Yearly Tax Highlights
2024 |
2023 |
2022 |
2021 |
2020 |
2019 |
2018 |
2017
Calendar Year 2024
UC Trust Fund Solvency Measures in Effect for Calendar Year 2024
- There is a 9.2 percent Surcharge in effect. The Surcharge is factored into the contribution rate and appears as the Surcharge Adjustment on the rate notice (Basic Contribution Rate + 3 percent Increase for UC delinquency, if applicable, x 9.2 percent = Surcharge Adjustment). This applies to all employers and is not subject to appeal.
- There is a 0.60 percent (.0060 ) Additional Contributions tax in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the tax contribution rate after the Surcharge Adjustment is calculated.
- The Interest Factor for 2024 is 0.00%.
- The Total Contribution Rate is the sum of the Basic Contribution Rate, the Increase for UC delinquency (if applicable), the Surcharge Adjustment and the Additional Contributions.
- Employee contributions (UC withholding) is 0.07 percent (70 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the gross wages upon which employee withholding is calculated.
- For more information, refer to Form UC-748, Contribution Rates Effective January 1, 2024.
Range of Rates for Calendar Year 2024
- The minimum experience-based contribution rate is .014190 (this includes the 9.2 percent Surcharge and the 0.60 percent Additional Contributions tax).
- The maximum experience-based contribution rate is .103734 (this includes the 9.2 percent Surcharge and the 0.60 percent Additional Contributions tax).
- An example of an experience-based total contribution rate, which includes the Surcharge Adjustment and the Additional Contributions tax:
- A basic contribution rate of 2.15 percent multiplied by the 9.2 percent Surcharge equals .001978, plus the 0.60 percent Additional Contribution equals the total contribution rate of .029478. (.0215 + .001978 + .0060 = .029478.)
- The newly liable non-construction employer contribution rate is .038220 (this includes the 9.2 percent Surcharge only, because the 0.60 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- The newly liable construction employer contribution rate is .105924 (this includes the 9.2 percent Surcharge only, because the 0.60 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- If a delinquency exists on the account through the second quarter of 2023, 3 percent is added to the Basic Contribution Rate. For more information, refer to Form UC-749, Contribution Rate Chart for 2024 and Form UC-820, Eligibility Criteria for 2024 Experience-Based Contribution Rate.
Taxable Wage Base for Calendar Year 2024
- The taxable wage base is $10,000 per employee per calendar year.
Calendar Year 2023
UC Trust Fund Solvency Measures in Effect for Calendar Year 2023
- There is a 9.2 percent Surcharge in effect. The Surcharge is factored into the contribution rate and appears as the Surcharge Adjustment on the rate notice (Basic Contribution Rate + 3 percent Increase for UC delinquency, if applicable, x 9.2 percent = Surcharge Adjustment). This applies to all employers and is not subject to appeal.
- There is a 0.60 percent (.0060 ) Additional Contributions tax in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the tax contribution rate after the Surcharge Adjustment is calculated.
- The Interest Factor for 2023 is 0.00%.
- The Total Contribution Rate is the sum of the Basic Contribution Rate, the Increase for UC delinquency (if applicable), the Surcharge Adjustment and the Additional Contributions.
- Employee contributions (UC withholding) is 0.07 percent (70 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the gross wages upon which employee withholding is calculated.
- For more information, refer to Form UC-748, Contribution Rates Effective January 1, 2023.
Range of Rates for Calendar Year 2023
- The minimum experience-based contribution rate is .014190 (this includes the 9.2 percent Surcharge and the 0.60 percent Additional Contributions tax).
- The maximum experience-based contribution rate is .103734 (this includes the 9.2 percent Surcharge and the 0.60 percent Additional Contributions tax).
- An example of an experience-based total contribution rate, which includes the Surcharge Adjustment and the Additional Contributions tax:
- A basic contribution rate of 2.15 percent multiplied by the 9.2 percent Surcharge equals .001978, plus the 0.60 percent Additional Contribution equals the total contribution rate of .029478. (.0215 + .001978 + .0060 = .029478.)
