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Nebraska. For 2007, the combined tax rate for employers in categories 1 through 20 will range from 0.24% to 5.40%. The rate for nonconstruction new employers is 1.60% (category 12). For construction new employers the rate is 5.40% (category 20).
Nevada. In 2007, contribution rates in Nevada will continue to range from 0.25% to 5.4%. These rates do not include the 0.05% Claimant Employment Tax.
New Jersey. New Jersey has amended its rules under the Unemployment Compensation Law as follows:
A new subsection has been added that applies to employers who transfer all or part of their business where both the successor and the predecessor are, at the time of the transfer, under common management, ownership or control. The voluntary payment of additional contributions will not affect these employers during the year of the transfer and the next full year after the transfer.
Transfers of experience. This section specifies that a successor in interest may, within four months of a transfer, request a reconsideration of the transfer of employment experience from the predecessor employer if the successor can demonstrate that the predecessor's experience is not indicative of the future experiences of the successor. If the predecessor and the successor in interest are under common ownership, management or control at the time of the transfer, the employment experience attributable to the transferred business will be transferred to and combined with the employment experience of the successor. This transfer of experience is mandatory and not subject to appeal. If the successor in interest is not an employer at the time of the acquisition, and the Controller finds that the successor acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions, the employment experience will not be transferred.
Partial transfers. Where the predecessor and the successor in interest of a portion of the business are under common management, ownership or control at the time of the transfer, the employment experience attributable to the portion of the business acquired will be transferred to and combined with the employment experience of the successor. This transfer is mandatory and not subject to appeal. The employment experience of the predecessor will not be transferred if the successor in interest of a portion of the business is not an employer at the time of the acquisition and the Controller finds that the successor acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions.
Now deleted from the regulations is the subsection specifying that a successor will not be entitled to a partial transfer of employment experience if the predecessor transferred a portion of the business to form a new employing unit while maintaining ownership or control of that new employing unit, and the portion of the business acquired by the successor is not distinguishable from the assets remaining with the predecessor.
Rate following partial transfer. This section clarifies the rate schedule following a transfer. The effective date of the transfer is the first day of the calendar quarter following the acquisition. The experience rate of the successor in interest will be recalculated by merging its existing employment experience, if any, with the employment experience from the predecessor. The experience rate of the predecessor will be recalculated based on the employment experience remaining subsequent to the transfer. From the date of acquisition through the last day of the calendar quarter in which the acquisition occurred, the experience rates are as follows: A successor in interest that is not an employer subject to the New Jersey UC law will be assigned the new employer rate; a successor in interest that is subject to the New Jersey UC law will continue to use its existing rate; and a predecessor that continues to operate after the acquisition of a portion of its business will continue to use its existing rate.
Maximum weekly benefit rates. The maximum weekly benefit rate under the Unemployment Compensation Law is $536. The maximum weekly benefit rate for State Plan benefits under the Temporary Disability Benefits Law is $502. These maximum benefit amounts are effective for calendar year 2007 for unemployment compensation benefit years and for periods of disability commencing on or after January 7, 2007.
Taxable wage base. The taxable wage base of any individual with respect to any one employer for the purpose of contributions under the Unemployment Compensation Law will include the first $26,600 during calendar year 2007.
Government entities and employers electing to pay contributions. The contribution rate for all governmental entities and instrumentalities electing to pay contributions under the Unemployment Compensation Law remains at 0.4% for 2007.
New York. For 2007, the rate schedule in effect is the column labeled "0.5% but less than 1.0%". The normal portion of the 2007 rates will range from 0.5% to 8.5%. The range of rates with the normal, subsidiary and the Reemployment Service Fund for 2007 will be 1.1% to 9.5%. New employers pay a rate of 4.1%, including the subsidiary tax rate of 0.625% and the reemployment tax of 0.075%.
North Carolina. For 2007, the rates in Schedule 0 remain in effect in North Carolina. Also, because the fund balance on the computation date was less than $163,349,000, the 20% State Reserve Tax is also in effect this year.
North Dakota. For positive experience-rated North Dakota employers for 2007 contribution rates range from 0.34% to 1.07%. Rates for negative experience-rated employers for 2007 range from 5.18% to 8.09%. New positive-balance nonconstruction employers pay 1.60%. Negative balance nonconstruction employers pay 5.18%. All new construction employers pay 8.09%.
Ohio. Contribution rates for experience-rated employers for 2007 range from 0.4% to 6.6% for positive-balance employers and from 6.7% to 9.0% for negative-balance employers. The mutualized rate for 2007 is 0.1%. New employers in the construction industry pay a rate of 5.0% and all other new employers continue to pay a rate of 2.7% in 2007.
Oklahoma. The state experience factor for 2007 is 41% and the fund is in condition A. Therefore, rates for 2007 range from 0.2% to 5.8%. The new employer rate for 2007 is 1.8%. The taxable wage base in Oklahoma for 2007 will be $13,200. This is a decrease of $300 from the 2006 taxable wage base amount of $13,500.
Oregon. The UI rate schedule in effect for 2007 will be Tax Schedule III. Schedule III provides for contribution rates ranging from 0.9% to 5.4%, with a base rate of 3.0%.
