U.S.

Department of Labor Office of Workforce Security Division of Fiscal and Actuarial Services

2005
• Evaluating State UI Tax Systems using The Significant Tax Measures Report State Summary Tables o State Benefit Charging o State Contribution Levels o Experience Rating US Data Sheet Individual State Data Sheets New Employer Tax Rates Definitions

• • • •

The Significant Tax Measures of State UI Tax Systems report is a yearly report compiled from state reported data contained in the Unemployment Insurance Database (UIDB). This database is maintained by the Division of Fiscal and Actuarial Services, Office of Workforce Security (OWS), Employment and Training Administration, U.S. Department of Labor. This report is intended to provide users with the information necessary to evaluate and compare state UI tax systems. Tables are provided for each state and several items are repeated on summary tables, which show all states together. The glossary at the back of the report gives the definition of each item in the report. For most items data are taken from the ETA-204 report submitted by each state for the report year. Contribution and wage data are estimated for the calendar year of the report based on an extrapolation of the computation year data. If a state failed to report for a particular time period the item will be left blank. Your comments and suggestions are welcomed. For further information, please contact Robert Pavosevich at the Division of Fiscal and Actuarial Services, S-4231, 200 Constitution Avenue., NW, Washington D.C. 20210, phone (202) 693-2935 or Pavosevich.robert@dol.gov. You may also contact the receptionist at (202) 693-3039.

View this report online at:
http://ows.doleta.gov/unemploy/finance.asp

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Evaluating State Unemployment Insurance (UI) Tax Systems Using the Significant Tax Measures Report
Introduction The publication of the yearly report of Significant Measures of a State UI Tax System provides a new opportunity for interested users to evaluate and compare the primary functions of a state’s UI tax structure. The wide range of methodologies and application of UI taxes across states creates a growing need to measure the differences and workings of these systems. This report fills that need by offering a series of useful and comparable metrics. The following description is provided to assist users of this new report in interpreting and using the report information to effectively evaluate a state’s UI tax structure. The twenty-four variables in this report are divided into five sections. The first eight variables provide the State Tax Structure Description, the next three items cover the state’s Contribution Levels, followed by four variables on Benefit Charging measures, six items on Experience Rating, and concluding with four items on the Distribution of Wages, Benefits, and Contributions. State Tax Structure Description Items in this section provide an overview of the applicable laws for each state’s UI tax structure, together with the average tax rate in the state and the current solvency level. Each state has the legal authority to set the type of experience rating method to apply in the formulation of employers’ tax rates. The majority of states, thirty-three, use the Reserve Ratio experience rating methodology, the only method which gives credit to employers for the amount of contributions they have made. Seventeen states use the Benefit Ratio method, two states use the Benefit Wage Ratio method, and one state employs the Payroll Decline method. In addition to the type of experience rating method, eleven states assign UI tax rates by using a relative ranking of all employers, called the Array Method. Essentially these states assign tax rates based on how employers compare against each other in terms of their experience with unemployment, however measured. The remaining 42 states all use fixed intervals of their experience rating measure (e.g. reserve ratio) to place employers in tax rate groups. The Array Method pre-determines the proportion of taxable wages that will be assigned any specific tax rate which allows states to predetermine the level of contributions they will receive.
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Of the states that charge a claimant’s benefits back to an employer (three states do not charge benefits at all) all use one of three types of charging methods for claimants with multiple recent employers. Thirteen states charge the most recent or principal employer on the theory that this employer has primary responsibility for the unemployment. Based on the belief that unemployment results from general conditions of the labor market more than from a given employer’s behavior, the largest number of states, thirty-four, charge employers in proportion to the base period wages earned. Five states charge base period employers in inverse chronological order, generally up to a specified percentage of base period wages. Contribution Levels Every state varies the level of its tax rates based on its UI trust fund balance and the application of experience rated reductions and increases. The average tax rate is one measure of the overall level of contributions. The contribution per covered employee translates the average tax rate into a dollar figure to give a nominal view of this rate. This amount signifies, on average, how much each taxable employer is paying yearly in taxes for each job. States with higher average contribution levels are collecting higher amounts, but they also may be paying higher levels of benefits or may have lower solvency levels, which can also be compared in this report. Just comparing the minimum and maximum statutory tax rates in effect across states is not a clear indication of the applicable ranges in effect because each state may have a different taxable wage base. The estimated contributions per employee at the tax base identifies the amount an employer assigned the minimum rate would pay for an employee earning at least the taxable wage base. A few states may have a zero value if the rates in effect for that year have a zero tax rate for the lowest rate applicable. Likewise, contributions at the maximum rate provides the amount an employer would pay for each employee earning at least the taxable wage base if they are assigned the maximum tax rate. The lowest amount a maximum-rated employer would pay per year is $378 (5.4% times $7,000 wage base) a year. The average contributions per employee at the tax base provides the average dollar amount each employer is paying for an employee at the tax base. States are continually paying UI benefits and receiving UI contributions with the difference between these monies being deposited or withdrawn from the UI trust fund. One way to compare the incoming and outgoing flows is to reduce the yearly totals to per dollar values by computing the ratio of benefits to contributions. This shows what happens to each dollar of contributions. For the amount going to pay benefits in the previous computation year, a value greater than one dollar means
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that benefits were greater than contributions and the difference is being taken from the UI trust fund. If the value is less than one, contributions are greater than benefits and the remaining amount is being put into the UI trust fund. During periods of high unemployment and high solvency, states may reasonably have values above one, and during periods of low unemployment and low solvency, states will reasonably be expected to have values below one. Values opposite of these expectations may be a matter of concern and merit further examination. Benefit Charging All but three states charge the benefits paid back to a so called “responsible” employer. The amount states charge to active employers’ experience rating accounts varies tremendously among states (between 50 and 90 percent of total benefits paid). It is important to note that the amount of benefits attributed to individual employer accounts is not the amount employers will pay in UI taxes, but only the amount used in the formulation of their final tax rates. It is also necessary to look at how closely the assigned tax rates reflect employer experience. Thus, a state with a relatively higher level of benefit charging than another state does not necessarily have a greater degree of experience rating. The benefit charging levels are important for comparing yearly fluctuations in each category and comparing against estimated overall contribution levels. A growing proportion of non-charged benefits may indicate either a significant law change or a greater use of existing non-charging provisions. A growing proportion of inactive charges, those assigned to employers that are no longer in business, may indicate more turbulent economic conditions or a changing pattern of employment composition. Experience Rating The Federal Unemployment Tax Act allows each state to award a reduction in an employer’s tax rate based on a measure of experience with unemployment. This statute guarantees that a range of tax rates are assigned; however measuring the dispersion of rates based on the varying state formulations is rather difficult. One aspect of Experience Rating is captured by making a comparison between the amounts each employer is charged in benefits against the amount he ultimately pays in contributions. Similar to any insurance structure, for some employers the contributions they pay will be in excess of the benefits charged to those employers, while other employers who have limited liability will be charged with benefits in excess of the contributions they will be paying. The difference between
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the charged benefits and contributions are shown for these two groups of employers, along with the differences as a percent of total benefits, the proportion of employers that are in each of the two categories, and the average amount of excess benefits or contributions per employer. However, to capture the entire application and impact of experience rating it is necessary to compare the current state distribution of tax rates against a system with no experience rating1. This is done by first estimating the tax rate that would be charged to all employers if there were no experience rating. We assume this rate is equal to the amount needed to cover benefit payments plus a solvency amount. By taking the difference between what employers paid under the current tax rate and the tax rate that would be in place if there were no experience rating the amount of contributions paid below the flat rate and the amount above the flat rate can be calculated, as well as the proportion of employers paying above and below the flat rate and their average difference in payments per employer. The overall impact of experience rating is the difference between the amount of contributions above the flat rate and the amount below; (also equivalent to the percentage difference between the state’s current average tax rate and the proposed flat rate that would be charged to all employers). The greater the impact of experience rating the greater is the difference between the current state tax structure and a flat rated system. This can range from either a large negative number (< -30%), corresponding to a large number of employers paying very low tax rates, to a large positive number (>20%), corresponding to a large number of employers paying high tax rates. A lower level of experience rating impact means the state is closer to charging all employers the same tax rate. This measure can be combined with the level of solvency (Average High Cost Multiple) to suggest if the state is awarding too large of reductions in tax rates to adequately fund their system or if they may be providing too few reductions in tax rates with a high level of solvency. Distribution of Wages, Benefits, and Contributions Using only the average tax rate to measure the tax burden can disguise a good deal of the actual distribution of tax rate assignment. Since for any single variable the data

1

A flat rated system, where each participant is assigned the same tax rate, is used by practically all other countries in financing of their UI systems. There are several countries that do vary the tax rate based on their level of wages, but the U.S. is the only country that varies the rate based on experience with unemployment.
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can be grouped in any number of various patterns above and below an average rate, displaying the actual distribution provides a much finer comparison. The scale used for each variable distribution in this report is the so called effective tax rate or tax rate on total wages. It is derived by dividing total contributions for the year by the total wages. Effective tax rates are comparable across states because they are not affected by differences in the taxable wage base. A high proportion of total wages located under the lowest rates (0 - .5%) indicates employers with a high proportion of wages have very low tax rates. A high proportion of wages at the highest interval of > 2.0% indicates a large proportion of wages for employers assigned higher tax rates. There will be small differences between the distribution of total wages and the distribution of taxable wages depending on the level of the tax base. For states with a high taxable wage base the difference between the distributions of taxable and total wages should be relatively small, while the distribution of taxable wages for a low taxable wage base state should reveal the differences between high wage and low wage employers. The proportion of accounts at each rate interval indicates the number of employers taxed at each interval. A larger share of wages than accounts in any one interval means a greater share of larger and/or higher-wage employers located at that interval, while a smaller share of wages than accounts in any one interval means a greater share of smaller and/or lower-wage employers located there. Comparing the distribution of benefits charged to the distribution of contributions provides a further insight into the allocation of costs to those employers deemed “responsible.” All states will have a higher proportion of benefits charged in the highest tax categories compared to the proportion of contributions received at this interval, indicating the limited liability of the worst rated employers. Often those states with the largest difference between these distributions at the highest intervals also have a comparably large and opposite difference between the contributions received and benefits charged at the lowest levels in order to adequately fund their programs.