- The newly liable non-construction employer contribution rate is .038220 (this includes the 9.2 percent Surcharge only, because the 0.60 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- The newly liable construction employer contribution rate is .105924 (this includes the 9.2 percent Surcharge only, because the 0.60 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- If a delinquency exists on the account through the second quarter of 2022, 3 percent is added to the Basic Contribution Rate. For more information, refer to Form UC-749, Contribution Rate Chart for 2023 and Form UC-820, Eligibility Criteria for 2023 Experience-Based Contribution Rate.
Taxable Wage Base for Calendar Year 2023
- The taxable wage base is $10,000 per employee per calendar year.
Calendar Year 2022
UC Trust Fund Solvency Measures in Effect for Calendar Year 2022
- There is a 5.4 percent Surcharge in effect. The Surcharge is factored into the contribution rate and appears as the Surcharge Adjustment on the rate notice (Basic Contribution Rate + 3 percent Increase for UC delinquency, if applicable, x 5.4 percent = Surcharge Adjustment). This applies to all employers and is not subject to appeal.
- There is a 0.50 percent (.0050) Additional Contributions tax in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the tax contribution rate after the Surcharge Adjustment is calculated.
- The Interest Factor for 2022 is 0.00%.
- The Total Contribution Rate is the sum of the Basic Contribution Rate, the Increase for UC delinquency (if applicable), the Surcharge Adjustment and the Additional Contributions.
- Employee contributions (UC withholding) is 0.06 percent (60 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the gross wages upon which employee withholding is calculated.
- For more information, refer to
Form UC-748, Contribution Rates Effective January 1, 2022.
Range of Rates for Calendar Year 2022
- The minimum experience-based contribution rate is .012905 (this includes the 5.4 percent Surcharge and the 0.50 percent Additional Contributions tax).
- The maximum experience-based contribution rate is .099333 (this includes the 5.4 percent Surcharge and the 0.50 percent Additional Contributions tax).
- An example of an experience-based total contribution rate, which includes the Surcharge Adjustment and the Additional Contributions tax:
- A basic contribution rate of 2.15 percent multiplied by the 5.4 percent Surcharge equals .001161, plus the 0.50 percent Additional Contribution equals the total contribution rate of .027661. (.0215 + .001161 + .0050 = .027661.)
- The newly liable non-construction employer contribution rate is .036890 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- The newly liable construction employer contribution rate is .102238 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- If a delinquency exists on the account through the second quarter of 2021, 3 percent is added to the Basic Contribution Rate. For more information, refer to
Form UC-749, Contribution Rate Chart for 2022 and
Form UC-820, Eligibility Criteria for 2022 Experience-Based Contribution Rate.
Taxable Wage Base for Calendar Year 2022
-
The taxable wage base is $10,000 per employee per calendar year.
Calendar Year 2021
UC Trust Fund Solvency Measures in Effect for Calendar Year 2021
- There is a 5.4 percent Surcharge in effect. The Surcharge is factored into the contribution rate and appears as the Surcharge Adjustment on the rate notice (Basic Contribution Rate + 3 percent Increase for UC delinquency, if applicable, x 5.4 percent = Surcharge Adjustment). This applies to all employers and is not subject to appeal.
- There is a 0.50 percent (.0050) Additional Contributions tax in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the contribution rate after the Surcharge Adjustment is calculated.
- The Interest Factor for 2021 is 0.00%.
- The Total Contribution Rate is the sum of the Basic Contribution Rate, the Increase for UC delinquency (if applicable), the Surcharge Adjustment and the Additional Contributions.
- Employee contributions (UC withholding) is 0.06 percent (60 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the gross wages upon which employee withholding is calculated.
- For more information, refer to
Form UC-748, Contribution Rates Effective January 1, 2021.
Range of Rates for Calendar Year 2021
- The minimum experience-based contribution rate is .012905 (this includes the 5.4 percent Surcharge and the 0.50 percent Additional Contributions tax).