Pennsylvania. For calendar year 2007, the following unemployment compensation solvency measures are in effect: (1) the additional employer contribution is 0.4%; (2) the surcharge tax is 7.2%; and (3) the employee tax is 0.09%. The state adjustment factor for 2007 remains 1.5. Rates for experience-rated, nondelinquent employers will range from 2.0080% to 10.2624% for 2007 and rates for delinquent employers will range from 5.2240% to 13.4784%. In addition, new nonconstruction employers pay 3.7520% and new construction employers pay 10.3984% this year.
Weekly benefit amounts. Effective January 1, 2007, the maximum weekly benefit amount in Pennsylvania increases to $520. The minimum amount remains $35.
Rhode Island. Rates for 2007 will be determined under Schedule I. All the rates in this schedule are reduced by 0.21% in order to offset the 0.21% Job Development Assessment. Rates for 2007 thus range from 1.69% to 9.79%. The new employer rate for 2007 is 2.41%.
South Dakota. Contribution rates range from 0.0% to 1.0% for positive-balance employers and from 1.5% to 8.5% for negative-balance employers. The investment fee rate for 2007 ranges from 0.0% to 0.60%. New employer rates for Year 1 are 1.75% for nonconstruction employers and 6.55% for construction employers and include an investment rate fee of 0.55%.
Texas. The regulations governing the Texas Unemployment Compensation Act have been amended as follows:
Magnetic/electronic media reporting. Employers that file benefit wage credit reports on 10 or more employees in any one calendar quarter and other entities, including agents reporting on behalf of multiple employers, that file benefit wage credit reports on a cumulative total of 10 or more employees in one calendar quarter are required to use magnetic or electronic media for filing such reports in a format prescribed by the Agency. Voluntary use of magnetic or electronic media is permitted if there are fewer than 10 employees.
Contributions and reimbursements. When good cause is shown, the Agency may extend the due date for the payment of contributions or reimbursements. The extension will not be effective unless it is authorized in writing by the Agency. If an extension is granted, the payments will be made to the Agency on or before the 30th day following the extended due date. An agent or other entity making a payment on behalf of multiple employers must furnish an allocation list on magnetic or electronic media using a format prescribed by the Agency, unless the Agency has approved another format and method in writing.
Tracking transfers and/or acquisitions. An electronic method of tracking the reporting of employees and wages will be employed by the Agency to assist in ascertaining instances of improper reporting by employers. To aid the Agency in this determination, upon request and as determined necessary, employers will provide information sufficient to enable the Agency to determine: (1) the status of the employing unit under investigation and whether the employer is liable under the Act; (2) the proper employer of the employees reported and whether the wages are reported by the proper entity; (3) the relationship between the predecessor or successor entity and whether a mandatory transfer of compensation experience is required under the Act; and (4) the correct calculation of the tax rate assigned to the employer.
Voluntary election by employers. Each employer electing coverage will make the election in writing on an Agency-specified form or electronic equivalent. Each employer electing to pay reimbursements for benefits, rather than contributions, will make this election in writing on an Agency-specified form or electronic equivalent and in compliance with the statutory requirements.
Utah. For calendar year 2007, the reserve factor is 1.05 and the social charge tax rate is 0.3%. Total rates for experience-rated employers for 2007 range from 0.3% to 9.3%, except that delinquent employers continue to pay an additional surcharge of 1.0%. Rates for new employers for 2007 are based on an industrial classification rate, and range from 1.5% to 9.3%. The taxable wage base in Utah for 2007 will be $25,400, up from $24,000 in 2006.
Virginia. For 2007, the fund balance factor is 60%, and there is a pool cost charge of 0.07% and a fund building charge of 0.0%. As a result, rates range from 0.17% to 6.27%. New employers pay 2.57% and out-of-state contractors of buildings and/or roads pay 6.27%. All rates include the pool cost charge.
Virgin Islands. The taxable wage base for 2007 will be $20,500, up from $20,000 in 2006. Contribution rates range from 0.0% to 6.0% in 2007. The fund solvency rate is 0.0% and there is no delinquency rate in effect this year. The maximum weekly benefit amount is $426 and the minimum amount is $33.
Washington. For 2007, contribution rates range from 0.38% to 6.02%. The Employment Administration Fund tax remains in effect, but there is no fund solvency charge for this year. The Graduated Social Cost Factor will be used in 2007. This factor will be the “Flat Social Cost Factor' multiplied by a variable percentage assigned by rate class. The minimum for the Flat Social Cost Factor is 0.45% and the maximum is 0.50%.
Wisconsin. For 2007, Schedule B is in effect. Basic rates under Schedule B range from 0.0% to 8.9%. The general new employer rate in 2007 for employers with payrolls of $500,000 and over is 3.40%, and the general new employer rate for employers with payrolls of under $500,000 is 3.25%. In addition, the rate for newly liable construction employers is 6.6%.
Wyoming. For 2007, experience-rated employers pay rates ranging from 0.47% to 8.97%. Note that any delinquent employer is assessed 2.0% plus the assignable basic rate, the total of which may not exceed 8.97% for 2007.