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Categories: 2005 Significant Tax Measures Report
Main Selection Sheet Definitions State Selection Page

Click on desired Chart Category to jump to that section:
State Benefit Charging State Contribution Levels Experience Rating

Note: Blank cells appearing in any section of this report indicates that information is unavailable.
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Individual State Pages: 2005 Significant Tax Measures Report
Main Selection Sheet Definitions

Click on Desired State:
Alaska Alabama District of Columbia Idaho Arkansas Arizona California Colorado

Connecticut Iowa

Delaware Illinois Maryland

Florida Indiana Maine North Carolina

Georgia Kansas Michigan North Dakota

Hawaii Kentucky Minnesota

Louisiana Massachusetts

Missouri

Mississippi

Montana

Nebraska

New Hampshire

New Jersey

New Mexico Nevada Puerto Pennsylvania Rico

New York Rhode Island

Ohio South Carolina Virgin Islands United States

Oklahoma South Dakota

Oregon

Tennessee

Texas

Utah West Virginia

Virginia

Vermont

Washington

Wisconsin

Wyoming

Note: Blank cells appearing in any section of this report indicates that information is unavailable.
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Avg. Tax Rate (Total / Taxable Wages) %:

United States 0.85% / 2.75%

2005
Average High Cost Multiple:

0.44

Contribution Levels Estimated Contributions Per Covered Employee: $301
Minimum Rate Average Rate Maximum Rate

Estimated Contributions Per Employee at the Tax Base (US Avg): For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$75 $1.12

$287
Into the Trust Fund

$943 -$0.12
Amount Per Employee

Benefit Charging
% of Total Benefits

Benefits Charged to Active Taxable Employers: Benefits Non-Charged: Benefits Charged to Inactive Employers: Total Reimbursable Benefits Paid
Total:

78% 10% 7% 6% 100%

$279 $35 $26 $20 $339

Experience Rating
% of Total Benefits Proportion of Employers
Amt. Per Employer

The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

26%

74%

$469

19%

24%

$200

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

24%

51% 15% 8% 2%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

5%
Proportion of Employers:

8%

45%

37% 9% 6% 3%

Minimum Maximum Tax Rate Tax Rate

11%

6%

Proportion of Total Benefits Charged:

29% 4%
Proportion of Total Estimated Contributions:

24%

27%

16%

Minimum Maximum Tax Rate Tax Rate

15%

29%

45% 10%
< = .5% .5% - 1.0%

23%

16%
1.5% - 2.0%

Minimum Maximum Tax Rate Tax Rate

7%
> 2.0%

1%

17%

1.0% - 1.5%

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ALASKA
1) Type of Experience Rating Method: Payroll Decline 3) Type of Charging Method: None 5) Avg. Tax Rate (Total / Taxable Wages) %: 1.55 / 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2.43 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Array 27,900

1.30

/

0.0 0.81

9) Estimated Contributions Per Covered Employee:

Contribution Levels $588
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$363 $1.09

$678

$1,507
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.09

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

NA 144 NA 13 156

NA 92% NA 8% 100%

NA $654 NA $654

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

NA NA

NA NA

NA NA

NA NA
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.43%

2.75%

18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

NA NA NA

Employers Above: Amount Above: Avg. Amount Above:

NA NA NA

-12%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

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ALABAMA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.60 / 2.13 0.65 / 6.80

Fixed 8,000 2.7 0.40

Contribution Levels 9) Estimated Contributions Per Covered Employee: $195
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$52 $0.96

$170
Into the Trust Fund

$544 $0.04

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

218 44 17 13 $292
Amount in Excess ($mil.)

75% 15% 6% 5% 100%
% of Total Benefits

$147 $30 $11 $188
Proportion of Employers

Experience Rating
Amt. Per Employer

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

98

35%

93%

$1,402

34

12%

7%

$6,993
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.13%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

2.31%
Employers Above: Amount Above: Avg. Amount Above:

71% 32% $29

29% 24% $1,645

-8%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

64%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

23% 0.211293908
0.048386491 0.05471178

5% 0.038115034

4%

3%

34%
Minimum Tax Rate

3%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 75% 0.034150021 0.112047441 3% 0.053995006

11% 0.052460466

5%

5%

68%
Minimum Tax Rate

5%
Maximum Tax Rate

22) Proportion of Total Benefits Charged:

22% 0.220931354
0.028501825

0.288009133

0.258164627

29%

3%

0.20439306

26%

20%

3%
Minimum Tax Rate

25%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

35% 6%
< = .5% .5% - 1.0%

34% 13%
1.0% - 1.5% 1.5% - 2.0%

13%
> 2.0%

15%

11%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

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ARKANSAS
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.94 0.90

/ /

2.55 6.80

Fixed 10,000 3.7 0.19

9) Estimated Contributions Per Covered Employee:

Contribution Levels $266
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$90 $1.06 Benefit Charging
Amount ($mil.)

$255

$680
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.06

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

176 77 5 15 $272

65% 28% 2% 5% 100%

$193 $84 $6 $283

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

73 22

28% 9%

91% 9%

$2,082 $6,234
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.55%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

3.05%
Employers Above: Amount Above: Avg. Amount Above:

58% 36% $3,275

42% 19% $2,482

-16%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5% .5% - 1.0% 1.0% - 1.5% 1.5% - 2.0% > 2.0%
21) Proportion of Total Wages:
Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

65% 21% 5%
22) Proportion of Employers:

5%

4%

Tax Rate

21%
Minimum Tax Rate

4%
Maximum Tax Rate

75% 3%
23) Proportion of Total Benefits Charged:

11%

5%

5%

52%
Minimum Tax Rate

5%
Maximum Tax Rate

22%

29% 3%

26%

20%

5%
Minimum Tax Rate

27%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

35% 6%
< = .5%
NA indicates that data is not available.

34% 13%
1.0% - 1.5% 1.5% - 2.0%

13%
> 2.0%

9%

13%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

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ARIZONA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
1.40 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.35 0.02

/ /

Fixed 7,000 2.0 1.00

9) Estimated Contributions Per Covered Employee:

Contribution Levels $126
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$1 $1.10 Benefit Charging
Amount ($mil.)

$98

$378
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.10

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

228 35 13 20 $297

77% 12% 4% 7% 100%

$119 $18 $7 $145

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

70 67

25% 24%

72% 28%

$755 $1,843
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.40%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.52%
Employers Above: Amount Above: Avg. Amount Above:

64% 25% $718

36% 17% $865

-8%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

83% 15%
21) Proportion of Employers:

2%

0%

0%

Tax Rate

5%
Minimum Tax Rate

2%
Maximum Tax Rate

75% 3%
23) Proportion of Total Benefits Charged:

11%

5%

5%

5%
Minimum Tax Rate

2%
Maximum Tax Rate

22%

29% 3%

26%

20%

2%
Minimum Tax Rate

26%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

35% 6%
< = .5%
NA indicates that data is not available.

34% 13%
1.0% - 1.5% 1.5% - 2.0%

13%
> 2.0%

0%

8%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

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CALIFORNIA
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.97 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
4.68 6.20
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

1.50

/ /

Fixed 7,000 3.4 0.09

9) Estimated Contributions Per Covered Employee:

Contribution Levels $402
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$105 $1.06 Benefit Charging
Amount ($mil.)

$328

$434
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.06

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

4,394 329 518 286 $5,527

80% 6% 9% 5% 100%

$366 $27 $43 $436

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

1,853 1,476

35% 28%

84% 16%

$2,616 $10,822
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

4.68%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

5.07%
Employers Above: Amount Above: Avg. Amount Above:

69% 15% $1,110

31% 8% $1,254

-8%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5% .5% - 1.0% 1.0% - 1.5% 1.5% - 2.0% > 2.0%
21) Proportion of Total Wages:
Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

40% 5%
22) Proportion of Employers:

55% 0% 0%
Tax Rate

3%
Minimum Tax Rate

33%
Maximum Tax Rate

41% 12%
23) Proportion of Total Benefits Charged:

46% 0% 85% 0% 0% 0%

2%
Minimum Tax Rate

31%
Maximum Tax Rate

1%

15%

2%
Minimum Tax Rate

31%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

34% 2%
< = .5%
NA indicates that data is not available.

65% 0% 0%
> 2.0%

1%

40%

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

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COLORADO
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2.46 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Inverse Order

0.72 0.30

/ /

Fixed 10,000 1.7 0.12

9) Estimated Contributions Per Covered Employee:

Contribution Levels $275
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$30 $0.88 Benefit Charging
Amount ($mil.)

$246

$540
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0.12

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

379 21 36 25 $461

82% 5% 8% 5% 100%

$216 $12 $20 $249

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

153 85

35% 19%

81% 19%

$1,610 $3,851
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

2.10%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.46%
Employers Above: Amount Above: Avg. Amount Above:

59% 18% $871

41% 35% $2,412

17%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

53% 25% 18% 4% 0%
Tax Rate

3%
Minimum Tax Rate

6%
Maximum Tax Rate

22) Proportion of Employers:

43%

43%

9%

5%

0%

3%
Minimum Tax Rate

5%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

32% 6%
24) Proportion of Total Estimated Contributions:

36%

25% 0%

1%
Minimum Tax Rate

34%
Maximum Tax Rate

51% 12%
< = .5%
NA indicates that data is not available.

28%

10%
1.5% - 2.0%

0%
> 2.0%

1%

14%

.5% - 1.0%

1.0% - 1.5%

** Please see the Summary of New Employer Tax Rates at the end of this report.

14

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CONNECTICUT
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.90 / 3.04 1.90 / 6.80

Fixed 15,000 2.7 0.51

Contribution Levels 9) Estimated Contributions Per Covered Employee: $453
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$285

$457 -$0.09

$1,020

Into the Trust Fund

$1.09
Benefit Charging
Amount ($mil.) % of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

530 35 59 47 $671
Amount in Excess ($mil.)

79% 5% 9% 7% 100%
% of Total Benefits

$421 $28 $47 $496
Proportion of Employers

Experience Rating
Amt. Per Employer

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

152

24%

87%

$2,132

120

19%

13%

$10,961
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

3.04%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

3.12%
Employers Above: Amount Above: Avg. Amount Above:

78% 23% $1,892

22% 21% $5,990

-2%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

74% 74%
0.211293908 0.048386491 0.05471178 0.038115034

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

0% 0%
0.747347066

11% 11%

3% 3%

12% 12%

20%
Minimum Tax Rate

10%
Maximum Tax Rate

22) Proportion of Employers:

78% 78%
0.034150021 0.112047441 0.053995006

0% 0%

6% 6% 0.052460466

2% 2%

14% 14%

62%
Minimum Tax Rate

13%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354

30% 30% 0.288009133
0.028501825

0.258164627

52% 52%
0.20439306 14% 14%

0% 0%

5% 5%

1%
Minimum Tax Rate

47%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

51% 51%

0% 0%
< = .5% .5% - 1.0%
NA indicates that data is not available.

16% 16%
1.0% - 1.5%

5% 5%
1.5% - 2.0%

28% 28%
> 2.0%

11%

23%

** Please see the Summary of New Employer Tax Rates at the end of this report.

15

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DISTRICT OF COLUMBIA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.42 1.60

/ /

2.38 7.00

Fixed 9,000 2.7 1.08

9) Estimated Contributions Per Covered Employee:

Contribution Levels $268
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$144 $0.73 Benefit Charging
Amount ($mil.)

$214

$630
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0.27

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

69 NA 7 7 $83
% of Total Benefits

87% NA 9% 9% NA

$189 NA $20 $209
Proportion of Employers Amt. Per Employer

Experience Rating
Amount in Excess ($mil.)

