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Connecticut has amended its Unemployment Compensation Law as follows: An individual will not be ineligible for benefits if he or she is separated from employment in order to accompany a spouse who is on active duty with the armed forces of the United States, and is required to relocate. This exception applies to separations that occur between July 1, 2007, and June 30, 2008.
Louisiana.For 2008, the contribution rate of eligible experience-rated employers may range from 0.10% to 6.20%. The rates payable by new employers in 2008 range from 1.07% to 2.81%. The 2008 rates have a 10% reduction in effect. For 2008, there is a noncharge social charge of 6.13%, which is paid by all employers, and an 18.75% incumbent worker training charge, paid only by eligible employers.
Maine.Contribution rates in Maine for 2008 are adjusted by 0.05% for the new Competitive Skills Scholarship Fund (CSSF) rate that is now in effect. As adjusted, the rates for 2008 range from 0.42% to 5.40%. New employers pay 1.53% for 2008.
Maryland.For calendar year 2008, rates are determined under Table A and range from 0.3% to 7.5%. New employers pay 2.3% for 2008, except that new construction employers headquartered in another state pay 3.6%.
The maximum weekly benefit amount in Maryland is now $380, with high quarter wages of $9,096.01 and minimum qualifying wages of $13,680.00.
Massachusetts.Schedule D is in effect in Massachusetts for calendar year 2008. 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 1.10% for 2008. New nonconstruction employers pay 2.53% and new construction employers pay 6.95% in 2008. The Workforce Training Fund contribution remains at 0.06% of taxable wages.
Minnesota.For 2008, 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 2008. 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 2.36% for 2008.
Mississippi.For 2008, the general experience rate is 0.7%, the new employer rate is 2.7%, and total rates range from 0.7% to 5.4%. The size-of-fund index is 0.5%.
Missouri.For 2008, the contribution rate of an experience-rated employer can range from 0.00% to 9.10%. For experience-rated employers that are participating in the workshare program, contribution rates can range from 0.00% to 13.00%. These rates reflect all surcharges imposed for 2008. The rate payable by new employers in 2008 is 3.51% except for those employers in special industries. New construction employers will pay 3.619% and new mining employers will pay 3.51% in 2008. Note, however, the nonprofit contribution rate remains at 1.30% for 2008.
Montana.For 2008, UI contribution rates in Montana will continue to follow Schedule I; however, note that Schedule I has been modified from previous years. The rates for positive-ratio employers now will range from 0.13% to 1.80% and the rates for negative-ratio employers will range from 3.30% to 6.50%. These rates include the 0.13% Administrative Fund Tax (AFT) in effect for 2008 for Classes 1 and 2. The AFT for Classes 3 through 10 is 0.18%.
New employers, who are rated by industry classification, pay the following rates, which includes the 0.13% AFT, for 2008: agriculture, forestry, hunting, and fishing employers, 2.28%; mining employers, 1.78%; construction employers, 2.78%; manufacturing employers, 1.48%; utilities, transportation, and warehousing employers, 1.38%; wholesale trade employers, 1.18%; retail trade employers, 1.18%; finance, insurance, and real estate employers, 1.18%; services employers, 1.38%; and unclassified employers, 2.78%.
Montana has amended its Unemployment Compensation Law as follows:
Liability. The title of this section has been amended to read "Liability for taxes, penalties and interest owed." This section now clarifies that liability for unemployment insurance taxes, penalties, and interest owed by an LLC (regardless of whether it is treated as a partnership) extends jointly and severally to each member.
Employment security account. A new subsection allows the department to appropriate money deposited in the account for expenses incurred in the administration of the unemployment insurance program.
Experience rating for governmental entities. Rates for new governmental entities now range from 0.06% to 1.5%.
Weekly benefit amount. The determination of the maximum and minimum weekly benefit amounts has been changed. They will now be computed as follows: If Schedule II or higher is in effect, the maximum weekly benefit amount is 66.5% of the average weekly wage. The minimum weekly benefit amount must be 19% of the average weekly wage. If the minimum weekly benefit amount is not a multiple of $1, it must be computed to the nearest lower full dollar amount. If Schedule I is in effect, the maximum weekly benefit amount is 67.5% of the average weekly wage. The minimum weekly benefit amount must be 20% of the average weekly wage and, if not a multiple of $1, must be computed to the nearest lower full dollar amount.
