2023 Unemployment Insurance Tax Rate Table
The 2023 tax rates for businesses will decrease or remain unchanged from their 2022 levels. For 2023, there will be no solvency surcharge imposed.
The tax rates applicable for wages paid between January 1, 2023 and December 31, 2023 are shown in the table below. Individual rates are based on an employer’s computed benefit ratio. The tax class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.
Although tax rates for each tax class are lower or the same as their 2022 levels, individual businesses may still move between classes based on their unemployment claim activity.
All businesses with charges against their accounts are provided a “charge statement” quarterly to review and have 30 days to protest any charges they do not believe should be on their account.
Rate Class |
Lower Benefit Ratio | Upper Benefit Ratio | Base Rate (Benefits) | Solvency Surcharge | Contingency Assessment | Total Effective Rate | Maximum Cost Per Employee |
---|---|---|---|---|---|---|---|
1 | 0.000000 | 0.000000 | 0.000% | 0.000% | 0.060% | 0.060% | $8.40 |
2 | 0.000001 | 0.000489 | 0.136% | 0.000% | 0.060% | 0.196% | $27.44 |
3 | 0.000490 | 0.000839 | 0.151% | 0.000% | 0.060% | 0.211% | $29.54 |
4 | 0.000840 | 0.001142 | 0.168% | 0.000% | 0.060% | 0.228% | $31.92 |
5 | 0.001143 | 0.001429 | 0.187% | 0.000% | 0.060% | 0.247% | $34.58 |
6 | 0.001430 | 0.001699 | 0.207% | 0.000% | 0.060% | 0.267% | $37.38 |
7 | 0.001700 | 0.002024 | 0.230% | 0.000% | 0.060% | 0.290% | $40.60 |
8 | 0.002025 | 0.002366 | 0.256% | 0.000% | 0.060% | 0.316% | $44.24 |
9 | 0.002367 | 0.002737 | 0.284% | 0.000% | 0.060% | 0.344% | $48.16 |
10 | 0.002738 | 0.003086 | 0.316% | 0.000% | 0.060% | 0.376% | $52.64 |
11 | 0.003087 | 0.003565 | 0.351% | 0.000% | 0.060% | 0.411% | $57.54 |
12 | 0.003566 | 0.004150 | 0.390% | 0.000% | 0.060% | 0.450% | $63.00 |
13 | 0.004151 | 0.004814 | 0.468% | 0.000% | 0.060% | 0.528% | $73.92 |
14 | 0.004815 | 0.005696 | 0.929% | 0.000% | 0.060% | 0.989% | $138.46 |
15 | 0.005697 | 0.006662 | 1.032% | 0.000% | 0.060% | 1.092% | $152.88 |
16 | 0.006663 | 0.008177 | 1.147% | 0.000% | 0.060% | 1.207% | $168.98 |
17 | 0.008178 | 0.010219 | 1.274% | 0.000% | 0.060% | 1.334% | $186.76 |
18 | 0.010220 | 0.014136 | 1.415% | 0.000% | 0.060% | 1.475% | $206.50 |
19 | 0.014137 | 0.022115 | 1.573% | 0.000% | 0.060% | 1.633% | $228.62 |
20 | 0.022116 | 999.999999 | 5.400% | 0.000% | 0.060% | 5.460% | $764.40 |
- 2022 Contribution Table
-
The 2022 tax rates for businesses will decrease or remain unchanged from their 2021 levels due to legislative action taken in 2020. For 2022 there will be no solvency surcharge imposed.
The tax rates applicable for wages paid between January 1, 2022 and December 31, 2022 are shown in the table below. An Annual Tax Rate Notice detailing individual rates will be mailed to each employer November 12, 2021. Individual rates are based on an employer’s computed benefit ratio. The tax class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.
Although tax rates for each tax class are lower or the same as their 2021 levels, individual businesses may still move between classes based on their unemployment claim activity.