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

NA NA

NA NA

NA NA

NA NA
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

2.26%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.38%
Employers Above: Amount Above: Avg. Amount Above:

NA NA NA

NA NA

6%

NA

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

16

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DELAWARE
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Wage None

0.56 / 2.50 0.10 / 8.00

Fixed 8,500 2.5 1.25

Contribution Levels 9) Estimated Contributions Per Covered Employee: $239
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$9 $1.24

$213
Into the Trust Fund

$680 -$0.24

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

71 23 6 7 $106
Amount in Excess ($mil.)

66% 22% 6% 6% 100%
% of Total Benefits

$214 $71 $18 $303
Proportion of Employers

Experience Rating
Amt. Per Employer

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

NA

NA

NA

NA

NA

NA

NA

NA
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.50%

2.79%

18) 19) 20)

Employers Below Amount Below: Avg. Amt Below

NA NA NA

Employers Above: Amount Above: Avg. Amount Above:

NA NA NA

-10%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

17

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Choose New State

FLORIDA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.58 / 0.42 /

2.21 5.40

Fixed 7,000 2.7 0.82

Contribution Levels 9) Estimated Contributions Per Covered Employee: $192
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$29 $0.88

$155
Into the Trust Fund

$378 $0.12

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

797 177 100 51 $1,126
Amount in Excess ($mil.)

71% 16% 9% 5% 100%
% of Total Benefits

$129 $29 $16 $174
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

381 126

35% 12%

93% 7%

$1,265 $5,719
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.81%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

2.21%
Employers Above: Amount Above: Avg. Amount Above:

58% 25% $999

42% 48% $2,593

22%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

51%
0.048386491

0.211293908

39%
0.05471178 0.038115034 10%

0%

0%

21%
Minimum Tax Rate

14%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 79% 0.034150021

14% 0.112047441

0.053995006

6% 0.052460466

0%

0%

72%
Minimum Tax Rate

11%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

59%
0.220931354 14% 0.288009133 0.028501825 0.258164627

27% 0.20439306

0%

0%

1%
Minimum Tax Rate

48%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

27%

52%

21% 0% 0%
> 2.0% 1.0% - 1.5% 1.5% - 2.0%

5%

27%

< = .5%

.5% - 1.0%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

18

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GEORGIA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2.21 6.48
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Most Recent

0.60 0.03

/ /

Fixed 8,500 2.6 0.79

9) Estimated Contributions Per Covered Employee:

Contribution Levels $213
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$3 $0.97 Benefit Charging
Amount ($mil.)

$188

$551
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0.03

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

557 45 52 28 $682

82% 7% 8% 4% 100%

$180 $15 $17 $211

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

166 79

25% 12%

49% 51%

$2,650 $1,193
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.60%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.21%
Employers Above: Amount Above: Avg. Amount Above:

48% 19% $980

52% 56% $2,772

38%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

46%

38% 14% 1% 0%

Tax Rate

6%
Minimum Tax Rate

5%
Maximum Tax Rate

22) Proportion of Employers:

74% 15%
23) Proportion of Total Benefits Charged:

10%

2%

0%

36%
Minimum Tax Rate

5%
Maximum Tax Rate

15%

35%

44% 7% 0%

1%
Minimum Tax Rate

29%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

21%
< = .5%
NA indicates that data is not available.

44%

30% 4% 0%
> 2.0%

0%

14%

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

19

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HAWAII
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %:

2005
1.23 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

7) Statutory Tax Rate (Minimum / Maximum)%:

0.83 0.00

/ /

Fixed 32,300 2.4 1.59

9) Estimated Contributions Per Covered Employee:

Contribution Levels $285
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$0 $0.83 Benefit Charging
Amount ($mil.)

$396

$1,744
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0.17

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

78 16 9 7 $111

71% 15% 8% 6% 100%

$179 $37 $21 $238

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

51 16

49% 16%

73% 27%

$2,967 $2,572
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.23%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.44%
Employers Above: Amount Above: Avg. Amount Above:

58% 35% $2,976

42% 20% $2,428

-15%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

38%

36% 15% 5% 5%

Tax Rate

6%
Minimum Tax Rate

1%
Maximum Tax Rate

22) Proportion of Employers:

38%

35%

15%

5%

6%

14%
Minimum Tax Rate

1%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

43% 8% 15% 16% 18%

1%
Minimum Tax Rate

6%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

36% 12%
< = .5%
NA indicates that data is not available.

23%
1.0% - 1.5%

13%
1.5% - 2.0%

17%
> 2.0%

0%

3%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

20

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Choose New State

IOWA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Inverse Order

0.69 / 1.29 0.00 / 8.00

Array 20,400 1.0 0.94

Contribution Levels 9) Estimated Contributions Per Covered Employee: $216
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$0 $1.34

$264
Into the Trust Fund

$1,632 -$0.34

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

251 53 22 17 $343
Amount in Excess ($mil.)

73% 16% 6% 5% 100%
% of Total Benefits

$226 $48 $20 $294
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

30 42

9% 13%

26% 74%

$2,110 $1,067
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.29%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

1.56%
Employers Above: Amount Above: Avg. Amount Above:

63% 48% $3,340

37% 31% $3,729

-17%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787 63% 0.211293908 18% 0.048386491 0.05471178

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

7% 0.038115034

5%

8%

19%
Minimum Tax Rate

4%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 73% 0.034150021 0.112047441 8% 0.053995006

4% 0.052460466

3%

12%

59%
Minimum Tax Rate

8%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

51%
0.220931354 16% 0.028501825 0.288009133

15%

0.258164627

0.20439306

9%

9%

0%
Minimum Tax Rate

38%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

16%
< = .5% .5% - 1.0%

20%

39% 12%
1.0% - 1.5%

13%
1.5% - 2.0% > 2.0%

0%

23%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

21

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IDAHO
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Most Recent 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.94 7) Statutory Tax Rate (Minimum / Maximum)%: 0.43

2005
/ / 1.36 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Array 28,000 1.5 0.33

9) Estimated Contributions Per Covered Employee:

Contribution Levels $264
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$120 $1.28 Benefit Charging
Amount ($mil.)

$381

$1,512
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.28

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

129 29 4 8 $170
% of Total Benefits

76% 17% 2% 5% 100%

$275 $63 $9 $347
Proportion of Employers Amt. Per Employer

Experience Rating
Amount in Excess ($mil.)

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

31 38

19% 23%

67% 33%

$1,197 $2,931
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.36%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.05%
Employers Above: Amount Above: Avg. Amount Above:

83% 42% $1,736

17% 8% $1,606

-34%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Tax Rate Maximum Tax Rate

49% 22%
22) Proportion of Employers:

14%

6%

9%

11%
21%
Minimum Tax Rate

0%
Maximum Tax Rate

19%

42% 14% 4%

13%
Minimum Tax Rate

2%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

48% 5% 20% 13% 15%

3%
Minimum Tax Rate

5%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

39% 8%
< = .5%
NA indicates that data is not available.

17%
.5% - 1.0% 1.0% - 1.5%

11%
1.5% - 2.0%

26%
> 2.0%

3%

2%

** Please see the Summary of New Employer Tax Rates at the end of this report.

22

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ILLINOIS
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Most Recent

1.03 1.20

/ /

4.11 9.80

Fixed 10,500 4.7 0.03

Contribution Levels 9) Estimated Contributions Per Covered Employee: $436
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$126 $0.95

$432
Into the Trust Fund

$1,029 $0.05

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

1,759 104 31 90 $1,984
Amount in Excess ($mil.)

89% 5% 2% 5% 100%
% of Total Benefits

$386 $23 $7 $416
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

518 236

27% 12%

23% 77%

$11,656 $1,619
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

4.11%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

5.10%
Employers Above: Amount Above: Avg. Amount Above:

83% 35% $3,732

17% 16% $7,969

-19%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

24%
0.048386491

35%
0.211293908 0.05471178

17%
0.038115034

15%

9%

14%
Minimum Tax Rate

19%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066

75%
0.034150021

11% 0.112047441

0.053995006

5% 0.052460466

5%

5%

71%
Minimum Tax Rate

8%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354 0.288009133 21% 0.028501825 0.258164627 0.20439306 15%

9%

21%

34%

5%
Minimum Tax Rate

51%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

7%
< = .5% .5% - 1.0%

26%

21%
1.0% - 1.5%

27%

18%
> 2.0%

4%

37%

1.5% - 2.0%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

23

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Choose New State

INDIANA
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.77 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
3.16 5.60
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

1.10

/ /

Fixed 7,000 2.7 0.59

9) Estimated Contributions Per Covered Employee:

Contribution Levels $251
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$77 $1.24 Benefit Charging
Amount ($mil.)

$221

$392
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.24

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

520 111 87 35 $752

69% 15% 12% 5% 100%

$227 $48 $38 $313

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

201 156

28% 22%

82% 18%

$2,794 $9,883
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

2.40%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

3.16%
Employers Above: Amount Above: Avg. Amount Above:

43% 7% $617

57% 39% $2,528

32%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

54% 25% 20% 0%
22) Proportion of Employers:

0%

Tax Rate

6%
Minimum Tax Rate

6%
Maximum Tax Rate

57%

26%

17%

0%

0%

28%
Minimum Tax Rate

8%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

35% 3%
24) Proportion of Total Estimated Contributions:

60% 1% 0%

1%
Minimum Tax Rate

38%
Maximum Tax Rate

55% 13%
< = .5%
NA indicates that data is not available.

31% 0% 0%
> 2.0%

2%

11%

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

24

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Choose New State

KANSAS
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2.52 7.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.86 0.08

/ /

Array 8,000 0.0 0.60

9) Estimated Contributions Per Covered Employee:

Contribution Levels $271
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$6 $0.99 Benefit Charging
Amount ($mil.)

$201

$592
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0.01

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

250 46 23 8 $327
% of Total Benefits

76% 14% 7% 2% 100%

$213 $39 $20 $272
Proportion of Employers Amt. Per Employer

Experience Rating
Amount in Excess ($mil.)

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

120 66

38% 21%

76% 24%

$2,876 $5,157
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.81%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.52%
Employers Above: Amount Above: Avg. Amount Above:

32% 38% $4,127

68% 77% $3,931

39%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Tax Rate Maximum Tax Rate

49% 21%
22) Proportion of Employers:

23%

7%

0%

1%
Minimum Tax Rate

3%
Maximum Tax Rate

35%

21%

38% 6% 0%

2%
Minimum Tax Rate

3%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

57% 5% 10%

27% 2%

0%
Minimum Tax Rate

17%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

65% 5%
< = .5%
NA indicates that data is not available.

17%
.5% - 1.0% 1.0% - 1.5%

12%
1.5% - 2.0%

1%
> 2.0%

0%

6%

** Please see the Summary of New Employer Tax Rates at the end of this report.

25

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Choose New State

KENTUCKY
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %:

2005
2.84 9.50
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Most Recent

7) Statutory Tax Rate (Minimum / Maximum)%:

0.79 0.50

/ /

Fixed 8,000 2.7 0.28

9) Estimated Contributions Per Covered Employee:

Contribution Levels $258
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$40 $1.11 Benefit Charging
Amount ($mil.)

