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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.

Overview of 2019 Tax Rates

Unemployment Insurance Tax Rate Determinations for 2019 will be sent out by U.S. mail to Minnesota employers by December 15, 2018. Go to Overview of 2019 tax rates to learn more about important changes.



2018 Tax Rate Information

Taxable Wage & Rate Information

You can view your 2018 tax rate in your online account by going to:

View System Generated Correspondence

View Tax Rate History

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

Tax Rate for New Employers:

The tax rate for new employers is based on the average rate for the employer’s industry. This ensures that a new employer has a rate that aligns with other businesses in their industry.

Industries are defined by the North American Industry Classification System (NAICS). The NAICS groups industries together and assigns them a five digit code. Reading from left to right, the NAICS "drills down" from broadly defined industry groups to very specific industries. To learn more about NAICS, visit the Introduction to NAICS page on the United States Census Bureau website.

When a new employer registers for an unemployment insurance account, we ask what industry they are in and assign their new employer rate accordingly. We group together new employer rates for non-construction industries to the first two digits of the NAICS code. For construction industry employers, we use all five digits of the NAICS code.

New employer rates for 2018

Employers with an Experience Rating:

  • Your tax rate varies with the amount of UI benefits charged to your account
  • 8.90% - maximum tax rate (add 0.10% base tax rate for your 2018 UI tax rate of 9.00%)
  • Select Benefits Paid Charge Activities in your online account to view benefits charged to your account

Assessments for 2018

There is no Additional Assessment or Federal Loan Interest Assessment for 2018.

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