New Hampshire.Employers will once again be benefiting from a 1.0% fund balance reduction or discount from their unemployment insurance contribution rates for all four quarters in 2008. Rates for positive-rated employers range from a total of 0.1% to 2.7% (minus the fund balance reduction of 1.0% with a minimum rate of 0.1%). Rates for negative-rated employers range from 2.8% to 6.5%. New employers pay 1.7%.
New York.For 2008, the rate schedule in effect remains the column labeled "0.5% but less than 0%". The normal portion of the 2008 rates will range from 0.5% to 8.5%. The range of rates with the normal, subsidiary and the Reemployment Service Fund taxes for 2008 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%.
Oklahoma.The state experience factor for 2008 is 39% and no conditional factor is in effect. Therefore, rates for 2008 range from 0.1% to 5.5% of the first $13,600 paid to an individual employee. The new employer rate for 2008 is 1.5%.
South Carolina.Contribution rates for positive-balance employers range from 1.30% to 6.10%, including the contingency assessment of 0.06%. The new employer rate is 3.40%.
South Dakota. For 2008, contribution rates will range from 0.00% to 9.08% including the investment fee.
Texas.Contribution rates will range from 0.22% to 6.22% for 2008. The Replenishment Ratio is 1.30, the Replenishment Tax Rate is 0.12%, the Deficit Ratio is 0.0 and the Employer Training Assessment Rate is 0.10%. There is no bond obligation assessment for 2008.
Virgin Islands.For 2008, the taxable wage base in the Virgin Islands will increase to $21,800. This is $1,300 higher than the taxable wage base of $20,500 that was applicable in 2007. The fund solvency rate is -0.5% and contribution rates range from 0.0% to 6.0%. The new employer rate is 1.0%. For 2008, the maximum weekly benefit amount is $454 in the Virgin Islands.
Washington.The Washington Employment Security Department has adopted new regulations as follows:
Tax rates for PEOs and client employers. Each professional employer organization (PEO) and client employer with a coemployment relationship as ofJanuary 1, 2008, will be assigned an individual tax rate based on its own experience. Except as provided, the tax rate will be determined on the basis that the client employer transferred from the PEO. A client employer's proportionate experience (benefits charged and taxable payroll) for the entire first quarter beginningJanuary 1, 2008, will transfer to the client employer. On or afterJanuary 1, 2008, experience will transfer to a client employer regardless of whether the PEO was the base-year employer prior to that date. The client employer's tax rate will remain unchanged for the remainder of the rate year in which the transfer occurred.
Client employers that are qualified employers or are delinquent and that joined a PEO after the computation date of July 1, 2007, will be assigned their own tax rate for 2008 as if they had not joined the PEO. Any experience from July 1, 2007, toDecember 31, 2007, assigned to the PEO for those client employers will transfer to the client employer for purposes of setting future rates.
If an employer is registered with the Department and has its own tax rate, but is also a client employer for purposes of some of its employees, it will keep its own tax rate for 2008 and that rate will apply to all its employees. Any employees of a client employer that is in a coemployment relationship with a PEO will be considered a branch account under the registered employer.
Beginning on January 1 of the year after the transfer, the client employer's tax rate for each rate year will be based on a combination of: (i) The client employer's experience with payrolls and benefits; and (ii) The experience assigned to the PEO which is attributable to the client employer, based on the percentage of employees transferred as ofJanuary 1, 2008, regardless of the date the client employer joined the PEO.
The PEO's tax rate on any payroll retained by it will remain unchanged for the remainder of the year in which the transfer occurs. Also, beginning on January 1 of the year after the transfer, the PEO's tax rate for each rate year will be based on its experience with payrolls and benefits as of the regular computation date for that rate year excluding the experience that has been attributed to client employers.
Wisconsin.For 2008, Schedule B is in effect. Rates under Schedule B range from 0.05% to 9.80%. In addition, the rate for newly liable construction employers is 6.6%. The general new employer rate for 2008 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%.
Wyoming.For 2008, experience-rated employers pay rates ranging from 0.27% to 9.03%. Note that any delinquent employer is assessed 2.0% plus the assignable basic rate, the total of which may not exceed 9.03% for 2008. New employers pay the following rates by industry classification for 2008: Raw materials and energy production, 1.53%; goods production, 2.49%; distribution and transportation of goods, 1.53%; information, 1.53%; finance, insurance, real estate, and rental and leasing, 1.53%; professional and business services, 1.53%; education, health and social assistance, 1.53%; leisure, accommodation, and food services, 1.55%; other services (except public administration), 1.53%; public administration, 1.53%; and unclassified employers, 1.77%.