- The maximum experience-based contribution rate is .099333 (this includes the 5.4 percent Surcharge and the 0.50 percent Additional Contributions tax).
- An example of an experience-based total contribution rate, which includes the Surcharge Adjustment and the Additional Contributions tax:
- A basic contribution rate of 2.15 percent multiplied by the 5.4 percent Surcharge equals .001161, plus the 0.50 percent Additional Contribution equals the total contribution rate of .027661. (.0215 + .001161 + .0050 = .027661.)
- The newly liable non-construction employer contribution rate is .036890 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- The newly liable construction employer contribution rate is .102238 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- If a delinquency exists on the account through the second quarter of 2020, 3 percent is added to the Basic Contribution Rate. For more information, refer to
Form UC-749, Contribution Rate Chart for 2021 and
Form UC-820, Eligibility Criteria for 2021 Experience-Based Contribution Rate.
Taxable Wage Base for Calendar Year 2021
- The taxable wage base is $10,000 per employee per calendar year.
Calendar Year 2020
UC Trust Fund Solvency Measures in Effect for Calendar Year 2020
- There is a 5.4 percent Surcharge in effect. The surcharge is factored into the contribution rate and appears as the Surcharge Adjustment on the rate notice (Basic Contribution Rate + 3 percent Increase for UC delinquency, if applicable, x 5.4 percent = Surcharge Adjustment). This applies to all employers and is not subject to appeal.
- There is a 0.50 percent (.0050) Additional Contributions tax in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the contribution rate after the Surcharge Adjustment is calculated.
- The Interest Factor for 2020 is 0.00% effective January 1st, 2020.
- The Total Contribution Rate is the sum of the Basic Contribution Rate, the Increase for UC delinquency (if applicable), the Surcharge Adjustment and the Additional Contributions.
- Employee contributions (UC withholding) is 0.06 percent (60 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the gross wages upon which employee withholding is calculated.
- For more information, refer to
Form UC-748, Contribution Rates Effective January 1, 2020.
Range of Rates for Calendar Year 2020
- The minimum experience-based contribution rate is .012905 (this includes the 5.4 percent Surcharge and the 0.50 percent Additional Contributions tax).
- The maximum experience-based contribution rate is .099333 (this includes the 5.4 percent Surcharge and the 0.50 percent Additional Contributions tax).
- An example of an experience-based total contribution rate, which includes the Surcharge Adjustment and the Additional Contributions tax:
- A basic contribution rate of 2.15 percent multiplied by the 5.4 percent Surcharge equals .001161, plus the 0.50 percent Additional Contribution equals the total contribution rate of .027661. (.0215 + .001161 + .0050 = .027661.)
- The newly liable non-construction employer contribution rate is .036890 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- The newly liable construction employer contribution rate is .102238 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax does not apply to newly liable employer contribution rates).
- If a delinquency exists on the account through the second quarter of 2019, 3 percent is added to the Basic Contribution Rate. For more information, refer to
Form UC-749, Contribution Rate Chart for 2020 and
Form UC-820, Eligibility Criteria for 2020 Experience-Based Contribution Rate.
Taxable Wage Base for Calendar Year 2020
- The taxable wage base is $10,000 per employee per calendar year.
Calendar Year 2019
UC Trust Fund Solvency Measures in Effect for Calendar Year 2019
- There is a 5.4 percent Surcharge in effect. The surcharge is factored into the contribution rate and appears as the Surcharge Adjustment on the rate notice (Basic Contribution Rate + 3 percent Increase for UC delinquency, if applicable, x 5.4 percent = Surcharge Adjustment). This applies to all employers and is not subject to appeal.
- There is a 0.50 percent (.0050) Additional Contributions tax in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the contribution rate after the Surcharge Adjustment is calculated.
- There is a 1.1 percent (.0110) Interest Factor in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the contribution rate after the Surcharge Adjustment has been calculated. The Interest Factor is not credited to an employer's reserve account and is not considered for federal (FUTA) certifications.
