< previous | next >
Alaska. Contribution rates in Alaska for 2007 range from 1.0% to 5.4% for eligible employers, based on payroll decline experience. The employee tax rate for 2007 is 0.50%.
Arizona. For 2007, all positive-balance employers, except those earning the minimum 0.02% rate and new employers, will receive decreases in the basic rates. Rates for positive-balance employers will range from 0.02% to 2.10%. Negative-balance employers are not entitled to rate decreases and will continue to pay the basic rates assigned to them. These rates range from 2.85% to 5.40%. An employer whose reserve ratio is zero will pay 2.18% and new employers will pay 2.0% in 2007. Note that the 0.1% Job Training Assessment tax remains in effect this year.
California. The UI rate schedule in effect for 2007 will continue to be Schedule F+. This is Schedule F plus a 15% emergency surcharge, rounded to the nearest tenth. Schedule F+ provides for UI contribution rates ranging from 1.5% to 6.2%. The taxable wage base for 2007 for UI purposes remains at $7,000. The new employer rate will be 3.4% and the Employment Training Tax rate remains at 0.1% for 2007. Note that the voluntary UI payment program is not in effect in 2007. For 2007, the state disability withholding rate is 0.6%.
Californiahas amended its Unemployment Compensation Law as follows:
Motion picture industry. For this section, the term "employer" means a motion picture payroll services company that controls the payment of wages of a motion picture production worker. The company must file a statement (including identification of all affiliated entities) of its intent to be an employer of motion picture production workers. As ofJanuary 1, 2007, any motion picture payroll services company that intends to be treated as an employer must file such a statement with the Department. If a company fails to file a timely statement, it may not be treated as an employer. Further, any company that quits the business must file a final return and report of wages within 10 days of quitting. If an employer attempts to obtain a more favorable rate for any rating period beginning on or afterJanuary 1, 2007, by deliberate ignorance, reckless disregard, fraud, etc., the employer will be assigned the maximum contribution rate plus 2%. When a motion picture payroll services company creates or acquires a motion picture payroll services company, that company will be considered a separate employing unit. It must notify the Department and have its reserve account and contribution rate determined accordingly. When a motion picture payroll services company transfers all or part of its business or payroll to another company, the reserve account will be transferred to the transferee, and the transferee's rate of contribution will be determined under the law. The transferee must notify the Department of the transfer within 15 days. If the Director determines that an entity does not meet the requirements above, he or she must notify the entity and include the facts and circumstances upon which the determination was made. The entity will have 30 days to petition for review of the determination. This section is in effect only until January 1, 2012.
Temporary restraining orders. The court may issue, without bond, a temporary restraining order if the director files a statement that shows a determination has been made that an individual or entity is inducing or attempting to persuade employers or employees to violate the UC Code or evade taxes or contributions. The individual or entity will be temporarily restrained from the activity set forth in the statement and the order will continue in effect unless dissolved after a hearing on a preliminary injunction.
California. The rate for self-employed individuals and employers electing coverage is 1.97% for 2007.
Colorado. For 2007, the "396 to 450 million" rate schedule of the tax table applies, the fund balance having been between those figures as of July 1, 2006. Rates range from 0.0% to 2.1% for positive-balance employers and from 2.8% to 5.4% for negative-balance employers, with unrated employers paying 1.7%. The surcharge for benefits not effectively charged remains at 0.22%. Note that the solvency tax surcharge remains in effect for 2007 as well. The tax varies by employer but is charged against all ratable employer accounts with less than 20 percent of excess, excluding government agencies, political subdivisions and nonprofit organizations that are reimbursable employers. Generally, employers with an increased percent of excess pay at a lower rate while those with a decreased percent of excess pay at a higher one. The tax will increase each year for as long as it is required but may not go past the limit set by law in 1990.
Connecticut. There is a fund balance tax of 0.7% for 2007. Accordingly, the minimum contribution rate for Connecticut employers is 1.2% and the maximum contribution rate is 6.1%. The new employer rate for 2007 is 3.1%.