$227

$760
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.11

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

354 14 25 20 $412

86% 3% 6% 5% 100%

$261 $10 $18 $290

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

71 83

18% 21%

76% 24%

$1,509 $5,557
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.84%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

3.67%
Employers Above: Amount Above: Avg. Amount Above:

65% 38% $3,288

35% 16% $2,523

-23%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

36%

48% 4% 1% 11%
Tax Rate

4%
Minimum Tax Rate

4%
Maximum Tax Rate

22) Proportion of Employers:

50%

36% 1% 0% 12%

13%
Minimum Tax Rate

6%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

30% 7%
24) Proportion of Total Estimated Contributions:

55% 6% 2%

1%
Minimum Tax Rate

32%
Maximum Tax Rate

45% 14%
< = .5%
NA indicates that data is not available.

34% 6% 2%
1.5% - 2.0% > 2.0%

1%

14%

.5% - 1.0%

1.0% - 1.5%

** Please see the Summary of New Employer Tax Rates at the end of this report.

26

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Choose New State

LOUISIANA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
1.42 6.20
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.37 0.10

/ /

Fixed 7,000 0.0 1.18

9) Estimated Contributions Per Covered Employee:

Contribution Levels $113
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$7 $1.54 Benefit Charging
Amount ($mil.)

$99

$434
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.54

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

207 39 6 16 $269

77% 15% 2% 6% 100%

$144 $27 $5 $176

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

16 75

6% 30%

30% 70%

$722 $1,404
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.42%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.70%
Employers Above: Amount Above: Avg. Amount Above:

57% 34% $1,285

43% 17% $888

-17%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

64%

35% 0% 0% 0%

Tax Rate

23%
Minimum Tax Rate

5%
Maximum Tax Rate

22) Proportion of Employers:

69%

31% 0% 0% 0%

39%
Minimum Tax Rate

5%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

25%

73% 1% 0% 0%

4%
Minimum Tax Rate

27%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

31%

68% 1% 0%
1.5% - 2.0%

0%
> 2.0%

1%

13%

< = .5%
NA indicates that data is not available.

.5% - 1.0%

1.0% - 1.5%

** Please see the Summary of New Employer Tax Rates at the end of this report.

27

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Choose New State

MASSACHUSETTS
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Inverse Order 5) Avg. Tax Rate (Total / Taxable Wages) %: 1.39 7) Statutory Tax Rate (Minimum / Maximum)%: 1.12

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

/ /

4.78 10.96

Fixed 14,000 2.5 0.05

9) Estimated Contributions Per Covered Employee:

Contribution Levels $652
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$157 $0.89 Benefit Charging
Amount ($mil.)

$669

$1,534
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0.11

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

1,280 157 4 96 $1,537
Amount in Excess ($mil.) % of Total Benefits

83% 10% 0% 6% 100%
Proportion of Employers

$518 $64 $2 $583
Amt. Per Employer

Experience Rating
16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

685 337

48% 23%

82% 18%

$4,637 $10,209
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

4.42%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

4.78%
Employers Above: Amount Above: Avg. Amount Above:

56% 18% $2,367

44% 26% $4,419

8%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Tax Rate Maximum Tax Rate

47% 22% 3%
22) Proportion of Employers:

10%

17%

3%
22% 33% 21%
Minimum Tax Rate

7%
Maximum Tax Rate

11%

14%

11%
Minimum Tax Rate

8%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

62% 1% 6% 20% 11%

1%
Minimum Tax Rate

43%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

39% 1%
< = .5%
NA indicates that data is not available.

14%
.5% - 1.0% 1.0% - 1.5%

13%
1.5% - 2.0%

33%

1%
> 2.0%

17%

** Please see the Summary of New Employer Tax Rates at the end of this report.

28

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Choose New State

MARYLAND
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.55 1.10

/ /

2.72 8.30

Fixed 8,500 2.1 0.63

Contribution Levels 9) Estimated Contributions Per Covered Employee: $257
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$94 $1.11

$231
Into the Trust Fund

$706 -$0.11

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

351 149 38 38 $576
Amount in Excess ($mil.)

61% 26% 7% 7% 100%
% of Total Benefits

$190 $81 $20 $291
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

200 50

37% 9%

95% 5%

$1,959 $8,817
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

2.56%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

2.72%
Employers Above: Amount Above: Avg. Amount Above:

84% 25% $996

16% 31% $6,544

6%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787 60% 0.048386491

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

0.211293908 0.05471178

28%

8% 0.038115034

3%

2%

30%
Minimum Tax Rate

5%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 79% 0.034150021 0.112047441

11%

0.053995006

4%0.052460466

4%

3%

71%
Minimum Tax Rate

6%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354 12% 0.288009133 0.028501825

34%

0.258164627

18% 0.20439306

22%

14%

0%
Minimum Tax Rate

33%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

32%

35%

16%
1.0% - 1.5%

8%
1.5% - 2.0%

9%
> 2.0%

11%

15%

< = .5%

.5% - 1.0%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

29

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Choose New State

MAINE
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Most Recent 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.72 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
/ / 1.77 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

0.52

Array 12,000 1.7 1.62

9) Estimated Contributions Per Covered Employee:

Contribution Levels $210
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$62 $1.23

$213

$648
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.23

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

82 35 1 6 $124

66% 28% 1% 5% 100%

$181 $78 $3 $261

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

31 21

26% 17%

82% 18%

$1,182 $3,644
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.76%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.77%
Employers Above: Amount Above: Avg. Amount Above:

63% 25% $933

37% 26%
$1,661

1%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5% .5% - 1.0% 1.0% - 1.5% 1.5% - 2.0% > 2.0%
21) Proportion of Total Wages:
Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

53% 27% 9%
22) Proportion of Employers:

5%

5%

Tax Rate

5%
Minimum Tax Rate

4%
Maximum Tax Rate

44%

22%

13%

9%

12%

8%
Minimum Tax Rate

8%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

42% 16% 18% 11% 13%

3%
Minimum Tax Rate

36%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

25%
< = .5%
NA indicates that data is not available.

29%

15%
1.0% - 1.5%

13%
1.5% - 2.0%

19%
> 2.0%

1%

14%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

30

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Choose New State

MICHIGAN
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Inverse Order

1.08 / 0.06 /

4.46 10.30

Fixed 9,000 2.7 0.19

Contribution Levels 9) Estimated Contributions Per Covered Employee: $428
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$5 $1.37

$402
Into the Trust Fund

$927 -$0.37

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

1,614 80 287 89 $2,070
Amount in Excess ($mil.)

78% 4% 14% 4% 100%
% of Total Benefits

$478 $24 $85 $587
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

260 418

13% 21%

80% 20%

$2,082 $13,694
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

4.46%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

5.40%
Employers Above: Amount Above: Avg. Amount Above:

78% 34% $3,625

22% 17% $6,210

-17%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

44%
0.211293908 0.048386491 0.05471178

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

18%
22) Proportion of Employers:
0.747347066 48% 0.034150021

18%
0.038115034

5%

15%

1%
21%
Minimum Tax Rate

6%
Maximum Tax Rate

18% 0.112047441

0.053995006

8%0.052460466

4%

19%
Minimum Tax Rate

15%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

58%
0.220931354 0.288009133

3%

17%

0.258164627

0.20439306 15%

0.028501825

7%

0%
Minimum Tax Rate

41%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

30% 6%
< = .5% .5% - 1.0%

20%
1.0% - 1.5%

35% 9%
1.5% - 2.0% > 2.0%

0%

17%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

31

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MINNESOTA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.88 / 1.85 0.68 / 11.00

Fixed 23,000 2.7 -0.10

Contribution Levels 9) Estimated Contributions Per Covered Employee: $359
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$156 $0.98

$426 $0.02

$2,530

Into the Trust Fund

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

567 68 84 87 $806
Amount in Excess ($mil.)

70% 8% 10% 11% 100%
% of Total Benefits

$282 $34 $42 $357
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

100 67

14% 9%

27% 73%

$3,329 $804
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.85%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

2.19%
Employers Above: Amount Above: Avg. Amount Above:

65% 43% $4,034

35% 28% $4,736

-15%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

50%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

0.211293908 0.048386491 0.05471178

29%

11% 0.038115034

3%

8%

29%
Minimum Tax Rate

0%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066

74%
0.034150021 0.112047441

10%

0.053995006

5%0.052460466

2%

10%

69%
Minimum Tax Rate

0%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354

19%
0.028501825

0.288009133

19%

0.258164627

45%
0.20439306 12%

5%

10%
Minimum Tax Rate

0%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

19%
< = .5% .5% - 1.0%

22%

15%
1.0% - 1.5%

38% 6%
1.5% - 2.0% > 2.0%

8%

0%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

32

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MISSOURI
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2.07 7.80
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.53 0.00

/ /

Fixed 11,000 3.5 -0.32

9) Estimated Contributions Per Covered Employee:

Contribution Levels $183
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$0 $1.47 Benefit Charging
Amount ($mil.)

$228

$858
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.47

% of Total Benefits

Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

455 102 3 37 $598

76% 17% 1% 6% 100%

$221 $50 $2 $272

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

49 139

9% 25%

49% 51%

$784 $2,127
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.07%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

3.37%
Employers Above: Amount Above: Avg. Amount Above:

70% 50% $2,998

29% 11% $1,618

-39%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

61% 27% 6%
22) Proportion of Employers:

4%

3%

Tax Rate

16%
Minimum Tax Rate

5%
Maximum Tax Rate

56%

27%

7%

5%

5%

25%
Minimum Tax Rate

7%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

19%

25%

15%

18%

23%

4%
Minimum Tax Rate

33%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

24%
< = .5%
NA indicates that data is not available.

36%

13%
1.0% - 1.5%

13%
1.5% - 2.0%

13%
> 2.0%

0%

20%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

33

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MISSISSIPPI
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.64 / 0.90 /

2.11 5.40

Fixed 7,000 2.7 1.86

Contribution Levels 9) Estimated Contributions Per Covered Employee: $172
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$63 $1.34

$148
Into the Trust Fund

$378 -$0.34

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

142 31 28 7 $208
Amount in Excess ($mil.)

68% 15% 13% 3% 100%
% of Total Benefits

$164 $36 $32 $232
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

54 43

27% 22%

91% 9%

$1,352 $10,748
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.08% 18) 19) 20) Employers Below: 54% Amount Below: 3% Avg. Amt Below $77

2.11%
Employers Above: Amount Above: Avg. Amount Above:

46% 99% $3,092

96%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787 64%

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

59%
0.048386491

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

26% 23% 0.211293908
0.05471178

6% 5% 0.038115034

9% 4%

0% 3%

17%
Minimum Tax Rate

8%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 75%

75%
0.034150021

11% 0.112047441 3%

0.053995006

11% 4% 0.052460466

10% 5%

5% 0%

63%
Minimum Tax Rate

9%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

63%
0.220931354 22%

7%

0.288009133 19% 0.028501825 3%

0.258164627

29% 0.20439306 11%

26%

20%

0%

0%
Minimum Tax Rate

60%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

34% 35%

29%
6%

34%

12%
1.0% - 1.5%

25%
13% 13%

0%

7%

22%

< = .5%

.5% - 1.0%

1.5% - 2.0%

> 2.0%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

34

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MONTANA
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.85 7) Statutory Tax Rate (Minimum / Maximum)%: 0.00

2005
1.37 6.37
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

/ /

Array 21,000 0.0 1.34

9) Estimated Contributions Per Covered Employee:

Contribution Levels $196
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$0 $1.04

$289

$1,338
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.04

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

54 10 5 6 $75
Amount in Excess ($mil.) % of Total Benefits

72% 13% 7% 7% 100%

$160 $29 $16 $206
Proportion of Employers Amt. Per Employer

Experience Rating
16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

21 13

30% 19%

68% 32%

$1,312 $1,782
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.25% 18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.37%
Employers Above: Amount Above: Avg. Amount Above:

36% 25% $1,271

64% 35%

10%

$986

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Tax Rate Maximum Tax Rate

38%

40% 12% 0% 10%

5%
Minimum Tax Rate

1%
Maximum Tax Rate

22) Proportion of Employers:

37%

37% 13% 0% 13%

11%
Minimum Tax Rate

3%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

65% 6% 15% 14% 0%

1%
Minimum Tax Rate

12%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

36% 11%
< = .5%
NA indicates that data is not available.

