Unemployment Insurance (UI) Tax Rates

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.  

2013 Unemployment Insurance Tax Rate Determinations were sent out by U.S. Mail to Minnesota employers December 15, 2012. Step-by-step instructions to view your 2013 tax rate determination or tax rate history (this information includes your tax rate for 2013) is available in the Employer User Guide.

2013 Tax Rate Information


Taxable Wage & Rate Information

  • $29,000 – the annual taxable wage base for 2013 is the amount of covered wages per employee that is taxed
  • 0.50% - the base tax rate is the tax paid by all employers
  • Tax rates for 2013 will be mailed to all tax-paying employers by December 15, 2012

Tax Rate for New Employers is either:

  • 2.50% - Tax rate for new employers in a non-high experience rating industry (add 0.50% base tax rate for your 2013 UI tax rate of 3.00%)

    -Or

  • 8.90% - Tax Rate for new employers in a high experience rating industry (add 0.50% base tax rate for your 2013 UI tax rate of 9.4%)

Employers with an Experience Rating:

  • Your tax rate varies with the amount of UI benefits charged to your account
  • Select Benefits Paid Charge Activities in your online account to view benefits charged to your account

Assessments for 2013

There is no Federal Loan Interest Assessment for 2013.

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

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 Assessment = Amount Due (see example of Quarterly Total Amount Calculated)