This publication is a guide for employers who need specific information on unemployment compensation. Major topics discussed are an overview of the workings of the unemployment insurance system, the unemployment compensation amendments of 1976, receipt of claim notice, an employer's reaction to claims, student workers, faculty claims for summer unemployment or other vacation periods, employee claims for nonprofit organizations, determination and appeal, computation of claimant's benefit and employer liability, financing the obligations imposed by the system, computation dates for required records and returns, and organization of state employment security agencies. Extensive tables describe taxation, benefits, eligibility, administration, and coverage in each state. (Author/LD)