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

2010 Unemployment Insurance Tax Rate Notices were sent out by U.S. Mail to Minnesota employers December 15, 2009. To view your 2010 tax rate or your tax rate history, log in to your online account:

Tax Rate:

1. click on Account Maintenance,

2. then View Tax Rate Notice.

Tax Rate History:

1. click on Account Maintenance,

2. then View Tax Rate History (this information includes your tax rate for 2010).

Overview of 2010 Tax Rates

Taxable Wage & Rate Information

• $27,000 – the annual taxable wage base for 2010 (the first $27,000 of gross wages paid to each employee in covered employment is subject to UI tax in 2010)
• 0.50% - the base tax rate
• 2.41% - New employer tax rate for non-high experience rating industries (includes base tax rate)
• 8.50% - New employer tax rate for high experience rating industries (includes base tax rate)
• 9.40% - Maximum tax rate (maximum experience rating + base tax rate)

Additional Assessments and Fees for 2010

• 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) – 0.12% 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:

• 2009 Tax Rate Information
• 2008 Tax Rate Information
• 2007 Tax Rate Information
• 4-Year Tax Rate History
• FAQs: UI Tax Rates
• Quarterly Total Amount Calculated 
  • Detailed version of 2010 Quarterly Total Amount Calculated
• Quarterly UI Wage Report and Tax Payment Due Dates
• Process Tax Rate Buydown (Self-Service User Guide)