Annual Employer Contribution Tax Rates

What Are Employer Unemployment Insurance Contribution (Tax) Rates? State Experience Factor & Employers' UI Contribution Rates - EA-50 Report for 2016 | EA-50 Report for 2017 | EA-50 Report for 2018 | EA-50 Report for 2019 | EA-50 Report for 2020
 
Tax Years
Fund 
Building %
Maximum %
Maximum % 
w/Fund
Building Included
Minimum %
Minimum % 
w/Fund Building
Taxable 
Wage Base
Number of Businesses Registered w/IDES
​2020
​0.425%
6.400%
6.825%
​0.200
​0.625%
​$12,740 

​2019 0.475
6.400​ 6.875
0.000​ 0.475​ ​$12,960​​
​​2018 0.525​ ​6.400 ​6.925 0.000​ 0.525 $12,960​
2017 0.550 6.800 7.350 0.000 0.550 $12,960
2016 0.550 7.200 7.750 0.000 0.550 $12,960 319,945​
2015 0.550 7.600 8.150 0.000 0.550 $12,960 314,672
2014 0.550 8.000 8.550 0.000 0.550 $12,960 307,998
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
  
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  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.