I wonder if you know how much his employer paid. I know because I've been paying for the past 28 years as the president of my single employee corporation. It's peanuts. (Less than $300 a year, I think. I don't really know. I just pay.) And BTW, I haven't had any income at all this year and I'm not eligible to collect.
You're simply naive if you think that any sort of unemployment taxes have paid for someone to be on the dole for two and a half years. (Sort of like my grandmother who thought her $60/year (combined!) paid for her social security.)
ML/NJ
UC rates are generally assessed on ‘experienced’ UC costs to the state - at least in my state. The less ‘experienced’ claimant costs, the lower the rate....