All businesses with charges against their accounts are provided a “charge statement” quarterly to review and have 30 days to protest any charges they do not believe should be on their account.2022 Unemployment Insurance Tax Rates
Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee 1 0 0 0.000% 0.000% 0.060% 0.060% $8.40 2 0.000001 0.00064 0.171% 0.000% 0.060% 0.231% $32.34 3 0.000641 0.001011 0.190% 0.000% 0.060% 0.250% $35.00 4 0.001012 0.001318 0.211% 0.000% 0.060% 0.271% $37.94 5 0.001319 0.001694 0.234% 0.000% 0.060% 0.294% $41.16 6 0.001695 0.002034 0.260% 0.000% 0.060% 0.320% $44.80 7 0.002035 0.002436 0.289% 0.000% 0.060% 0.349% $48.86 8 0.002437 0.002889 0.322% 0.000% 0.060% 0.382% $53.34 9 0.00289 0.003235 0.357% 0.000% 0.060% 0.417% $58.38 10 0.003236 0.003728 0.397% 0.000% 0.060% 0.457% $63.98 11 0.003729 0.004146 0.441% 0.000% 0.060% 0.501% $70.14 12 0.004147 0.004767 0.490% 0.000% 0.060% 0.550% $77.00 13 0.004768 0.005695 0.588% 0.000% 0.060% 0.648% $90.72 14 0.005696 0.00667 1.083% 0.000% 0.060% 1.143% $160.02 15 0.006671 0.007795 1.204% 0.000% 0.060% 1.264% $176.96 16 0.007796 0.009436 1.337% 0.000% 0.060% 1.397% $195.58 17 0.009437 0.011878 1.486% 0.000% 0.060% 1.546% $216.44 18 0.011879 0.016108 1.651% 0.000% 0.060% 1.711% $239.54 19 0.016109 0.027402 1.834% 0.000% 0.060% 1.894% $265.16 20 0.027403 999.999999 5.400% 0.000% 0.060% 5.460% $764.40 - 2021 Contribution Table
-
The 2021 tax rates for businesses will remain unchanged from their 2020 levels due to legislative action in response to the COVID-19 pandemic. For 2021 there will be no solvency surcharge imposed.
The tax rates applicable for wages paid between January 1, 2021 and December 31, 2021 are shown in the table below. An Annual Tax Rate Notice detailing individual rates was distributed to each employer November 13, 2020. Individual rates are based on an employer’s computed benefit ratio. The tax class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.
Although tax rates for each tax class are frozen at their 2020 levels, individual businesses may still move between classes based on their unemployment claim activity.
All businesses with charges against their accounts are provided a “charge statement” quarterly to review and have 30 days to protest any charges they do not believe should be on their account.2021 Unemployment Insurance Tax Rates
Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee 1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40 2 0.000001 0.000449 0.171% 0.000% 0.060% 0.231% $32.34 3 0.000450 0.000790 0.190% 0.000% 0.060% 0.250% $35.00 4 0.000791 0.001013 0.211% 0.000% 0.060% 0.271% $37.94 5 0.001014 0.001361 0.234% 0.000% 0.060% 0.294% $41.16 6 0.001362 0.001629 0.260% 0.000% 0.060% 0.320% $44.80 7 0.001630 0.002018 0.289% 0.000% 0.060% 0.349% $48.86 8 0.002019 0.002193 0.322% 0.000% 0.060% 0.382% $53.48 9 0.002194 0.002557 0.357% 0.000% 0.060% 0.417% $58.38 10 0.002558 0.003040 0.397% 0.000% 0.060% 0.457% $63.98 11 0.003041 0.003560 0.441% 0.000% 0.060% 0.501% $70.14 12 0.003561 0.004035 0.490% 0.000% 0.060% 0.550% $77.00 13 0.004036 0.004739 0.588% 0.000% 0.060% 0.648% $90.72 14 0.004740 0.005472 1.199% 0.000% 0.060% 1.259% $176.26 15 0.005473 0.006536 1.333% 0.000% 0.060% 1.393% $195.02 16 0.006537 0.008124 1.481% 0.000% 0.060% 1.541% $215.74 17 0.008125 0.010038 1.645% 0.000% 0.060% 1.705% $238.70 18 0.010039 0.013269 1.828% 0.000% 0.060% 1.888% $264.32 19 0.013270 0.019519 2.031% 0.000% 0.060% 2.091% $292.74 20 0.019520 999.999999 5.400% 0.000% 0.060% 5.460% $764.40 - 2020 Contribution Table
-
The 2020 tax rate for businesses will be an average of 34 percent lower than in 2019—the largest decrease in the rates so far, putting $68 million back into businesses' pockets. Additionally, with the trust fund rebuilt, the unemployment tax will no longer include a solvency surcharge.