- The Total Contribution Rate is the sum of the Basic Contribution Rate, the Increase for UC delinquency (if applicable), the Surcharge Adjustment, the Additional Contributions and the Interest Factor.
- Employee contributions (UC withholding) is 0.06 percent (60 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the gross wages upon which employee withholding is calculated.
- For more information, refer to
Form UC-748, Contribution Rates Effective January 1, 2019.
Range of Rates for Calendar Year 2019
- The minimum experience-based contribution rate is .023905 (this includes the 5.4 percent Surcharge, the 0.50 percent Additional Contributions tax and the 1.1 percent Interest Factor).
- The maximum experience-based contribution rate is .110333 (this includes the 5.4 percent Surcharge, the 0.50 percent Additional Contributions tax and the 1.1 percent Interest Factor).
- An example of an experience-based total contribution rate, which includes the Surcharge Adjustment, the Additional Contributions tax and the Interest Factor:
- A basic contribution rate of 2.15 percent multiplied by the 5.4 percent Surcharge plus the 0.50 percent Additional Contributions tax (.0215 x 5.4 percent = .001161. Accordingly, the figures used to arrive at the contribution rate for contributions applied to the employer's Reserve Account would be .0215 + .001161 + .0050 [.027661]. The figures used to arrive at the Total Contribution Rate would be .027661 + .011 = .038661).
- The newly liable non-construction employer contribution rate is .036890 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax and 1.1 percent Interest Factor do not apply to newly liable employer contribution rates).
- The newly liable construction employer contribution rate is .102238 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax and 1.1 percent Interest Factor do not apply to newly liable employer contribution rates).
- If a delinquency exists on the account through the second quarter of 2018, 3 percent is added to the Basic Contribution Rate. For more information, refer to
Form UC-749, Contribution Rate Chart for 2019 and
Form UC-820, Eligibility Criteria for 2019 Experience-Based Contribution Rate.
Taxable Wage Base for Calendar Year 2019
- The taxable wage base is $10,000 per employee per calendar year.
Calendar Year 2018
UC Trust Fund Solvency Measures in Effect for Calendar Year 2018
- There is a 5.4 percent Surcharge in effect. The surcharge is factored into the contribution rate and appears as the Surcharge Adjustment on the rate notice (Basic Contribution Rate + 3 percent Increase for UC delinquency, if applicable, x 5.4 percent = Surcharge Adjustment). This applies to all employers and is not subject to appeal.
- There is a 0.50 percent (.0050) Additional Contributions tax in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the contribution rate after the Surcharge Adjustment is calculated.
- There is a 1.1 percent (.0110) Interest Factor in effect. This applies to all employers, except newly liable employers (unless the employer is also subject to an increase for UC delinquency) and is not subject to appeal. This is added to the contribution rate after the Surcharge Adjustment has been calculated. The Interest Factor is not credited to an employer's reserve account and is not considered for federal (FUTA) certifications.
- The Total Contribution Rate is the sum of the Basic Contribution Rate, the Increase for UC delinquency (if applicable), the Surcharge Adjustment, the Additional Contributions and the Interest Factor.
- Employee contributions (UC withholding) is 0.06 percent (60 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the gross wages upon which employee withholding is calculated. For more information, refer to
Form UC-748, Contribution Rates Effective January 1, 2018.
Range of Rates for Calendar Year 2018
- The minimum experience-based contribution rate is .023905 (this includes the 5.4 percent Surcharge, the 0.50 percent Additional Contributions tax and the 1.1 percent Interest Factor).
- The maximum experience-based contribution rate is .110333 (this includes the 5.4 percent Surcharge, the 0.50 percent Additional Contributions tax and the 1.1 percent Interest Factor).
- An example of an experience-based total contribution rate, which includes the Surcharge Adjustment, the Additional Contributions tax and the Interest Factor:
- A basic contribution rate of 2.15 percent multiplied by the 5.4 percent Surcharge plus the 0.50 percent Additional Contributions tax (.0215 x 5.4 percent = .001161. Accordingly, the figures used to arrive at the contribution rate for contributions applied to the employer's Reserve Account would be .0215 + .001161 + .0050 [.027661]. The figures used to arrive at the Total Contribution Rate would be .027661 + .011 = .038661).
