State Experience Factor & Employers' UI Contribution Rates (EA-50):
2013 | 2012 | 2011 | 2010
Rates |
Maximum |
Minimum |
Taxable
Wage Base |
| 2013 |
8.950% |
0.550% |
$12,900 |
| 2012 |
9.450% |
0.550% |
$13,560 |
| 2011 |
8.400% |
0.700% |
$12,740 |
| 2010 |
7.250% |
0.650% |
$12,520 |
| 2009 |
6.8% |
0.6% |
$12,300 |
| 2008 |
7.2% |
0.8% |
$12,000 |
| 2007 |
8.2% |
1.0% |
$11,500 |
Click here for an historical rate chart.
For experience-rated employers (those with three or more years of experience), the contribution rate is based on a ratio, called the benefit ratio, which is determined in such a way that the greater the unemployment caused by the employer, the higher the rate.
Non-profit institutions and governmental entities may elect to make payments in lieu of contributions due. These are equal to 100% of regular benefit amounts, including dependents' allowances, that are paid to beneficiaries.
