Unemployment benefits usually cover about 40 percent of the former worker's earnings, up to the state maximum. Depending on the state, the average ranges from 30 to 50 percent, again dependent on the benefit maximum.Beneficiaries must pay federal taxes on unemployment compensation.nemployment benefits usually cover about 40 percent of the former worker's earnings, up to the state maximum. Depending on the state, the average ranges from 30 to 50 percent, again dependent on the benefit maximum.