The tax rates applicable for wages paid between January 1, 2020, and December 31, 2020, are shown in the table below. An Annual Tax Rate Notice detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.2020 Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee 1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40 2 0.000001 0.000306 0.171% 0.000% 0.060% 0.231% $32.34 3 0.000307 0.000570 0.190% 0.000% 0.060% 0.250% $35.00 4 0.000571 0.000893 0.211% 0.000% 0.060% 0.271% $37.94 5 0.000894 0.001138 0.234% 0.000% 0.060% 0.294% $41.16 6 0.001139 0.001452 0.260% 0.000% 0.060% 0.320% $44.80 7 0.001453 0.001783 0.289% 0.000% 0.060% 0.349% $48.86 8 0.001784 0.002127 0.322% 0.000% 0.060% 0.382% $53.48 9 0.002128 0.002286 0.357% 0.000% 0.060% 0.417% $58.38 10 0.002287 0.002683 0.397% 0.000% 0.060% 0.457% $63.98 11 0.002684 0.003176 0.441% 0.000% 0.060% 0.501% $70.14 12 0.003177 0.003777 0.490% 0.000% 0.060% 0.550% $77.00 13 0.003778 0.004530 0.588% 0.000% 0.060% 0.648% $90.72 14 0.004531 0.005491 1.199% 0.000% 0.060% 1.259% $176.26 15 0.005492 0.006789 1.333% 0.000% 0.060% 1.393% $195.02 16 0.006790 0.008455 1.481% 0.000% 0.060% 1.541% $215.74 17 0.008456 0.010652 1.645% 0.000% 0.060% 1.705% $238.70 18 0.010653 0.014878 1.828% 0.000% 0.060% 1.888% $264.32 19 0.014879 0.026145 2.031% 0.000% 0.060% 2.091% $292.74 20 0.026146 999.999999 5.400% 0.000% 0.060% 5.460% $764.40 - 2019 Contribution Table
-
The tax rates applicable for wages paid between January 1, 2019, and December 31, 2019, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.
2019 Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee 1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40 2 0.000001 0.000300 0.220% 0.062% 0.060% 0.342% $47.88 3 0.000301 0.000604 0.245% 0.069% 0.060% 0.374% $52.36 4 0.000605 0.000917 0.272% 0.077% 0.060% 0.409% $57.26 5 0.000918 0.001204 0.302% 0.085% 0.060% 0.447% $62.58 6 0.001205 0.001382 0.336% 0.095% 0.060% 0.491% $68.74 7 0.001383 0.001718 0.373% 0.105% 0.060% 0.538% $75.32 8 0.001719 0.002064 0.414% 0.117% 0.060% 0.591% $82.74 9 0.002065 0.002434 0.461% 0.130% 0.060% 0.651% $91.14 10 0.002435 0.002917 0.511% 0.145% 0.060% 0.716% $100.24 11 0.002918 0.003360 0.568% 0.161% 0.060% 0.789% $110.46 12 0.003361 0.003919 0.631% 0.179% 0.060% 0.870% $121.80 13 0.003920 0.004635 0.758% 0.214% 0.060% 1.032% $144.48 14 0.004636 0.005688 1.383% 0.391% 0.060% 1.834% $256.76 15 0.005689 0.007013 1.536% 0.435% 0.060% 2.031% $284.34 16 0.007014 0.008434 1.707% 0.483% 0.060% 2.250% $315.00 17 0.008435 0.010732 1.896% 0.537% 0.060% 2.493% $349.02 18 0.010733 0.014922 2.108% 0.596% 0.060% 2.764% $386.96 19 0.014923 0.023330 2.342% 0.662% 0.060% 3.064% $428.96 20 0.023331 999.999999 4.209% 1.191% 0.060% 5.460% $764.40 - 2018 Contribution Table
-
The tax rates applicable for wages paid between January 1, 2018, and December 31, 2018, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.