37% 16%
1.0% - 1.5%

0%
1.5% - 2.0% > 2.0%

0%

6%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

35

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NORTH CAROLINA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.72 0.00

/ /

1.60 6.84

Fixed 16,700 1.2 0.01

9) Estimated Contributions Per Covered Employee:

Contribution Levels $242
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$0 $1.52

$267

$1,142
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.52

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

1,062 NA NA 32 NA

91% NA NA 3% NA

$351 NA NA NA

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

116 434

10% 38%

56% 44%

$1,222 $5,876
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.60%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.06%
Employers Above: Amount Above: Avg. Amount Above:

83% 38% $2,271

17% 17% $4,876

-21%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

41%

33% 16% 4% 6%

Tax Rate

8%
Minimum Tax Rate

4%
Maximum Tax Rate

22) Proportion of Employers:

52%

28%

10%

3%

7%

18%
Minimum Tax Rate

6%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

9%

14%

25%

40% 12%

2%
Minimum Tax Rate

34%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

15%
< = .5%
NA indicates that data is not available.

30%

27%

9%
1.5% - 2.0%

19%
> 2.0%

0%

12%

.5% - 1.0%

1.0% - 1.5%

** Please see the Summary of New Employer Tax Rates at the end of this report.

36

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NORTH DAKOTA
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.84 / 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

0.49

/

1.53 10.09

Array 19,400 2.1 0.55

9) Estimated Contributions Per Covered Employee:

Contribution Levels $237
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$95 $0.71

$297

$1,957
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0.29

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

33 5 2 2 $41

79% 11% 5% 5% 100%

$141 $20 $9 $170

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

20 1

51% 4%

84% 15%

$1,425 $558
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.53%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.66%
Employers Above: Amount Above: Avg. Amount Above:

81% 39% $1,415

19% 31% $4,855

-8%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

64% 64%

30% 30% 0% 0% 6%

Tax Rate

30%
Minimum Tax Rate

2%
Maximum Tax Rate

22) Proportion of Employers:

70% 70%

20% 20%

0%

0%

10% 10%

46%
Minimum Tax Rate

3%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

11% 11%

27% 27% 0% 0%

62% 62%

7%
Minimum Tax Rate

17%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

33% 33%

27% 27% 0% 0%
1.5% - 2.0% .5% - 1.0% 1.0% - 1.5%

39% 39%

14%
> 2.0%

12%
37

< = .5%
NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

Home

Choose New State

NEBRASKA
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Inverse Order 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.63 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2.45 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

0.40

/ /

Array 7,000 3.5 0.66

9) Estimated Contributions Per Covered Employee:

Contribution Levels $192
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$28 $1

$172

$378
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

72 33 10 9 $125

58% 27% 8% 8% 100%

$107 $49 $14 $170

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

75 19

65% 16%

85% 15%

$2,266 $3,317
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.69%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.45%
Employers Above: Amount Above: Avg. Amount Above:

33% 11% $644

67% 56% $1,691

45%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

41%

52% 6% 1% 1%
Tax Rate

9%
Minimum Tax Rate

3%
Maximum Tax Rate

22) Proportion of Employers:

56%

34% 7% 1% 1%

24%
Minimum Tax Rate

5%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

39% 11%
24) Proportion of Total Estimated Contributions:

33% 8% 9%

2%
Minimum Tax Rate

34%
Maximum Tax Rate

21%
< = .5%
NA indicates that data is not available.

63% 12%
.5% - 1.0% 1.0% - 1.5%

2%
1.5% - 2.0%

3%
> 2.0%

1%

7%

** Please see the Summary of New Employer Tax Rates at the end of this report.

38

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NEW HAMPSHIRE
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Most Recent

0.26 0.01

/ /

1.05 5.40

Fixed 8,000 1.7 1.38

9) Estimated Contributions Per Covered Employee:

Contribution Levels $94
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$1 $2.16

$84

$432
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$1.16

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

74 14 12 5 $104

71% 14% 11% 4% 100%

$154 $29 $24 $207

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

6 44

6% 45%

58% 42%

$288 $3,182
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.05%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.34%
Employers Above: Amount Above: Avg. Amount Above:

75% 32% $650

25% 10% $623

-21%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

95.2% 4%
22) Proportion of Employers:

0%

0%

0%

Tax Rate

6%
Minimum Tax Rate

0%
Maximum Tax Rate

94% 5%
23) Proportion of Total Benefits Charged:

1%

0%

0%

12%
Minimum Tax Rate

1%
Maximum Tax Rate

67%

30% 4% 0% 0%

2%
Minimum Tax Rate

4%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

87% 11%
< = .5%
NA indicates that data is not available.

2%
1.0% - 1.5%

0%
1.5% - 2.0%

0%
> 2.0%

1%

2%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

39

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NEW JERSEY
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
1.96 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.90 0.30

/ /

Fixed 24,900 2.8 0.36

9) Estimated Contributions Per Covered Employee:

Contribution Levels $386
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$75 $1.65

$488

$1,345
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.65

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

1,576 252 198 98 $2,124

74% 12% 9% 5% 100%

$502 $80 $63 $645

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

152 535

7% 26%

64% 36%

$1,337 $8,510
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.96%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

3.03%
Employers Above: Amount Above: Avg. Amount Above:

83% 38% $3,465

17% 3% $1,230

-35%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

59% 20%
22) Proportion of Employers:

10%

9%

2%

Tax Rate

1%
Minimum Tax Rate

2%
Maximum Tax Rate

42%

36% 7% 10% 5%

8%
Minimum Tax Rate

5%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

35% 3%
24) Proportion of Total Estimated Contributions:

19%

31%

13%

0%
Minimum Tax Rate

13%
Maximum Tax Rate

52% 8%
< = .5%
NA indicates that data is not available.

16%
.5% - 1.0% 1.0% - 1.5%

17%
1.5% - 2.0%

6%
> 2.0%

0%

6%

** Please see the Summary of New Employer Tax Rates at the end of this report.

40

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Choose New State

NEW MEXICO
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.64 7) Statutory Tax Rate (Minimum / Maximum)%: 0.03

2005
0.84 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

/ /

Fixed 17,200 2.0 2.34

9) Estimated Contributions Per Covered Employee:

Contribution Levels $129
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$5 $1.54

$145

$929
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.54

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

85 25 7 11 $127
Amount in Excess ($mil.) % of Total Benefits

67% 19% 5% 8% 100%

$148 $43 $12 $202
Proportion of Employers Amt. Per Employer

Experience Rating
16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

2 30

2% 26%

10% 90%

$748 $1,115
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

0.50% 18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

0.84%
Employers Above: Amount Above: Avg. Amount Above:

57% 37% $694

43% 105%

68%

$2,626
Proportion of Each Category at the Statutory:
Minimum Tax Rate Maximum Tax Rate

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

71% 15%
22) Proportion of Employers:

6%

3%

5%

14%
Minimum Tax Rate

3%
Maximum Tax Rate

80% 8%
23) Proportion of Total Benefits Charged:

3%

2%

8%

36%
Minimum Tax Rate

6%
Maximum Tax Rate

26%

45% 13% 10% 7%

4%
Minimum Tax Rate

36%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

21%
< = .5%
NA indicates that data is not available.

20%
.5% - 1.0%

38% 14%
1.0% - 1.5%

8%
1.5% - 2.0% > 2.0%

1%

26%

** Please see the Summary of New Employer Tax Rates at the end of this report.

41

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NEVADA
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.77 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
1.35 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

0.25

/ /

Array 22,900 3.0 0.77

9) Estimated Contributions Per Covered Employee:

Contribution Levels $263
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$57 $1.02

$308

$1,237
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.02

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

249 42 NA 7 $298

86% 15% NA 3% NA

$249 $42 NA $291

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

28 44

10% 16%

56% 44%

$1,375 $2,697
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.35%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.56%
Employers Above: Amount Above: Avg. Amount Above:

47% 35% $3,914

53% 22% $2,144

-14%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

54% 29% 9%
22) Proportion of Employers:

3%

4%

Tax Rate

14%
Minimum Tax Rate

2%
Maximum Tax Rate

65% 13%
23) Proportion of Total Benefits Charged:

9%

4%

8%

45%
Minimum Tax Rate

4%
Maximum Tax Rate

21%

23%

18%

10%

28%

4%
Minimum Tax Rate

12%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

26%

32%

17%
1.0% - 1.5%

7%
1.5% - 2.0%

18%
> 2.0%

3%

8%

< = .5%
NA indicates that data is not available.

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

42

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NEW YORK
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.80 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
4.17 8.90
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

1.50

/ /

Fixed 8,500 3.4 -0.17

9) Estimated Contributions Per Covered Employee:

Contribution Levels $418
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$128 $0.96

$355

$757
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

$0.04

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

2,163 76 153 231 $2,623

82% 3% 6% 9% 100%

$366 $13 $26 $404

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

704 223

29% 9%

95% 5%

$1,855 $11,494
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

4.17%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

5.46%
Employers Above: Amount Above: Avg. Amount Above:

83% 34% $2,769

17% 11% $4,313

-24%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

55% 26% 17% 2% 1%
Tax Rate

10%
Minimum Tax Rate

2%
Maximum Tax Rate

22) Proportion of Employers:

52%

38% 8% 1% 2%

11%
Minimum Tax Rate

2%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

37% 8%
24) Proportion of Total Estimated Contributions:

32% 9%

14%

1%
Minimum Tax Rate

17%
Maximum Tax Rate

50% 14%
< = .5%
NA indicates that data is not available.

