Taxable Wage & Rate Information

• $26,000 – the annual taxable wage base for 2009 (the first $26,000 of gross wages paid to each employee in covered employment is subject to UI tax in 2009)
• 0.40% - the base tax rate
• 1.94% - New employer tax rate for non-high experience rating industries (includes base tax rate)
• 8.40% - New employer tax rate for high experience rating industries (includes base tax rate)
• 9.30% - Maximum tax rate (maximum experience rating + base tax rate)

Additional Assessments and Fees for 2009

• Additional Assessment – 14.00% of tax due
• Special Assessment for interest on federal loan – 0.00% of the sum of the quarterly tax due and the additional assessment.
• Workforce Development Fee (also referred to as Workforce Enhancement Fee) – 0.10% of taxable wages paid January 1, 2009 through June 30, 2009; 0.12% of taxable wages paid July 1, 2009 through December 31, 2009.

When you submit your wage detail report each quarter, the total amount due will be calculated as follows:

Quarterly UI Tax + Additional Assessment + Workforce Development Fee = Amount Due

To view your tax rate notice or tax rate history, log in to your account using the Employer Self-Service System at www.uimn.org:

Tax Rate Notice:

click on Correspondence, then either click Search, or enter dates to limit the list, then click Search.

Tax Rate History :

click on Account Maintenance, then View Tax Rate History.

Visit UI Tax Rates for information on current rates.