2018 Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee 1 0.000000 0.000002 0.000% 0.000% 0.060% 0.060% $8.40 2 0.000003 0.000392 0.211% 0.149% 0.06% 0.420% $58.80 3 0.000393 0.000672 0.235% 0.165% 0.06% 0.460% $64.40 4 0.000673 0.001038 0.258% 0.182% 0.06% 0.500% $70.00 5 0.001039 0.001312 0.288% 0.202% 0.06% 0.550% $77.00 6 0.001313 0.001511 0.323% 0.227% 0.06% 0.610% $85.40 7 0.001512 0.001825 0.358% 0.252% 0.06% 0.670% $93.80 8 0.001826 0.002190 0.393% 0.277% 0.06% 0.730% $102.20 9 0.002191 0.002599 0.440% 0.310% 0.06% 0.810% $113.40 10 0.002600 0.003148 0.487% 0.343% 0.06% 0.890% $124.60 11 0.003149 0.003654 0.546% 0.384% 0.06% 0.990% $138.60 12 0.003655 0.004299 0.605% 0.425% 0.06% 1.090% $152.60 13 0.004300 0.005102 0.722% 0.508% 0.06% 1.290% $180.60 14 0.005103 0.006153 1.269% 0.891% 0.06% 2.220% $310.80 15 0.006154 0.007470 1.410% 0.990% 0.06% 2.460% $344.40 16 0.007471 0.009284 1.562% 1.098% 0.06% 2.720% $380.80 17 0.009285 0.011490 1.738% 1.222% 0.06% 3.020% $422.80 18 0.011491 0.016082 1.932% 1.358% 0.06% 3.350% $469.00 19 0.016083 0.024765 2.144% 1.506% 0.06% 3.710% $519.40 20 0.024766 999.999999 3.171% 2.229% 0.06% 5.460% $764.40 - 2017 Contribution Table
-
The tax rates applicable for wages paid between January 1, 2017, and December 31, 2017, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2017. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year.
2017 Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee 1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40 2 0.000005 0.000476 0.27% 0.14% 0.06% 0.47% $65.80 3 0.000477 0.000822 0.29% 0.16% 0.06% 0.51% $71.40 4 0.000823 0.001201 0.32% 0.18% 0.06% 0.56% $78.40 5 0.001202 0.001570 0.36% 0.20% 0.06% 0.62% $86.80 6 0.001571 0.001739 0.40% 0.22% 0.06% 0.68% $95.20 7 0.001740 0.002084 0.45% 0.24% 0.06% 0.75% $105.00 8 0.002085 0.002478 0.50% 0.27% 0.06% 0.83% $116.20 9 0.002479 0.002986 0.55% 0.30% 0.06% 0.91% $127.40 10 0.002987 0.003544 0.61% 0.34% 0.06% 1.01% $141.40 11 0.003545 0.004305 0.68% 0.37% 0.06% 1.11% $155.40 12 0.004306 0.005047 0.76% 0.41% 0.06% 1.23% $172.20 13 0.005048 0.006031 0.91% 0.49% 0.06% 1.46% $204.40 14 0.006032 0.007255 1.53% 0.83% 0.06% 2.42% $338.80 15 0.007256 0.008828 1.70% 0.92% 0.06% 2.68% $375.20 16 0.008829 0.010663 1.89% 1.03% 0.06% 2.98% $417.20 17 0.010664 0.014051 2.10% 1.14% 0.06% 3.30% $462.00 18 0.014052 0.018501 2.33% 1.27% 0.06% 3.66% $512.40 19 0.018502 0.028432 2.59% 1.41% 0.06% 4.06% $568.40 20 0.028433 999.999999 3.49% 1.91% 0.06% 5.46% $764.40 - 2016 Contribution Table
-
The tax rates applicable for wages paid between January 1, 2016, and December 31, 2016, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2016. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that as of January 1, 2015, tax rates are now applicable to the first $14,000 each employee earns.
