The information on this page is a general overview of UI tax rates. For an overview of unemployment insurance tax, reference the Tax Rate Information section of the Employer Handbook. Tax rate information specific to your employer account can be viewed online by logging in to your employer account using the Employer Self-Service System available at www.uimn.org.

2008 Unemployment Insurance Tax Rate Notices were sent out by U.S. Mail to Minnesota employers December 13, 2007. To view your tax rate notice or tax rate history, after logging in to your account:

Tax Rate Notice:

1. click on Correspondence,

2. then either click Search, or enter dates to limit the list (use 12/13/2007 for the beginning and ending date),

3. then click Search. The tax rate notice transaction date is 12/13/2007.

Tax Rate History:

1. click on Account Maintenance,

2. then View Tax Rate History (this information includes your tax rate for 2008).

Overview of 2008 Tax Rates

Taxable Wage & Rate Information

• $25,000 – the annual taxable wage base for 2008 (the first $25,000 of gross wages paid to each employee in covered employment is subject to UI tax in 2008)
• 0.40% - the base tax rate
• 1.98% - New employer tax rate for non-high experience rating industries
• 8.40% - New employer tax rate for high experience rating industries
• 9.30% - Maximum tax rate (maximum experience rating + base tax rate)

Additional Assessments and Fees for 2008

• 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

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

Related Links:

• 2007 Tax Rate Information
• 2006 Tax Rate Information
• 4-Year Tax Rate History
• FAQs: UI Tax Rates
• Quarterly Total Amount Calculated - (printer friendly version )
  • Detailed version of 2008 Quarterly Total Amount Calculated
• Quarterly UI Wage Report and Tax Payment Due Dates
• Process Tax Rate Buydown (Self-Service User Guide)