Русско-англо-русский юридический словарь

Unemployment occurs when people are without work and actively seeking work. (Wikipedia)

The unemployment rate is a measure of the prevalence of unemployment and it is calculated as a percentage by dividing the number of unemployed individuals by all individuals currently in the labor force. (Wikipedia)

A "tax period" varies by tax type. For example, the tax period for payroll and excise taxes is one-quarter of a year. The taxpayer is required to file quarterly returns with IRS for these types of taxes, although payment of the taxes occurs throughout the quarter. In contrast, for income, corporate, and unemployment taxes, aa tax period is 1 year. (Financial management thousands of civilian agency contractors abuse the federal tax system with little consequence : testimony before the Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, U.S. Senate)

Unemployment benefits (depending on the jurisdiction also called unemployment insurance or unemployment compensation) are social welfare payments made by the state or other authorized bodies to unemployed people. Benefits may be based on a compulsory para-governmental insurance system. Depending on the jurisdiction and the status of the person, those sums may be small, covering only basic needs, or may compensate the lost time proportionally to the previous earned salary. (Wikipedia)