Good question. I don’t understand it either. When the sandwhich shop I worked at closed down, I collected UI. And I’m in California. My boss who had to close the shop also filed. So in that sense his shop definitely wasn’t paying for our UI. When one reports UI claims they take the a quarters work of how long you worked there and average your pay from that. For instance my last 4 months I averaged about 460 per two weeks, my UI gave me about 240 every two weeks. I’m interested in the final answer to your question.