Delaware. The Delaware Unemployment Compensation Law has been amended as follows: State experience factor. The State of Delaware has removed the cap on increases in the state experience factor. The calculation of the state experience factor (total benefits paid from the UI Trust Fund during the most recent three completed experience years divided by the total of the benefit wages of all employers during the same three years) is now its actual calculated level, instead of having any increase in the state experience factor limited by a cap. The state experience factor determines what line on the UI tax rate schedule is used in a given calendar year for employer unemployment insurance tax rate determinations.
The State Experience Factor for 2007 is 54 and a supplemental assessment rate of 0.2% applies to all basic rates. Rates for 2007, not including the supplemental assessment rate or the training tax assessment of 0.15%, range from 0.1% to 8.0%. New nonconstruction employers pay 2.3% in 2007 and new construction employers pay rates ranging from 4.4% to 8.1%, depending upon their NAICS classification.
District of Columbia. Table IV is in effect in the District of Columbia for 2007 and there is a 0.2% administrative assessment this year. Rates under Table IV, not including the administrative assessment, range from 1.3% to 4.0% for positive-balance employers and from 5.4% to 6.6% for negative-balance employers. New employers pay 2.7% in 2007.
Florida. For 2007, the minimum rate is 0.12% and the maximum rate is 5.4%, except that employers participating in the short-time compensation program will be subject to a maximum rate of 6.4%. New employers pay 2.7% in 2007. The noncharge adjustment ratio is .0026, the excess payment ratio is .0016, the fund size ratio is .0000, the gross benefit ratio is .0115, the multiplier is .3652, and the final adjustment ratio is .0012.
Florida has amended its rules under the Unemployment Compensation Law as follows: The "due and payable dates" have changed so that contributions for the quarter ending September 30 are now due October 31 and become delinquent November 1. Previously, the quarter ended on August 31, and contributions were due September 30 and became delinquent on October 1.
Idaho. For 2007, contribution rates in the State of Idaho range from 0.372% to 1.240% for positive-ratio employers and from 2.232% to 5.4% for negative-ratio employers. The standard rate for 2007 is 1.302%. The 3.0% Workforce Development Training Fund tax is also in effect this year. The taxable wage base in Idaho for 2007 will be $30,200. This is an increase of $1,000 from the 2006 taxable wage base amount of $29,200.
Illinois. For calendar year 2007, the adjusted state experience factor is 115% and the benefit conversion factor remains at 138.4%. Total rates range from 1.0% to 8.2%, including the 0.8% fund building factor in effect for 2007. An employer whose contribution rate is 5.5% or higher and whose total quarterly wages are less than $50,000 pays contributions at 5.4% in that quarter. New employers pay 3.9% for 2007, including the 0.8% fund building rate.
Kansas. For 2007, Schedule III is in effect, the ratio of the fund balance to total payrolls is 1.710% and the average required yield on taxable wages is 2.82%. Eligible positive-balance employers pay rates ranging from 0.00% to 4.92%. New employers are assigned rates based on industry sectors that range from 4.62% to 5.91%. New construction employers pay 5.91%. Negative-balance employers will pay rates ranging from 5.60% to 7.40%, which include the surcharge amount for 2007. New rated government employers pay 0.12% this year.
Kentucky. For 2007, the rates listed in rate schedule C are in effect. Rates range from 0.50% to 2.9% for positive-balance employers and from 7.0% to 9.5% for negative-balance employers. The new employer rate for 2007 is 2.7%.
Maryland. For calendar year 2007, rates are determined under Table A and range from 0.3% to 7.5%. New employers pay 2.4% for 2007, except that new construction employers headquartered in another state pay 3.6%.
Massachusetts. Schedule D is in effect in Massachusetts for calendar year 2007. Rates for positive-balance employers under this schedule range from 1.12% to 5.48% and rates for negative-balance employers range from 6.46% to 10.96%. The solvency assessment rate is 1.19% for 2007. New nonconstruction employers pay 2.53% and new construction employers pay 7.12% in 2007. The Workforce Training Fund contribution remains at 0.06% of taxable wages.