2016 Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee 1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40 2 0.000001 0.000543 0.2645% 0.1955% 0.0600% 0.5200% $72.80 3 0.000544 0.000925 0.2933% 0.2167% 0.0600% 0.5700% $79.80 4 0.000926 0.001340 0.3278% 0.2422% 0.0600% 0.6300% $88.20 5 0.001341 0.001799 0.3680% 0.2720% 0.0600% 0.7000% $98.00 6 0.001800 0.002282 0.4083% 0.3017% 0.0600% 0.7700% $107.80 7 0.002283 0.002610 0.4485% 0.3315% 0.0600% 0.8400% $117.60 8 0.002611 0.003181 0.5003% 0.3697% 0.0600% 0.9300% $130.20 9 0.003182 0.003736 0.5578% 0.4122% 0.0600% 1.0300% $144.20 10 0.003737 0.004510 0.6210% 0.4590% 0.0600% 1.1400% $159.60 11 0.004511 0.005415 0.6900% 0.5100% 0.0600% 1.2600% $176.40 12 0.005416 0.006232 0.7648% 0.5652% 0.0600% 1.3900% $194.60 13 0.006233 0.007508 0.9143% 0.6757% 0.0600% 1.6500% $231.00 14 0.007509 0.008943 1.4778% 1.0922% 0.0600% 2.6300% $368.20 15 0.008944 0.010751 1.6388% 1.2112% 0.0600% 2.9100% $407.40 16 0.010752 0.013465 1.8228% 1.3472% 0.0600% 3.2300% $452.20 17 0.013466 0.017545 2.0241% 1.4959% 0.0600% 3.5800% $501.20 18 0.017546 0.023047 2.2483% 1.6617% 0.0600% 3.9700% $555.80 19 0.023048 0.034645 2.5013% 1.8487% 0.0600% 4.4100% $617.40 20 0.034646 999.999999 3.1051% 2.2949% 0.0600% 5.4600% $764.40 - 2015 Contribution Table
-
The tax rates applicable for wages paid between January 1, 2015 and December 31, 2015 are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2014. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that as of January 1, 2015, tax rates are now applicable to the first $14,000 each employee earns.
2015 Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Loan Repayment Rate Contingency Assessment Total Effective Rate Maximum Cost Per Employee 1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40 2 0.000002 0.000835 0.341% 0.179% 0.060% 0.580% $81.20 3 0.000836 0.001356 0.373% 0.208% 0.060% 0.640% $89.60 4 0.001357 0.001976 0.407% 0.233% 0.060% 0.700% $98.00 5 0.001977 0.002516 0.446% 0.264% 0.060% 0.770% $107.80 6 0.002517 0.003244 0.489% 0.301% 0.060% 0.850% $119.00 7 0.003245 0.003957 0.536% 0.344% 0.060% 0.940% $131.60 8 0.003958 0.004388 0.589% 0.391% 0.060% 1.040% $145.60 9 0.004389 0.005097 0.648% 0.442% 0.060% 1.150% $161.00 10 0.005098 0.006032 0.713% 0.497% 0.060% 1.270% $177.80 11 0.006033 0.007252 0.786% 0.554% 0.060% 1.400% $196.00 12 0.007253 0.008465 0.867% 0.623% 0.060% 1.550% $217.00 13 0.008466 0.010073 1.603% 1.257% 0.060% 2.920% $408.80 14 0.010074 0.012395 1.775% 1.395% 0.060% 3.230% $452.20 15 0.012396 0.014895 1.965% 1.565% 0.060% 3.590% $502.60 16 0.014896 0.018018 2.177% 1.743% 0.060% 3.980% $557.20 17 0.018019 0.022927 2.412% 1.938% 0.060% 4.410% $617.40 18 0.022928 0.031571 2.673% 2.167% 0.060% 4.900% $686.00 19 0.031572 0.046238 2.964% 2.416% 0.060% 5.440% $761.60 20 0.046239 999.999999 3.286% 2.684% 0.060% 6.030% $844.20 - 2014 Contribution Table
-
The tax rates applicable for wages paid between January 1, 2014 and December 31, 2014 are shown in the table below. A Notice of Contribution Rate is distributed to each employer during the fourth quarter of 2013. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year.
