[jagged-chisel]

It's definitely not a line item on paychecks in my state. It's structured as an insurance premium paid by companies to the state. The company's premiums increase when there's a claim against the "policy." Smaller companies like to try denying claims in an attempt to prevent this increase.

One could certainly argue that if this 'premium' didn't exist, it could be paid out in salaries.

[c3534l]

That's right, I recall something like that. I think states administer their own unemployment system even though it's mandated by the federal government. It's a payroll tax where I live. It's calculated based on your wages and paid based on the amount of insurance you've funded regardless of whether the regulations/company decides to display it on the calculation or not. It might also get buried under something like "state and local taxes," too.