,010 13,164,306

WAGE RECORDS 0.048 18,510,857 8.4 64,421 541,136

TAX FUNCTIONS 24.836 239,333 55.9 101,737 5,687,098

EMPLOYER ACTIVITY STAFF 64.3 96,862 6,228,234

BENEFIT PMT CONTROL 9.3 82,904 771,007

UI PERFORMS 480 6.5 129,964 844,766

OPERATING STAFF 236.8 88,718 21,008,313

SUPPORT 16.47% 39.0 104,042 4,057,638

AS&T 48.5 139,927 6,786,460

TOTAL STAFF 324.3 98,219 31,852,411

NON-PERSONAL SERVICES 9,058,429

STOP-LOSS/STOP-GAIN

TOTAL ALLOCATION (excluding POSTAGE) 40,910,840

POSTAGE 1,898,412

TOTAL ALLOCATION (including POSTAGE) 42,809,252

SUGGESTED ABOVE-BASE (25% ADD-ON) 10,702,313

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 53,511,565

** Prepared by DOL/ETA/OUI, Division of Fiscal and Actuarial Services ** https://1,772.17

******************************************** WEST VIRGINIA *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,575.75

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 30.734 48,469 15.8 66,718 1,054,144

WEEKS CLAIMED 2.505 397,153 10.5 65,665 689,483

NON MONETARY 54.386 27,881 16.0 65,514 1,048,224

APPEALS 298.019 3,169 10.0 80,849 808,490

SAVE 0.0 71,657 0

CLAIMS ACTIVITY STAFF 52.3 68,840 3,600,341

WAGE RECORDS 0.053 3,201,981 1.8 73,691 132,644

TAX FUNCTIONS 51.464 44,291 24.1 71,524 1,723,728

EMPLOYER ACTIVITY STAFF 25.9 71,675 1,856,372

BENEFIT PMT CONTROL 14.5 66,189 959,741

UI PERFORMS 480 9.9 68,173 674,913

OPERATING STAFF 102.6 69,117 7,091,367

SUPPORT 20.76% 21.3 82,104 1,748,815

AS&T 1.6 99,119 158,590

TOTAL STAFF 125.5 71,703 8,998,772

NON-PERSONAL SERVICES 897,212

STOP-LOSS/STOP-GAIN 0

TOTAL ALLOCATION (excluding POSTAGE) 9,895,984

POSTAGE 535,466

TOTAL ALLOCATION (including POSTAGE) 10,431,450

SUGGESTED ABOVE-BASE (25% ADD-ON) 2,607,863

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 13,039,313

https://1,575.75

******************************************** REGION 3 *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

FUNCTION WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 1,382,770 428.0 77,546 33,189,733

WEEKS CLAIMED 6,919,971 161.0 78,044 12,565,119

NON MONETARY 999,227 402.7 67,384 27,135,469

APPEALS 216,709 359.5 98,354 35,358,087

SAVE 5.4 76,211 411,541

CLAIMS ACTIVITY STAFF 1,356.6 80,097 108,659,949

WAGE RECORDS 143,981,309 36.7 84,195 3,089,961

TAX FUNCTIONS 2,007,282 516.1 89,127 45,998,478

EMPLOYER ACTIVITY STAFF 552.8 88,800 49,088,439

BENEFIT PMT CONTROL 402.0 56,787 22,828,344

UI PERFORMS 428.0 75,270 32,215,400

OPERATING STAFF 2,739.4 77,678 212,792,132

SUPPORT 9.80% 268.4 105,865 28,414,289

AS&T 279.6 146,851 41,059,639

TOTAL STAFF 3,287.4 85,863 282,266,060

NON-PERSONAL SERVICES 64,312,380

STOP-LOSS/STOP-GAIN -17,900,059

TOTAL ALLOCATION (excluding POSTAGE) 328,678,381

POSTAGE 13,937,837

TOTAL ALLOCATION (including POSTAGE) 342,616,218

******************************************** ALABAMA *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,698.50

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 21.624 104,431 22.2 86,631 1,923,208