2014 Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate/ Replenish Interest + Contingency Total Effective Rate 1 0.000000 0.000005 0.00 0.089 0.0890 2 0.000006 0.001169 0.64 0.092 0.7320 3 0.001170 0.001978 0.71 0.096 0.8060 4 0.001979 0.002725 0.79 0.100 0.8900 5 0.002726 0.003735 0.88 0.105 0.9850 6 0.003736 0.004654 0.98 0.110 1.0900 7 0.004655 0.005422 1.09 0.116 1.2060 8 0.005423 0.006347 1.21 0.122 1.3320 9 0.006348 0.007066 1.34 0.129 1.4690 10 0.007067 0.008232 1.49 0.137 1.6270 11 0.008233 0.009767 1.66 0.146 1.8060 12 0.009768 0.011427 1.84 0.156 1.9960 13 0.011428 0.013325 3.52 0.244 3.7640 14 0.013326 0.015630 3.91 0.264 4.1740 15 0.015631 0.018632 4.34 0.287 4.6270 16 0.018633 0.023455 4.83 0.312 5.1420 17 0.023456 0.029894 5.36 0.340 5.7000 18 0.029895 0.039541 5.96 0.371 6.3310 19 0.039542 0.059014 6.62 0.406 7.0260 20 0.059015 999.999999 7.36 0.445 7.8050 - 2013 Contribution Table
-
The tax rates applicable for wages paid between January 1, 2013 and December 31, 2013 are shown in the table.
2013 Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate/ /Replenish Interest + Contingency Total Effective Rate 1 0.000000 0.000001 0.00 0.095 0.0950 2 0.000002 0.001974 0.64 0.099 0.7390 3 0.001975 0.003536 0.71 0.103 0.8130 4 0.003537 0.004663 0.79 0.108 0.8980 5 0.004664 0.005844 0.88 0.113 0.9930 6 0.005845 0.007204 0.98 0.119 1.0990 7 0.007205 0.008307 1.08 0.126 1.2060 8 0.008308 0.009568 1.20 0.133 1.3330 9 0.009569 0.011401 1.34 0.141 1.4810 10 0.011402 0.013071 1.49 0.150 1.6400 11 0.013072 0.015295 1.65 0.160 0.160 12 0.015296 0.017819 1.84 0.171 2.0110 13 0.017820 0.020744 3.51 0.273 3.7830 14 0.020745 0.024920 3.90 0.297 4.1970 15 0.024921 0.029429 4.34 0.323 4.6630 16 0.029430 0.036190 4.82 0.352 5.1720 17 0.036191 0.043311 5.35 0.384 5.7340 18 0.043312 0.054182 5.95 0.420 6.3700 19 0.054183 0.075548 6.61 0.460 7.0700 20 0.075549 999.999999 7.35 0.505 7.8550 - 2012 Revised Contribution Table
-
In the fiscal year 2012-13 budget, the SC General Assembly appropriated $77 million to the Department of Employment and Workforce (DEW) to make repayments on outstanding loans. Funds received from the General Assembly reduce the unemployment insurance tax rates for businesses.
