There have been reports of phone calls made from a Department of Labor phone number (202-693-2700) soliciting personal information and/or promising funds to those receiving the calls. These calls were not authorized by the Department of Labor. ETA and the Department of Labor do not and will not solicit Personally Identifiable Information, such as your Social Security number, or other personal information, over the phone. If you receive a call like this from a number that looks like an ETA phone number, consider it a spam call, hang up, and report the call to the US Department of Labor at 1-855-522-6748.

For more information about how to recognize spam calls, please reference the IRS site about recognizing these imposter calls: https://www.irs.gov/newsroom/how-to-know-its-really-the-irs-calling-or-knocking-on-your-door-0

  ETA Home  >  directives  >   


Advisory and Program search result


Status: Active

WIOA Operating Guidance : No
Interpretation of "Contract" and "Reasonable Assurance" in Section 3304(a)(6)(A) of the Federal Unemployment Tax Act

To provide the Department of Labor's (the Department) interpretation of the terms "contract" and "reasonable assurance" as used in sections 3304(a)(6)(A)(i) through (iv) of the Federal Unemployment Tax Act (FUTA). This guidance supersedes the guidance provided in Unemployment Insurance Program Letter (UIPL) No. 04-87 issued on December 24, 1986, and applies to all levels of education for public and non-profit educational institutions, including primary, secondary, and post-secondary education. The Department is issuing this guidance to remind states of the requirements, clarify the definitions of "contract" and "reasonable assurance," and to explain how they apply to situations that were not addressed in UIPL No. 04-87. This guidance also provides an overview of the relevant amendments to section 3304(a)(6), FUTA, to help states understand the historical background and the Department's interpretation of these provisions.




Assistant Secretary


December 22, 2016

Expiration Date


Rescissions:    None
Contact :

Please direct questions or requests for technical assistants to the appropriate regional office.

Text :
To preserve the formatting of this document, it has been converted to PDF (Portable Document Format) to retain its original layout.

Attachments :
Click on links below to view, save, or print Attachment(s).

  1. Attachment I - Flowchart Illustrating how to Determine if the Between and Within Term Denial Applies
  2. Attachment II - Examples for Determining Reasonable Assurance
  3. Attachment III - Historical and Legal Analysis

Article Tools
Get free Acrobat Reader To view PDF files you need Acrobat Reader.
To view the pdf file as html go to Adobe's PDF-to-HTML conversion tool