27% 4% 4%
> 2.0%

5%

5%

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

43

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Choose New State

OHIO
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
/ / 2.31 8.00
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

0.81 0.40

Fixed 9,000 2.7 0.19

9) Estimated Contributions Per Covered Employee:

Contribution Levels $225
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$36 $1.36

$208

$720
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.36

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

1,065 140 67 57 $1,329

80% 11% 5% 4% 100%

$257 $34 $16 $307

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

159 338

13% 27%

58% 42%

$1,387 $4,113
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.31%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

3.61%
Employers Above: Amount Above: Avg. Amount Above:

82% 48% $3,821

18% 12% $4,334

-36%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

46% 28% 9%
22) Proportion of Employers:

10%

8%

Tax Rate

6%
56%
Minimum Tax Rate

4%
Maximum Tax Rate

19%

8%

8%

9%

21%
Minimum Tax Rate

5%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

11%

14%

7%

23%

44%

1%
Minimum Tax Rate

29%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

17%
< = .5%
NA indicates that data is not available.

26%

12%
1.0% - 1.5%

21%
1.5% - 2.0%

23%
> 2.0%

0%

12%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

44

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Choose New State

OKLAHOMA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Wage None

0.79 0.20

/ 1.84 / 8.30

Fixed 13,800 1.8 1.03

Contribution Levels 9) Estimated Contributions Per Covered Employee: $245
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$28 $0.69

$254
Into the Trust Fund

$1,145 $0.31

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

138 35 25 9 $207
Amount in Excess ($mil.)

67% 17% 12% 4% 100%
% of Total Benefits

$120 $30 $22 $172
Proportion of Employers
Amt. Per Employer

Experience Rating
16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

NA NA

NA NA

NA NA

NA NA
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.15%

1.84%

18) 19) 20)

Employers Below Amount Below: Avg. Amt Below

NA NA NA
** Please see the Summary of New Employer Tax Rates at the end of this report.

Employers Above: Amount Above: Avg. Amount Above:

NA NA NA

60%

NA indicates that data is not available.

45

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Choose New State

OREGON
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

1.54 / 1.50 /

2.47 5.40

Array 27,000 3.1 1.05

Contribution Levels 9) Estimated Contributions Per Covered Employee: $506
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$405 $1.13

$666
Into the Trust Fund

$1,458 -$0.13

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

494 185 46 53 $778
Amount in Excess ($mil.)

63% 24% 6% 7% 100%
% of Total Benefits

$397 $148 $37 $582
Proportion of Employers
Amt. Per Employer

Experience Rating
16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

270 122

37% 17%

83% 17%

$3,847 $8,574
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

2.23%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

2.47%
Employers Above: Amount Above: Avg. Amount Above:

67% 10% $840

33% 21% $3,608

11%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787 0.211293908

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

36%
0.048386491

35%

0%
0.747347066

11%

18%

0.05471178

0.038115034

62%
19%
Minimum Tax Rate

11%
Maximum Tax Rate

22) Proportion of Employers:

48%
0.034150021 0.112047441 0.053995006 0.052460466

0%

15%

17%

70%
Minimum Tax Rate

14%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354 0.288009133 0.258164627

34%
0.20439306

56%

0% 0.028501825

0%

10%

20%
Minimum Tax Rate

44%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

28% 0%
< = .5% .5% - 1.0%
NA indicates that data is not available.

40%

6%
1.0% - 1.5% 1.5% - 2.0%

26%
> 2.0%

51%

16%

** Please see the Summary of New Employer Tax Rates at the end of this report.

46

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Choose New State

PENNSYLVANNIA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

1.33 2.21

/ /

5.57 10.46

Fixed 8,000 3.8 0.14

Contribution Levels 9) Estimated Contributions Per Covered Employee: $492
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$177 $1.14

$446
Into the Trust Fund

$837 -$0.14

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

1,916 281 180 138 $2,515
Amount in Excess ($mil.)

76% 11% 7% 5% 100%
% of Total Benefits

$455 $67 $43 $565
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

691 517

29% 22%

86% 14%

$3,811 $17,318
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

5.57%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

6.82%
Employers Above: Amount Above: Avg. Amount Above:

73% 27% $3,571

27% 9% $3,162

-18%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787 0.211293908

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

28%

41%
0.05471178 0.038115034

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

29% 3%

0%
0.747347066

0.048386491

12%
Minimum Tax Rate

8%
Maximum Tax Rate

22) Proportion of Employers:

63%
0.034150021 0.112047441 0.053995006

0%

16%

19%

0.052460466

2%

55%
Minimum Tax Rate

7%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354 0.288009133 0.028501825 0.258164627

0%

4%

23% 0.20439306

67% 7%

0%
Minimum Tax Rate

38%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

38% 0%
< = .5% .5% - 1.0%
NA indicates that data is not available.

41% 4%

17%
1.0% - 1.5% 1.5% - 2.0%

6%

12%

> 2.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

47

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Choose New State

PUERTO RICO
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
3.30 5.40
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Most Recent

1.17 1.70

/ /

Fixed 7,000 3.0 1.07

9) Estimated Contributions Per Covered Employee:

Contribution Levels $254
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$119 $1.10

$231

$378
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.10

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

161 0 44 12 $217

74% 0% 20% 6% 100%

$222 $0 $61 $283

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

NA

NA

NA

NA

NA

NA

NA

NA

Current Avg. Tax Rate

Adequate Financing Rate

Total Experience Rating Impact

3.30% 18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

4.49%
Employers Above: Amount Above: Avg. Amount Above:

NA NA NA

NA NA NA

-27%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

48

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Choose New State

RHODE ISLAND
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Most Recent 5) Avg. Tax Rate (Total / Taxable Wages) %: 1.21 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
3.35 9.79
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

1.69

/ /

Fixed 16,000 2.3 0.47

9) Estimated Contributions Per Covered Employee:

Contribution Levels $446
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$270 $1.10

$537

$1,566
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.10

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

148 19 11 11 $190

78% 10% 6% 6% 100%

$412 $53 $32 $497

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

43 25

24% 14%

80% 20%

$2,284 $5,280
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

3.35%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

4.49%
Employers Above: Amount Above: Avg. Amount Above:

79% 37% $3,285

21% 12% $4,037

-25%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

43% 14%
22) Proportion of Employers:

19%

9%

15%

Tax Rate

36%
33% 12%
23) Proportion of Total Benefits Charged:

3%
Maximum Tax Rate

20%

10%

25%

Minimum Tax Rate

35%
Minimum Tax Rate

11%
Maximum Tax Rate

61% 4% 13% 12% 10%

10%
Minimum Tax Rate

27%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

5%
< = .5%
NA indicates that data is not available.

23%
.5% - 1.0%

19%
1.0% - 1.5%

39% 13%
1.5% - 2.0% > 2.0%

16%

13%

** Please see the Summary of New Employer Tax Rates at the end of this report.

49

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Choose New State

SOUTH CAROLINA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Most Recent

7) Statutory Tax Rate (Minimum / Maximum)%:

0.58 1.24

/ /

2.20 6.10

Fixed 7,000 3.3 0.47

9) Estimated Contributions Per Covered Employee:

Contribution Levels $176
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$87 $1.47

$154

$427
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.47

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

317 21 40 17 $395

80% 5% 10% 4% 100%

$220 $14 $28 $262

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

62 91

16% 24%

70% 30%

$1,140 $4,001
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.20%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.87%
Employers Above: Amount Above: Avg. Amount Above:

64% 33% $1,921

36% 10% $1,021

-23%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5% .5% - 1.0% 1.0% - 1.5% 1.5% - 2.0% > 2.0%
21) Proportion of Total Wages:
Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

60% 25%
22) Proportion of Employers:

14%

2%

0%

Tax Rate

54%
Minimum Tax Rate

4%
Maximum Tax Rate

63%

24%

12%

1%

0%

57%
Minimum Tax Rate

3%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

50% 18% 22% 10% 0%

16%
Minimum Tax Rate

27%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

34%

32%

30% 5% 0%
> 2.0%

29%

9%

< = .5%
NA indicates that data is not available.

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

50

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Choose New State

SOUTH DAKOTA
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Inverse Order 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.22 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
0.76 7.00
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

0.00

/ /

Fixed 7,000 1.2 0.43

9) Estimated Contributions Per Covered Employee:

Contribution Levels $59
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$0 $1.64

$53

$490
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.64

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

22 4 2 2 $30

74% 15% 5% 5% 100%

$77 $16 $5 $99

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

1 7

5% 27%

37% 61%

$209 $639
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

0.76%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

1.29%
Employers Above: Amount Above: Avg. Amount Above:

74% 60% $1,018

26% 19% $902

-41%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

92%
4%
22) Proportion of Employers:

0%

1%

2%

Tax Rate

13%
Minimum Tax Rate

2%
Maximum Tax Rate

93%
2%
23) Proportion of Total Benefits Charged:

0%

2%

3%

29%
Minimum Tax Rate

3%
Maximum Tax Rate

40% 18%
24) Proportion of Total Estimated Contributions:

1%

15%

26%

2%
Minimum Tax Rate

32%
Maximum Tax Rate

53% 15%
< = .5%
NA indicates that data is not available.

1%
1.0% - 1.5%

13%
1.5% - 2.0%

18%
> 2.0%

0%

20%

.5% - 1.0%

** Please see the Summary of New Employer Tax Rates at the end of this report.

51

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TENNESSEE
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %:

2005
2.17 10.00
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Reserve Ratio Proportionally

7) Statutory Tax Rate (Minimum / Maximum)%:

0.54 0.15

/ /

Fixed 7,000 2.7 0.57

9) Estimated Contributions Per Covered Employee:

Contribution Levels $174
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$11 $1.46

$152

$700
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.46

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

420 64 71 22 $577

73% 11% 12% 4% 100%

$194 $30 $33 $257

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

30 84

5% 15%

58% 42%

$649 $2,574
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.17%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

2.81%
Employers Above: Amount Above: Avg. Amount Above:

61% 44% $3,172

39% 21% $2,398

-23%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5% .5% - 1.0% 1.0% - 1.5% 1.5% - 2.0% > 2.0%
21) Proportion of Total Wages:
Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

71% 16%
22) Proportion of Employers:

6%

3%

4%

Tax Rate

9%
Minimum Tax Rate

4%
Maximum Tax Rate

77% 10%
23) Proportion of Total Benefits Charged:

5%

3%

5%

29%
Minimum Tax Rate

4%
Maximum Tax Rate

24%

19%

13%

33% 11%

2%
Minimum Tax Rate

28%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

34%

19%
.5% - 1.0%

15%
1.0% - 1.5%

10%
1.5% - 2.0%

22%
> 2.0%

1%

18%

< = .5%
NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

52

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TEXAS
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.66 / 2.53 0.58 / 8.02

Fixed 9,000 2.7 0.25

Contribution Levels 9) Estimated Contributions Per Covered Employee: $248
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$52 $0.89

$228
Into the Trust Fund

$722 $0.11

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

1,247 312 135 91 $1,785
Amount in Excess ($mil.)