WEEKS CLAIMED 4.564 408,965 18.3 86,648 1,585,658

NON MONETARY 12.730 151,709 19.0 81,925 1,556,575

APPEALS 146.479 22,944 33.0 106,093 3,501,069

SAVE 0.1 98,553 9,855

CLAIMS ACTIVITY STAFF 92.6 92,617 8,576,365

WAGE RECORDS 0.020 9,949,734 2.0 107,106 214,212

TAX FUNCTIONS 30.125 122,482 36.2 105,504 3,819,245

EMPLOYER ACTIVITY STAFF 38.2 105,588 4,033,457

BENEFIT PMT CONTROL 7.0 93,532 654,724

UI PERFORMS 480.0 7.0 96,933 678,531

OPERATING STAFF 144.8 96,292 13,943,077

SUPPORT 16.44% 23.8 114,206 2,718,103

AS&T 22.8 118,892 2,710,738

TOTAL STAFF 191.4 101,212 19,371,918

NON-PERSONAL SERVICES 11,985,598

STOP-LOSS/STOP-GAIN -3,017,384

TOTAL ALLOCATION (excluding POSTAGE) 28,340,132

POSTAGE 838,086

TOTAL ALLOCATION (including POSTAGE) 29,178,218

SUGGESTED ABOVE-BASE (25% ADD-ON) 7,294,555

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 36,472,773

https://1,698.50

******************************************** FLORIDA *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,699.01

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 29.280 315,095 90.5 59,803 5,412,172

WEEKS CLAIMED 1.771 1,515,476 26.3 83,890 2,206,307

NON MONETARY 74.294 180,673 131.7 34,788 4,581,580

APPEALS 190.184 44,985 83.9 84,466 7,086,697

SAVE 3.0 59,111 177,333

CLAIMS ACTIVITY STAFF 335.4 58,032 19,464,089

WAGE RECORDS 0.025 46,604,427 11.4 84,582 964,235

TAX FUNCTIONS 20.462 739,888 148.5 77,440 11,499,840

EMPLOYER ACTIVITY STAFF 159.9 77,949 12,464,075

BENEFIT PMT CONTROL 214.1 34,286 7,340,633

UI PERFORMS 480 302.1 67,279 20,324,986

OPERATING STAFF 1,011.5 58,916 59,593,783

SUPPORT 7.17% 72.5 91,179 6,610,478

AS&T 67.4 157,009 10,582,407

TOTAL STAFF 1,151.4 66,690 76,786,668

NON-PERSONAL SERVICES 13,186,806

STOP-LOSS/STOP-GAIN -7,152,675

TOTAL ALLOCATION (excluding POSTAGE) 82,820,799

POSTAGE 4,172,306

TOTAL ALLOCATION (including POSTAGE) 86,993,105

SUGGESTED ABOVE-BASE (25% ADD-ON) 21,748,276

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 108,741,381

https://1,699.01

******************************************** GEORGIA *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,765.86

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 43.388 268,882 110.1 91,941 10,122,704

WEEKS CLAIMED 1.952 1,373,461 25.3 93,636 2,368,991

NON MONETARY 36.175 122,707 41.9 89,769 3,761,321

APPEALS 149.301 48,448 68.3 103,485 7,068,026

SAVE 1.1 96,857 106,543

CLAIMS ACTIVITY STAFF 246.7 94,964 23,427,585

WAGE RECORDS 0.022 23,141,639 4.8 97,852 469,690

TAX FUNCTIONS 21.661 313,017 64.0 95,239 6,095,296

EMPLOYER ACTIVITY STAFF 68.8 95,421 6,564,986

BENEFIT PMT CONTROL 17.3 89,642 1,550,807

UI PERFORMS 480 5.9 97,150 573,185

OPERATING STAFF 338.7 94,823 32,116,563

SUPPORT 9.27% 31.4 123,970 3,892,658

AS&T 64.9 156,087 10,130,046

TOTAL STAFF 435.0 106,067 46,139,267

NON-PERSONAL SERVICES 4,850,413

STOP-LOSS/STOP-GAIN 1,716,173

TOTAL ALLOCATION (excluding POSTAGE) 52,705,853

POSTAGE 2,447,920

TOTAL ALLOCATION (including POSTAGE) 55,153,773

SUGGESTED ABOVE-BASE (25% ADD-ON) 13,788,443

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 68,942,216

https://1,765.86

******************************************** KENTUCKY *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,622.75

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 24.771 147,027 37.4 52,157 1,950,672

