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Note: Employers with a zero rate are still required to file quarterly contribution and wage reports.
Taxable wage base $14,000
Reserve Percentage | Small Firms under $500,000 Taxable Payroll | Large Firms over $500,000 Taxable Payroll | ||||
---|---|---|---|---|---|---|
Basic | Solvency | Total | Basic | Solvency | Total | |
15% or more | 0.00 | 0.00 | 0.00 | 0.00 | 0.05 | 0.05 |
10% but under 15% | 0.00 | 0.12 | 0.12 | 0.00 | 0.15 | 0.15 |
9.5% but under 10% | 0.05 | 0.22 | 0.27 | 0.05 | 0.25 | 0.30 |
9% but under 9.5% | 0.15 | 0.22 | 0.37 | 0.15 | 0.25 | 0.40 |
8.5% but under 9% | 0.35 | 0.30 | 0.65 | 0.35 | 0.35 | 0.70 |
8% but under 8.5% | 0.50 | 0.30 | 0.80 | 0.50 | 0.40 | 0.90 |
7.5% but under 8% | 0.60 | 0.30 | 0.90 | 0.60 | 0.45 | 1.05 |
7% but under 7.5% | 0.75 | 0.35 | 1.10 | 0.75 | 0.50 | 1.25 |
6.5% but under 7% | 1.00 | 0.35 | 1.35 | 1.00 | 0.55 | 1.55 |
6% but under 6.5% | 1.30 | 0.40 | 1.70 | 1.30 | 0.60 | 1.90 |
5.5% but under 6% | 1.65 | 0.45 | 2.10 | 1.65 | 0.65 | 2.30 |
5% but under 5.5% | 2.00 | 0.50 | 2.50 | 2.00 | 0.70 | 2.70 |
4.5% but under 5% | 2.35 | 0.55 | 2.90 | 2.35 | 0.75 | 3.10 |
4% but under 4.5% | 2.70 | 0.60 | 3.30 | 2.70 | 0.75 | 3.45 |
3.5% but under 4% | 3.15 | 0.60 | 3.75 | 3.15 | 0.75 | 3.90 |
0% but under 3.5% | 3.70 | 0.60 | 4.30 | 3.70 | 0.75 | 4.45 |
Overdrawn under 1.0% | 5.30 | 1.10 | 6.40 | 5.30 | 1.10 | 6.40 |
1% but under 2% | 5.80 | 1.10 | 6.90 | 5.80 | 1.10 | 6.90 |
2% but under 3% | 6.30 | 1.10 | 7.40 | 6.30 | 1.10 | 7.40 |
3% but under 4% | 6.80 | 1.10 | 7.90 | 6.80 | 1.10 | 7.90 |
4% but under 5% | 7.30 | 1.20 | 8.50 | 7.30 | 1.20 | 8.50 |
5% but under 6% | 7.80 | 1.25 | 9.05 | 7.80 | 1.25 | 9.05 |
6% but under 7% | 8.50 | 1.25 | 9.75 | 8.50 | 1.25 | 9.75 |
7% but under 8% | 9.25 | 1.30 | 10.55 | 9.25 | 1.30 | 10.55 |
8% but under 9% | 10.00 | 1.30 | 11.30 | 10.00 | 1.30 | 11.30 |
9% or more | 10.70 | 1.30 | 12.00 | 10.70 | 1.30 | 12.00 |
New Employer Rate | 2.50 | 0.55 | 3.05 | 2.50 | 0.75 | 3.25 |
New Construction Rate | 2.00 | 0.50 | 2.50 | 2.00 | 0.70 | 2.70 |