This brief summarizes the response of unemployment insurance (UI) program financing following the Great Recession regarding program revenue and benefit payments. The analysis focuses on the differential responses of UI programs in the 13 largest states by employment compared with other state programs. The analysis finds that program revenue responded more slowly in the 13 big states and their benefits were reduced more when compared with the other states in the state UI system. These differential responses will adversely affect the overall performance of the UI system during the next recession.