WEEKS CLAIMED 1.950 518,999 10.4 52,157 542,433

NON MONETARY 35.445 97,132 35.4 93,219 3,299,953

APPEALS 170.942 16,862 29.6 107,199 3,173,090

SAVE 0.2 94,830 18,966

CLAIMS ACTIVITY STAFF 113.0 79,514 8,985,114

WAGE RECORDS 0.025 9,426,717 2.4 100,488 241,171

TAX FUNCTIONS 31.283 115,845 37.2 101,666 3,781,975

EMPLOYER ACTIVITY STAFF 39.6 101,595 4,023,146

BENEFIT PMT CONTROL 25.0 99,757 2,493,925

UI PERFORMS 480 11.1 126,439 1,403,473

OPERATING STAFF 188.7 89,590 16,905,658

SUPPORT 7.74% 14.6 132,619 1,936,237

AS&T 15.6 134,142 2,092,615

TOTAL STAFF 218.9 95,635 20,934,510

NON-PERSONAL SERVICES 9,571,717

STOP-LOSS/STOP-GAIN -1,857,291

TOTAL ALLOCATION (excluding POSTAGE) 28,648,936

POSTAGE 915,924

TOTAL ALLOCATION (including POSTAGE) 29,564,860

SUGGESTED ABOVE-BASE (25% ADD-ON) 7,391,215

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 36,956,075

https://1,622.75

******************************************** MISSISSIPPI *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,801.70

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 51.767 51,567 24.7 58,938 1,455,769

WEEKS CLAIMED 3.663 310,395 10.5 61,692 647,766

NON MONETARY 40.443 47,650 17.8 61,281 1,090,802

APPEALS 241.818 10,223 22.9 80,681 1,847,595

SAVE 0.0 69,262 0

CLAIMS ACTIVITY STAFF 75.9 66,429 5,041,932

WAGE RECORDS 0.036 5,590,199 1.9 50,577 96,096

TAX FUNCTIONS 33.475 67,684 21.0 64,844 1,361,724

EMPLOYER ACTIVITY STAFF 22.9 63,660 1,457,820

BENEFIT PMT CONTROL 23.7 65,196 1,545,145

UI PERFORMS 480 28.5 64,236 1,830,726

OPERATING STAFF 151.0 65,401 9,875,623

SUPPORT 9.93% 15.0 93,079 1,396,185

AS&T 22 99,677 2,192,894

TOTAL STAFF 188.0 71,621 13,464,702

NON-PERSONAL SERVICES 5,736,219

STOP-LOSS/STOP-GAIN 0

TOTAL ALLOCATION (excluding POSTAGE) 19,200,921

POSTAGE 541,819

TOTAL ALLOCATION (including POSTAGE) 19,742,740

SUGGESTED ABOVE-BASE (25% ADD-ON) 4,935,685

TOTAL ESTIMATED FUNDING SUGGESTION FOR SF-424 24,678,425

https://1,801.70

******************************************** NORTH CAROLINA *****************************************

F Y 2 0 2 7 A L L O C A T I O N MAYTARGS June 9, 2026

WORK HOURS 1,779.34

FUNCTION MPU WORKLOAD STAFFYRS PS/PB DOLLARS

INITIAL CLAIMS 30.496 209,994 60.0 98,287 5,897,220

WEEKS CLAIMED 2.247 1,252,672 26.4 99,127 2,616,953

NON MONETARY 42.628 149,287 59.6 88,894 5,298,082

APPEALS 213.149 27,161 54.2 116,159 6,295,818

SAVE 0.8 102,698 82,158

CLAIMS ACTIVITY STAFF 201.0 100,449 20,190,231

WAGE RECORDS 0.024 22,429,287 5.0 99,943 499,715

TAX FUNCTIONS 39.148…