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What Are Employer Unemployment Insurance Contribution (Tax) Rates?

State Experience Factor & Employers' UI Contribution Rates (get the entire EA-50 report):

Rates Fund Building Maximum Maximum
w / Fund Building
included
Minimum Minimum w / Fund Building Taxable Wage Base Number of Businesses Registered w / IDES
2014 0.550 8.000 8.550 0.000 0.550 $12,960
2013 0.550 8.400 8.950 0.000 0.550 $12,900 308,016
2012 0.550 8.900 9.450 0.000 0.550 $13,560 302,057
2011 0.500 7.900 8.400 0.200 0.700 $12,740 299,406
2010 0.450 6.800 7.250 0.200 0.650 $12,520 299,066

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.