This guide is a complete working treatment of unemployment insurance for claimants, employers, and the lawyers and human-resources professionals who handle separations. Part I explains the federal-state structure created by the Federal Unemployment Tax Act and why it produces fifty materially different programs. Part II covers monetary eligibility, base periods, and the coverage exclusions that decide claims before any separation question is reached, including worker misclassification. Parts III and IV work the two separation standards in detail — misconduct in discharge cases, where the employer bears the burden, and good cause attributable to the employer in quit cases, where the claimant does — with the notice-and-cure and timing requirements that decide most quit cases. Part V covers the weekly certification requirements and the religious-accommodation cases that constrain them. Parts VI and VII cover the employer's protest and experience-rating incentives and the appeal hearing that is the system's real adjudication. Parts VIII through XI cover money and offsets, severance drafting, partial unemployment and work sharing, overpayments and fraud, and the interaction with disability, discrimination, leave, and severance litigation. A verification list and authorities table close the guide.