70% 17% 8% 5% 100%
% of Total Benefits

$166 $41 $18 $225
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

765 147

45% 9%

96% 4%

$2,252 $11,632
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

2.41%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

2.53%
Employers Above: Amount Above: Avg. Amount Above:

84% 32% $1,689

16% 37% $10,345

5%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

44%
0.048386491

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

36%
0.211293908 0.05471178 0.038115034

14%

6%

0%

17%
Minimum Tax Rate

2%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 80% 0.034150021

10% 0.112047441

0.053995006

6% 0.052460466

5%

0%

71%
Minimum Tax Rate

2%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354

10% 0.028501825

33% 0.288009133

0.258164627

0.20439306

28%

29% 1%

0%
Minimum Tax Rate

16%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

20%
< = .5% .5% - 1.0%

39%

25%

15%
1.5% - 2.0%

1%
> 2.0%

4%

5%

1.0% - 1.5%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

53

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UTAH
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.92 / 0.40 /

1.70 9.40

Fixed 23,200 0.0 0.93

Contribution Levels 9) Estimated Contributions Per Covered Employee: $288
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$93 $0.64

$394 $0.36

$2,181

Into the Trust Fund

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

100 31 6 22 $160
Amount in Excess ($mil.)

55% 17% 3% 12% 88%
% of Total Benefits

$118 $37 $7 $162
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

112 5

70% 3%

99% 1%

$2,234 $8,514
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

1.03%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

1.70%
Employers Above: Amount Above: Avg. Amount Above:

63% 17% $690

37% 82% $5,595

65%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787 64%

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

38%

37%
23% 0.211293908 0.048386491 0.05471178 5% 0.038115034

11%

5% 4%

10%
3%

19%
Minimum Tax Rate

2%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 75%

73%
0.034150021

11% 0.112047441 3%

0.053995006

11% 4% 0.052460466

3% 5%

8% 5%

68%
Minimum Tax Rate

2%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354 22%

26% 0.288009133
0.028501825 3%

46%
0.258164627 29% 0.20439306 13%

4%

11%

26%

20%

0%
Minimum Tax Rate

19%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

12%
< = .5% .5% - 1.0%

35%

30%
6%

13%
1.0% - 1.5%

34%

34% 10% 13%
1.5% - 2.0%
13%

5%

11%

> 2.0%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

54

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VIRGINIA
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Most Recent

0.39 0.52

/ /

1.62 6.62

Fixed 8,000 2.9 0.31

Contribution Levels 9) Estimated Contributions Per Covered Employee: $148
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$42 $1.00

$129
Into the Trust Fund

$530 $0.00

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

366 31 24 17 $438
Amount in Excess ($mil.)

84% 7% 5% 4% 100%
% of Total Benefits

$132 $11 $9 $151
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

103 63

24% 15%

96% 4%

$741 $10,670
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.62%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

1.81%
Employers Above: Amount Above: Avg. Amount Above:

72% 46% $1,774

28% 35% $3,416

-11%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787 75% 0.048386491 0.211293908 14% 0.05471178

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

7% 0.038115034

3%

0%

23%
Minimum Tax Rate

7%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 87% 0.034150021 0.112047441 5% 0.053995006

5% 0.052460466

4%

0%

74%
Minimum Tax Rate

6%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354

28%
0.028501825

0.288009133 19%

0.258164627

26% 0.20439306

27% 0%

1%
Minimum Tax Rate

43%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

37%

25%
.5% - 1.0%

24%
1.0% - 1.5%

14%
1.5% - 2.0%

0%
> 2.0%

2%

25%

< = .5%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

55

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VIRGIN ISLANDS
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.09 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
0.16 6.00
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

0.00

/ /

Fixed 18,600 1.0 1.63

9) Estimated Contributions Per Covered Employee:

Contribution Levels $27
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$0 $5.24

$30

$1,116
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$4.24

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

4.0 0 0.1 0.4 $4.5

89% 0% 3% 8% 100%

$136 $0 $4 $140

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:
Current Avg. Tax Rate

NA

NA

NA

NA

NA
Adequate Financing Rate

NA

NA

NA
Total Experience Rating Adj.

0.16% 18) Employers Below: 19) Amount Below: 20) Avg. Amt Below
NA indicates that data is not available.

0.48%
Employers Above: Amount Above: Avg. Amount Above:

NA NA NA

NA NA NA

-88%

** Please see the Summary of New Employer Tax Rates at the end of this report.

56

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VERMONT
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.72 / 2.55 0.60 / 5.90

Array 8,000 0.0 1.69

Contribution Levels 9) Estimated Contributions Per Covered Employee: $220
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$48 $1.96

$204
Into the Trust Fund

$472 -$0.96

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

64 18 12 6 $101
Amount in Excess ($mil.)

64% 18% 12% 6% 100%
% of Total Benefits

$297 $85 $54 $436
Proportion of Employers
Amt. Per Employer

Experience Rating
16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

13 29

13% 31%

82% 18%

$858 $9,044
Total Experience Rating Impact

Adequate Financing Rate

Current Avg. Tax Rate

2.13%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

2.55%
Employers Above: Amount Above: Avg. Amount Above:

71% 27% $841

29% 47% $3,555

20%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

40%
0.048386491

Proportion of Each Category at the Statutory:
Minimum Tax Rate Maximum Tax Rate

0.211293908

33%
0.05471178

18%
0.038115034

5%

4%

26%
Minimum Tax Rate

3%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066

69%
0.034150021

9% 0.112047441

0.053995006

0.052460466

10%

4%

8%

64%
Minimum Tax Rate

6%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354 0.288009133 0.028501825

2%

16%

0.258164627

23% 0.20439306

20%

39%

0%
Minimum Tax Rate

31%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

14%
< = .5% .5% - 1.0%

31%

30%

12%
1.5% - 2.0%

13%
> 2.0%

7%

7%

1.0% - 1.5%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

57

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WASHINGTON
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

Benefit Ratio Proportionally

1.64 0.00

/ /

2.76 5.40

Fixed 30,500 0.0 0.70

Contribution Levels 9) Estimated Contributions Per Covered Employee: $609
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$0 $0.93

$841 $0.07

$1,647

Into the Trust Fund

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

924 61 123 119 $1,227
Amount in Excess ($mil.)

71% 5% 9% 9% 94%
% of Total Benefits

$447 $29 $59 $536
Proportion of Employers
Amt. Per Employer

Experience Rating
16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

446 118

37% 10%

91% 9%

$3,359 $8,716
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Tax Rate

2.69%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

2.76%
Employers Above: Amount Above: Avg. Amount Above:

78% 23% $1,916

22% 26% $7,296

2%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Tax Rate Maximum Tax Rate

10%

21% 0.211293908
0.048386491 0.05471178

26%
0.038115034

21%

22%

9%
24%
Minimum Tax Rate

5%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066

57%
0.034150021 0.112047441 0.053995006 0.052460466

2%

10%

7%

50%
Minimum Tax Rate

9%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:
0.220931354 0.288009133 0.028501825

64%
0.258164627 0.20439306 12%

1%

3%

20%

0%
Minimum Tax Rate

30%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

3%
< = .5% .5% - 1.0%

9%
1.0% - 1.5%

20%

23%
1.5% - 2.0%

46%

3%
> 2.0%

14%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

58

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WISCONSIN
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.97 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2.99 9.80
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

0.05

/ /

Fixed 10,500 0.0 0.44

9) Estimated Contributions Per Covered Employee:

Contribution Levels $322
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$5 $1.25

$314

$1,029
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.25

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

717 130 30 44 $921

78% 14% 3% 5% 100%

$334 $60 $14 $408

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

144 186

16% 21%

57% 43%

$2,310 $3,914
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.99%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

3.65%
Employers Above: Amount Above: Avg. Amount Above:

61% 39% $4,200

39% 21% $3,541

-18%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

46% 21%
22) Proportion of Employers:

17%

2%

14%

Tax Rate

2%
Minimum Tax Rate

4%
Maximum Tax Rate

59% 11%
23) Proportion of Total Benefits Charged:

12%

2%

16%

11%
Minimum Tax Rate

5%
Maximum Tax Rate

9%

10%

23%

54% 3%

0%
Minimum Tax Rate

26%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

14%
< = .5%
NA indicates that data is not available.

18%
.5% - 1.0%

24%
1.0% - 1.5%

40% 4%
1.5% - 2.0% > 2.0%

0%

12%

** Please see the Summary of New Employer Tax Rates at the end of this report.

59

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WEST VIRGINIA
1) Type of Experience Rating Method: Reserve Ratio 3) Type of Charging Method: Proportionally 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.89 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%): 8) Average High Cost Multiple:

1.50

/ /

2.84 7.50

Fixed 8,000 2.7 0.43

9) Estimated Contributions Per Covered Employee:

Contribution Levels $247
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:

$120 $1.24

$228

$600
Into the Trust Fund

To Pay Benefits in Previous Comp. Year

-$0.24

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

119 12 29 7 $165

72% 7% 17% 4% 100%

$229 $23 $55 $307

Experience Rating
Amount in Excess ($mil.) % of Total Benefits Proportion of Employers Amt. Per Employer

16) Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

39 36

25% 23%

81% 19%

$1,770 $6,893
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

2.84%
18) Employers Below: 19) Amount Below: 20) Avg. Amt Below

4.24%
Employers Above: Amount Above: Avg. Amount Above:

84% 42% $2,686

16% 9% $3,018

-33%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
21) Proportion of Total Wages:

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate

32%

37% 19% 4% 8%

Tax Rate

39%
Minimum Tax Rate

8%
Maximum Tax Rate

22) Proportion of Employers:

37%

30%

19%

4%

11%

43%
Minimum Tax Rate

9%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

55% 11% 11% 16% 7%

13%
Minimum Tax Rate

52%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

15%
< = .5%
NA indicates that data is not available.

26%

26%

8%
1.5% - 2.0%

25%

19%
> 2.0%

22%

.5% - 1.0%

1.0% - 1.5%

** Please see the Summary of New Employer Tax Rates at the end of this report.

60

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WYOMING
1) Type of Experience Rating Method: 3) Type of Charging Method: 5) Avg. Tax Rate (Total / Taxable Wages) %: 7) Statutory Tax Rate (Minimum / Maximum)%:

2005
2) Type of Employer Ranking: 4) Taxable Wage Base ($): 6) New Employer Tax Rate (%):** 8) Average High Cost Multiple:

Benefit Ratio Proportionally

0.65 / 1.37 0.29 / 8.79

Fixed 16,400 0.0 1.20

Contribution Levels 9) Estimated Contributions Per Covered Employee: $196
Minimum Rate Average Rate Maximum Rate

10) Estimated Contributions Per Employee at the Tax Base: 11) For Every One Dollar of Contributions the Amount going:
To Pay Benefits in Comp. Year

$48 $1.04

$224 -$0.04

$1,442

Into the Trust Fund

Benefit Charging
Amount ($mil.) % of Total Benefits Amount Per Employee

12) Benefits Charged to Active Taxable Employers: 13) Benefits Non-Charged: 14) Benefits Charged to Inactive Employers: 15) Total Reimbursable Benefits Paid
Total:

31 6 1 3 $41
Amount in Excess ($mil.)

