Taxable Wage & Rate Information

• $27,000 – the annual taxable wage base for 2011 (the first $27,000 of gross wages paid to each employee in covered employment is subject to UI tax in 2011)
• 0.50% - the base tax rate
• 2.91% - New employer tax rate for non-high experience rating industries (includes base tax rate)
• 9.40% - New employer tax rate for high experience rating industries (includes base tax rate)
• 9.40% - Maximum tax rate (maximum experience rating + base tax rate)

For total cost roll-up factors, see 4-Year Tax Rate History .

Additional Assessments for 2011

• Additional Assessment – 14.00% of tax due
• Federal Loan Interest Assessment – 2.00% of the sum of the quarterly tax due and the additional assessment.
• Workforce Development Assessment –
  • 0.12% of taxable wages January 1, 2011 through June 30, 2011.
  • 0.10% of taxable wages July 1, 2011 through December 31, 2011.

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

Quarterly UI Tax + Additional Assessment + Federal Loan Interest Assessment + Workforce Development Assessment = Amount Due (see example of Quarterly Total Amount Calculated )

Visit UI Tax Rates for information on current rates.