- The newly liable non-construction employer contribution rate is .036890 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax and 1.1 percent Interest Factor do not apply to newly liable employer contribution rates).
- The newly liable construction employer contribution rate is .102238 (this includes the 5.4 percent Surcharge only, because the 0.50 percent Additional Contributions tax and 1.1 percent Interest Factor do not apply to newly liable employer contribution rates).
- If a delinquency exists on the account through the second quarter of 2017, 3 percent is added to the Basic Contribution Rate. For more information, refer to
Form UC-749, Contribution Rate Chart for 2018 and
Form UC-820, Eligibility Criteria for 2018 Experience-Based Contribution Rate.
Taxable Wage Base for Calendar Year 2018
- The taxable wage base increased to $10,000 per employee per calendar year.
Calendar Year 2017
UC Trust Fund Solvency Measures in Effect for Calendar Year 2017
- There is a 5.1 percent Surcharge in effect. The surcharge is factored into the contribution rate and appears as the Surcharge Adjustment on the rate notice (Basic Contribution Rate + 3 percent Increase for UC delinquency, if applicable, x 5.1 percent = Surcharge Adjustment). This applies to all employers and is not subject to appeal.
- There is a 0.65 percent (.0065) Additional Contributions tax in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added to the contribution rate after the Surcharge Adjustment is calculated.
- There is a 1.1 percent (.0110) Interest Factor in effect. This applies to all employers, except newly liable employers, and is not subject to appeal. This is added to the contribution rate after the Surcharge Adjustment has been calculated. The Interest Factor is not credited to an employer's reserve account and is not considered for federal certifications.
- The Total Contribution Rate is the sum of the Basic Contribution Rate, the Increase for UC delinquency, the Surcharge Adjustment, the Additional Contributions and the Interest Factor.
- Employee contributions (withholding) is 0.07 percent (70 cents per $1,000 gross wages). This applies to all employees, including employees of reimbursable employers, and is not subject to appeal. There is no cap on the amount of wages from which employee contributions are withheld. For more information, refer to
Form UC-748, Contribution Rates Effective January 1, 2017.
Range of Rates for Calendar Year 2017
- The minimum experience-based contribution tax rate is .026434 (this includes the 5.1 percent Surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Factor).
- The maximum experience-based contribution tax rate is .112616 (this includes the 5.1 percent Surcharge, the 0.65 percent Additional Contribution tax and the 1.1 percent Interest Factor).
- An example of an experience-based total contribution rate, which includes the Surcharge Adjustment, the Additional Contribution tax and the Interest Factor:
- A basic contribution rate of 2.1 percent multiplied by the 5.1 percent Surcharge plus the 0.65 percent Additional Contribution tax (.021 x 5.1 percent = .001071. Accordingly, the figures used to arrive at the contribution rate for contributions applied to the employer's Reserve Account would be .021 + .001071 + .0065 [.028571]. The figures used to arrive at the Total Contribution Rate would be .028571 + .011 = .039571).
- The newly liable non-construction employer contribution rate is .036785 (this includes the 5.1 percent Surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor do not apply to newly liable employer rates).
- The newly liable construction employer contribution rate is .101947 (this includes the 5.1 percent Surcharge only, because the 0.65 percent Additional Contribution tax and 1.1 percent Interest Factor do not apply to newly liable employer contribution rates).
- If a delinquency exists on the account through the second quarter of 2016, 3 percent is added to the Basic Contribution Rate. For more information, refer to
Form UC-749, Contribution Rate Chart for 2017 and
Form UC-820, Eligibility Criteria for 2017 Experience-Based Contribution Rate.
Taxable Wage Base for Calendar Year 2017
- The taxable wage base increased to $9,750 per employee per calendar year.