Massachusetts has amended its rules under the Unemployment Compensation Law as follows: Beginning with the quarter ending onDecember 31, 2007, employers that file quarterly unemployment insurance contribution reports and/or quarterly unemployment health insurance contribution reports for a total quarterly payroll of $50,000 or more must file these reports electronically. Once an employer is required to file electronically, it must continue to do so even if its payroll drops below the $50,000 threshold. Beginning with the quarter ending onDecember 31, 2008, all employers that file quarterly unemployment insurance contribution reports and/or quarterly unemployment health insurance contribution reports will be required to file electronically. The Commissioner may fine employers who are required to file electronically, but fail to do so. Payroll processing services that file unemployment insurance contribution reports and/or quarterly unemployment health insurance contribution reports on behalf of 500 or more employers for at least one quarter of a calendar year will now have to file electronically. Beginning with the quarter ending onDecember 31, 2007, all payroll processing services that file such reports on behalf of any employers for any quarter of a calendar year will have to file electronically.
Michigan. Contribution rates for employers with five or more years of experience will range from 0.06% to 10.3% in 2007. The maximum rate of 10.3% includes a 6.3% maximum chargeable benefit component, a 3.0% maximum account building component and a 1.0% maximum nonchargeable benefits component. Note that if the employer has submitted no quarterly tax reports, that employer's maximum tax rate will be 10.3%, and the employer will also be assessed a penalty of 3.0%, which is separate from the contribution rate. The nonchargeable benefits component (NBC) for 2007 may range from 0.06% to 1.0%, depending upon an employer's experience. For an employer with no benefit charges for nine years, the NBC is 0.06%. For an employer with no benefit charges for eight years, the NBC will be 0.07%. For an employer with no benefit charges for seven years, the NBC will be 0.08%. For an employer with no benefit charges for six years, the NBC will be 0.09%. For an employer with no benefit charges for five years, the NBC will be 0.1%. For all other employers, the NBC is 1.0%.
Minnesota. For 2007, the base rate is 0.40% and the Workforce Enhancement Fee is 0.10%. An additional assessment of 14.0% of the tax due is in effect for 2007. High experience rating industry new employers will be assigned a total rate of 9.68%. All other new employers will be assigned a total rate of 2.53% for 2007.
Mississippi. For 2007, the general experience rate is 0.7%, the new employer rate is 2.7%, and total rates range from 0.7% to 5.4%.
Missouri. --Avoidance of 2006 FUTA credit reduction. Sections 3302(c)(2) and 3302(d)(3) of the FUTA provide that employers in a state that has an outstanding balance of advances under Title XII of the Social Security Act on January 1 of two or more consecutive years are subject to a reduction in credits otherwise available against the FUTA tax for a calendar year if a balance of advances remains on November 10 of that year. Because the account of Missouri in the Unemployment Trust Fund had a balance of advances on January 1 of 2004, 2005 and 2006, and still had a balance of advances onNovember 10, 2006, Missouri employers were potentially liable for a reduction in their FUTA offset credit for 2006.
However, FUTA §3302(g) provides that a state may avoid credit reduction for a year by meeting certain criteria. Missouri applied for avoidance of the 2006 credit reduction under this section. Pursuant to delegation of authority under Secretary's Order 4-75, it has been determined that Missouri meets all of the criteria of §3302(g) and thus qualifies for credit reduction avoidance. Therefore, Missouri employers will have no reduction in FUTA offset credit for calendar year 2006.
Missouri. For 2007, the contribution rate of an experience-rated employer can range from 0.0% to 9.45%. For experience-rated employers that are participating in the workshare program, contribution rates can range from 0.0% to 13.65%. These rates reflect all surcharges imposed for 2007. The rate payable by new employers in 2007 is 3.51% except for those employers in special industries. New construction employers will pay 3.832% and new mining employers will pay 3.567% in 2007. Note, however, the nonprofit contribution rate remains at 1.30% for 2007.