In late September 2012, businesses received a revised tax rate notice that showed the new tax rate that businesses should use when paying third and fourth quarter taxes in October 2012 and January 2013.
Since first and second quarter taxes were paid at the higher rate, businesses received credits on any overpayments. The revised rate notice showed any applicable credit that the business received.
Due to federal regulations, refunds are not available for first and second quarter taxes. Because these taxes were paid accurately under the law that was in effect at the time they were paid, only credits can be issued for overpayments. Credits can be used against any future unemployment tax liability and do not expire.
The 2012 revised rate table is listed below.
2012 Revised Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate/Replenish Interest + Contingency Total Effective Rate 1 0.000000 0.000013 0.00 0.098 0.0980 2 0.000014 0.002175 0.61 0.102 0.7120 3 0.002176 0.003907 0.68 0.107 0.7870 4 0.003908 0.005084 0.76 0.112 0.8720 5 0.005085 0.005928 0.84 0.118 0.9580 6 0.005929 0.007516 0.94 0.125 1.0650 7 0.007517 0.008601 1.04 0.132 1.1720 8 0.008602 0.010330 1.16 0.140 1.3000 9 0.010331 0.012091 1.28 0.149 1.4290 10 0.012092 0.013907 1.43 0.159 1.5890 11 0.013908 0.016098 1.58 0.170 1.7500 12 0.016099 0.019060 1.76 0.182 1.9420 13 0.019061 0.022324 3.37 0.292 3.6620 14 0.022325 0.026485 3.74 0.318 4.0580 15 0.026486 0.032421 4.16 0.347 4.5070 16 0.032422 0.039447 4.62 0.379 4.9990 17 0.039448 0.049122 5.14 0.414 5.5540 18 0.049123 0.060059 5.71 0.453 6.1630 19 0.060060 0.084817 6.34 0.497 6.8370 20 0.084818 999.999999 7.04 0.546 7.5860 - 2012 Original Contribution Table
-
The tax rates applicable for wages paid between January 1, 2012 and December 31, 2012 are shown in the table below.
2012 Original Contributions Rate Class
Lower Benefit Ratio Upper Benefit Ratio Base Rate/Replenish Interest + Contingency Total Effective Rate 1 0.000000 0.000013 0.00 0.098 0.0980 2 0.000014 0.002175 0.71 0.102 0.8120 3 0.002176 0.003907 0.79 0.107 0.8970 4 0.003908 0.005084 0.88 0.112 0.9920 5 0.005085 0.005928 0.97 0.118 1.0880 6 0.005929 0.007516 1.08 0.125 1.2050 7 0.007517 0.008601 1.20 0.132 1.3320 8 0.008602 0.010330 1.33 0.140 1.4700 9 0.010331 0.012091 1.48 0.149 1.6290 10 0.012092 0.013907 1.65 0.159 1.8090 11 0.013908 0.016098 1.83 0.170 2.0000 12 0.016099 0.019060 2.03 0.182 2.2120 13 0.019061 0.022324 3.89 0.292 4.1820 14 0.022325 0.026485 4.33 0.318 4.6480 15 0.026486 0.032421 4.81 0.347 5.1570 16 0.032422 0.039447 5.34 0.379 5.7190 17 0.039448 0.049122 5.93 0.414 6.3440 18 0.049123 0.060059 6.59 0.453 7.0430 19 0.060060 0.084817 7.32 0.497 7.8170 20 0.084818 999.999999 8.14 0.546 8.6860 - 2011 Contribution Table
-
The tax rates applicable for wages paid between January 1, 2011 and December 31, 2011 are shown in the table below.