76% 15% 1% 7% 100%
% of Total Benefits

$171 $34 $3 $208
Proportion of Employers
Amt. Per Employer

Experience Rating

16) The Estimated Contributions from Employers in Excess of the Benefits Charged to those Employers: 17) Benefits Charged to Employers in Excess of the Estimated Contributions from those Employers:

11 8

29% 21%

88% 12%

$895 $4,858
Total Experience Rating Impact

Current Avg. Tax Rate

Adequate Financing Rate

1.37%
18) 19) 20) Employers Below: Amount Below: Avg. Amt Below

1.45%
Employers Above: Amount Above: Avg. Amount Above:

60% 31% $1,003

40% 25% $1,227

-6%

Distribution of Wages, Benefits, and Contributions, by Effective Tax Rates
< = .5%
0.647492787 66%

.5% - 1.0%

1.0% - 1.5%

1.5% - 2.0%

> 2.0%

21) Proportion of Total Wages:

Proportion of Each Category at the Statutory:
Minimum Maximum Tax Rate Tax Rate

19% 0.211293908
0.048386491 0.05471178

7% 0.038115034

2%

5%

34%
Minimum Tax Rate

1%
Maximum Tax Rate

22) Proportion of Employers:
0.747347066 77% 0.034150021

9% 0.112047441

0.053995006

5% 0.052460466

2%

7%

71%
Minimum Tax Rate

2%
Maximum Tax Rate

23) Proportion of Total Benefits Charged:

50%
0.220931354

9%

0.288009133

18%

0.258164627

0.20439306 15%

0.028501825

8%

3%
Minimum Tax Rate

16%
Maximum Tax Rate

24) Proportion of Total Estimated Contributions:

34%

23%
.5% - 1.0%

14%
1.0% - 1.5%

6%
1.5% - 2.0%

23%
> 2.0%

16%

4%

< = .5%

NA indicates that data is not available.

** Please see the Summary of New Employer Tax Rates at the end of this report.

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Summary of State Contribution Levels

2005

State

ALASKA ALABAMA ARKANSAS ARIZONA CALIFORNIA COLORADO CONNECTICUT DISTRICT OF COLUMBIA DELAWARE FLORIDA GEORGIA HAWAII IOWA IDAHO ILLINOIS INDIANA KANSAS KENTUCKY LOUISIANA MASSACHUSETTS MARYLAND MAINE MICHIGAN MINNESOTA MISSOURI MISSISSIPPI MONTANA NORTH CAROLINA NORTH DAKOTA NEBRASKA NEW HAMPSHIRE NEW JERSEY NEW MEXICO NEVADA NEW YORK OHIO OKLAHOMA OREGON PENNSYLVANNIA PUERTO RICO RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH VIRGINIA VIRGINISLANDS VERMONT WASHINGTON WISCONSIN WEST VIRGINIA WYOMING United States (average)

Contributions Contributions Per Employee at the Taxable Wage Base: per Covered Employee at Minimum Rate at Average Rate at Maximum Rate ($) ($) ($) ($) 588 363 678 1,507 195 52 170 544 266 90 255 680 126 1 98 378 402 105 328 434 275 30 246 540 453 285 457 1,020 268 144 214 630 239 9 213 680 192 29 155 378 213 3 188 551 285 0 396 1,744 216 0 264 1,632 264 120 381 1,512 436 126 432 1,029 251 77 221 392 271 6 201 592 258 40 227 760 113 7 99 434 652 157 669 1,534 257 94 231 706 210 62 213 648 428 5 402 927 359 156 426 2,530 183 0 228 858 172 63 148 378 196 0 289 1,338 242 0 267 1,142 233 95 291 1,957 192 28 172 378 94 1 84 432 386 75 488 1,345 129 5 145 929 263 57 308 1,237 418 128 355 757 225 36 208 720 245 28 254 1,145 506 405 666 1,458 492 177 446 837 254 119 231 378 446 270 537 1,566 176 87 154 427 59 0 53 490 174 11 152 700 248 52 228 722 288 93 394 2,181 148 42 129 530 27 0 30 1,116 220 48 204 472 609 0 841 1,647 322 5 314 1,029 247 120 228 600 196 48 224 1,442 276 75 287 943
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Summary of State Benefit Charging
% of Benefits Charged to Taxable Employers (%) NA 75 65 77 80 82 79 NA 66 71 82 71 73 76 89 69 76 86 77 83 61 66 78 70 76 68 72 91 79 58 71 74 67 86 82 80 67 63 76 74 78 80 74 73 70 55 84 89 64 71 78 72 76 74

2005
% of Benefits % of Benefits Charged Charged to to Reimbursable Inactive Employers Employers (%) (%) NA 8 6 5 2 5 4 7 9 5 8 5 9 7 NA NA 6 6 9 5 8 4 8 6 6 5 2 5 2 5 12 5 7 2 6 5 2 6 0 6 7 7 1 5 14 4 10 11 1 6 13 3 7 7 NA 3 5 5 8 8 11 4 9 5 5 8 NA 3 6 9 5 4 12 4 6 7 7 5 20 6 6 6 10 4 5 5 12 4 8 5 3 12 5 4 3 8 12 6 9 9 3 5 17 4 1 7 7 6
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State

ALASKA ALABAMA ARKANSAS ARIZONA CALIFORNIA COLORADO CONNECTICUT DISTRICT OF COLUMBIA DELAWARE FLORIDA GEORGIA HAWAII IOWA IDAHO ILLINOIS INDIANA KANSAS KENTUCKY LOUISIANA MASSACHUSETTS MARYLAND MAINE MICHIGAN MINNESOTA MISSOURI MISSISSIPPI MONTANA NORTH CAROLINA NORTH DAKOTA NEBRASKA NEW HAMPSHIRE NEW JERSEY NEW MEXICO NEVADA NEW YORK OHIO OKLAHOMA OREGON PENNSYLVANNIA PUERTO RICO RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH VIRGINIA VIRGINISLANDS VERMONT WASHINGTON WISCONSIN WEST VIRGINIA WYOMING United States (average)

% of Benefits Non-Charged (%) 92 15 28 12 6 5 5 NA 22 16 7 15 16 17 5 15 14 3 15 10 26 28 4 8 17 15 13 NA 11 27 14 12 19 15 3 11 17 24 11 0 10 5 15 11 17 17 7 0 18 5 14 7 15 14

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Summary of Experience Rating
Contributions in Benefits Charged Excess of Benefits in Excess of Charged Contributions (% of Benefits) (% of Benefits) (%) (%) NA NA 35 12 28 9 25 24 35 28 35 19 24 19 NA NA NA NA 35 12 25 12 49 16 9 13 19 23 27 12 28 22 38 21 18 21 6 30 48 23 37 9 26 17 13 21 14 9 9 25 27 22 30 19 10 38 52 4 65 16 6 45 7 26 2 26 10 16 29 9 13 27 NA NA 37 17 29 22 NA NA 24 14 16 24 5 27 5 15 45 9 70 3 24 15 NA NA 13 31 37 10 16 21 25 23 29 21 26 19

2005

State

ALASKA ALABAMA ARKANSAS ARIZONA CALIFORNIA COLORADO CONNECTICUT DISTRICT OF COLUMBIA DELAWARE FLORIDA GEORGIA HAWAII IOWA IDAHO ILLINOIS INDIANA KANSAS KENTUCKY LOUISIANA MASSACHUSETTS MARYLAND MAINE MICHIGAN MINNESOTA MISSOURI MISSISSIPPI MONTANA NORTH CAROLINA NORTH DAKOTA NEBRASKA NEW HAMPSHIRE NEW JERSEY NEW MEXICO NEVADA NEW YORK OHIO OKLAHOMA OREGON PENNSYLVANNIA PUERTO RICO RHODE ISLAND SOUTH CAROLINA SOUTH DAKOTA TENNESSEE TEXAS UTAH VIRGINIA VIRGINISLANDS VERMONT WASHINGTON WISCONSIN WEST VIRGINIA WYOMING United States (average)

Experience Rate Reduction (% of Contrib.) (%) NA 32 36 25 15 18 23 NA NA 25 19 35 48 42 35 7 38 38 34 18 25 25 34 43 50 3 25 38 39 11 32 38 37 35 34 48 Na 10 27 NA 37 33 60 44 32 17 46 NA 27 23 39 42 31 31

Experience Rate Total Increase Experience Rating (% of Contrib.) Impact (%) (%) NA -12 24 -8 19 -16 17 -8 8 -8 35 17 21 -2 NA 6 NA -10 48 22 56 38 20 -15 31 -17 8 -34 16 -19 39 32 77 39 16 -23 17 -17 26 8 31 6 26 1 17 -17 28 -15 11 -39 99 96 35 10 17 -21 30 -9 56 45 10 -21 3 -35 105 68 22 -14 11 -24 12 -36 NA 60 21 11 9 -18 NA -27 12 -25 10 -23 19 -41 21 -23 37 5 82 65 35 -11 NA -88 47 20 26 2 21 -18 9 -33 25 -6 29 -3

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Summary of New Employer Tax Rates
State Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist. of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virgin Islands Virginia Washington West Virginia Wisconsin Wyoming

2005

Duration of New New Employer Tax Rate (%): Employer Rate (years): 2.70% 1 Average Industry Rate 1 2.70% 1 3.70% 3 3.40% 1 Greater of 1.7, actual rate, or , for construction industry avg industry rate 1 2.40% 1 Average Assessment Rate 2 2.7 or average rate for all employers if higher 3 2.70% 2 2.62% 3 2.40% 1 1.50% 1 4.7% or average industry rate if higher 3 2.70% 3 12th benefit ratio rank (1.0)% 3 Higher of average of all employers or average industry rate 2 2.7, construction firms receive average industry rate 1 Up to 6.2 based on average industry rate 3 2.75% 2 1.8 up to 2.3 based on state's benefit cost ratio. Foreign contractors avg. industry rate 2 2.53% 1 2.7, construction firms receive average industry rate 2 5-year benefit cost ratio, up to 5.4 1 2.70% 1 Greater of 2.7 or rate assigned to employer's industrial classification 1 Average Industry Rate 3 3.50% 1 2.95% 2.5 2.70% 1 2.80% 3 2.70% 3 Highest rate assigned to employers with positive account balances or 3.4%, whichever is less 1 1.00% 1 150% of max positive balance rate, except construction employers receive negative balance rate 3 Greater of 2.7% or average industry rate 1 1.00% 1 3.00% 1 3.75%, new construction employers pay 10.4% 1.5 2.8 1 1.86 3 2.64% 2 1.2% for first year; 1.0 for second if positive balance 2 2.7, except average industry rate when industry reserve ratio is 0.0% or less 3 Greater of 2.6% or industry rate 1 Average Industry Rate up to 8.1% 1 Average industry rate or rate class eleven if lower 3 1.50% 1 2.50% 1 Average industry rate 2 2.7, Construction and foreign entities pay 7.5% 3 2.7, Construction and foreign entities pay industrial average rate 3 Average industry rate 3

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Significant Measures of State Unemployment Insurance Tax Systems

Data Definitions
Following are the definitions used for all of the items reported on the Significant Measures of State Unemployment Insurance Tax Systems report. The data used for this publication comes from individual state law publications and from the ETA-204 Experience Rating Report submitted yearly by all state agencies. It is important to note that the 204 report contains a distribution of employers by experience rating interval, in which the information for all taxable employers is aggregated into pre-determined experience rating intervals. There is no data provided for individual employers within this report. