UI Contribution Rates

If you are a private, for-profit employer, your tax rate is based on the contribution rate schedule and your experience rating history. The Contribution Rate Schedule determines the range of contribution rates assigned to all employers each calendar year.  The annual schedule is determined by the ratio of the UI Trust Fund balance as of October 31st to total wages paid in covered employment for the state fiscal year.  A higher balance in the UI Trust Fund results in lower Unemployment Insurance rate schedules. 

Contribution Rate Schedules
  I II III IV V VI VII VIII IX X XI XII

MinimumRatio:

(.0280) (.0260) (.0245) (.0225) (.0200) (.0170) (.0135) (.0095) (.0075) (.005) (.0025) (...)
AverageTaxRate:  0.95 1.12 1.32 1.52 1.72 1.92 2.12 2.32 2.52 2.72 2.92 3.12
Rate Class Contribution Rates for Eligible Employers
 1   0.0% 0.0% 0.0% 0.02% 0.22% 0.42% 0.62% 0.82% 1.02% 1.22% 1.42% 1.62%
 2   0.00 0.00 0.02 0.22 0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82
 3   0.00 0.02 0.22 0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02
 4   0.02 0.22 0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22
 5   0.22 0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42
 6   0.42 0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62
 7   0.62 0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62 2.82
 8   0.82 1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62 2.82 3.02
 9   1.02 1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62 2.82 3.02 3.22
 10   1.22 1.42 1.62 1.82 2.02 2.22 2.42 2.62 2.82 3.02 3.22 3.42
Rate Class Contribution Rates for Deficit Employers
 1   2.72% 2.92% 3.12% 3.32% 3.52% 3.72% 3.92% 4.12% 4.32% 4.52% 4.72% 4.92%
 2   2.92 3.12 3.32 3.52 3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12
 3   3.12 3.32 3.52 3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32
 4   3.32 3.52 3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52
 5   3.52 3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72
 6   3.72 3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72 5.92
 7   3.92 4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72 5.92 6.12
 8   4.12 4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72 5.92 6.12 6.12
 9   4.32 4.52 4.72 4.92 5.12 5.32 5.52 5.72 5.92 6.12 6.12 6.12
 10   6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12 6.12

2026 Rate Explanation

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