2011 Contributions Rate Class
Base Rate Interest Surcharge Contingency Assessment Total Effective Rate Estimated Cost per Worker Lower Benefit Ratio Upper Benefit Ratio 1 0.00% 0.043% 0.06% 0.1030% $10.30 0 0.000001 2 0.71% 0.048% 0.06% 0.8180% $81.80 0.000002 0.002158 3 0.79% 0.053% 0.06% 0.9030% $90.30 0.002159 0.003671 4 0.88% 0.059% 0.06% 0.9990% $99.90 0.003672 0.004738 5 0.98% 0.066% 0.06% 1.1060% $110.60 0.004739 0.005738 6 1.09% 0.073% 0.06% 1.2230% $122.30 0.005739 0.007117 7 1.21% 0.081% 0.06% 1.3510% $135.10 0.007118 0.008299 8 1.34% 0.090% 0.06% 1.4900% $149.00 0.0083 0.010035 9 1.49% 0.100% 0.06% 1.6500% $165.00 0.010036 0.012092 10 1.66% 0.111% 0.06% 1.8310% $183.10 0.012093 0.013992 11 1.84% 0.123% 0.06% 2.0230% $202.30 0.013993 0.01601 12 2.04% 0.137% 0.06% 2.2370% $223.70 0.016011 0.018711 13 3.91% 0.263% 0.06% 4.2330% $423.30 0.018712 0.022235 14 4.35% 0.292% 0.06% 4.7020% $470.20 0.022236 0.026332 15 4.83% 0.324% 0.06% 5.2140% $521.40 0.026333 0.032546 16 5.37% 0.360% 0.06% 5.7900% $579.00 0.032547 0.039836 17 5.96% 0.400% 0.06% 6.4200% $642.00 0.039837 0.050293 18 6.62% 0.445% 0.06% 7.1250% $712.50 0.050294 0.065183 19 7.36% 0.494% 0.06% 7.9140% $791.40 0.065184 0.088588 20 8.18% 0.549% 0.06% 8.7890% $878.90 0.088589 1000 - 2004 - 2010 Contribution Table
-
These tax rates were in effect for wages paid between January 1, 2004 and December 31, 2010.
2004 - 2010 Contributions Employer’s Reserve Ratio
Base Rate <2.00%
0.10%
<1.90%
0.20%
<1.80%
0.30%
<1.70%
0.40%
<1.60%
0.50%
<1.50%
0.60%
<1.40%
0.70%
+9% or More 0.54% 0.64% 0.74% 0.84% 0.94% 1.04% 1.14% 1.24% +8% but <9% 0.89% 0.99% 1.09% 1.19% 1.29% 1.39% 1.49% 1.59% +7% but <8% 1.24% 1.34% 1.44% 1.54% 1.64% 1.74% 1.84% 1.94% +6% but <7% 1.59% 1.69% 1.79% 1.89% 1.99% 2.09% 2.19% 2.29% +5% but <6% 1.94% 2.04% 2.14% 2.24% 2.34% 2.44% 2.54% 2.64% +4% but <5% 2.29% 2.39% 2.49% 2.59% 2.69% 2.79% 2.89% 2.99% <+4% but >-5% 2.64% 2.74% 2.84% 2.94% 3.04% 3.14% 3.24% 3.34% -5% but <-10% 2.99% 3.09% 3.19% 3.29% 3.39% 3.49% 3.59% 3.69% -10% but <-15% 3.34% 3.44% 3.54% 3.64% 3.74% 3.84% 3.94% 4.04% -15% but <-20% 3.69% 3.79% 3.89% 3.99% 4.09% 4.19% 4.29% 4.39% -20% but <-25% 4.04% 4.14% 4.24% 4.34% 4.44% 4.54% 4.64% 4.74% -25% but <-30% 4.39% 4.49% 4.59% 4.69% 4.79% 4.89% 4.99% 5.09% -30% but <-35% 4.74% 4.84% 4.94% 5.04% 5.14% 5.24% 5.34% 5.44% -35% but <-40% 5.09% 5.19% 5.29% 5.39% 5.49% 5.59% 5.69% 5.79% -40% or More 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00% 6.10%