No state offers more generous unemployment benefits than Massachusetts; they max out at over $800 per week, plus the $300 in federal money. And the state has among the least-restrictive eligibility requirements in the country, said John Hurst, president of the Retailers Association of Massachusetts. Hurst said the $300 federal unemployment benefits are a big story nationally, but in Massachusetts, “the $300 was the cherry on top of the sundae.” “That’s a pretty strong incentive to spend the summer at the beach,” Hurst said of the combined state and federal unemployment benefits. Hurst said he believes the overly generous unemployment benefits are the primary reason for the current labor shortage in Massachusetts. Before vaccines were readily available, people had legitimate concerns about returning to work, and many parents had to stay home with kids who were learning remotely. But now vaccines are readily available — Massachusetts has one of the highest percentages of vaccination in the country — and most schools have reopened. “Maybe there’s a handful of people still in those worlds,” he said, referring to people who can’t get vaccinated or have young kids still out of school, “but the vast majority of reasons [for the tight labor market] at this point is just because of the dollar amount.”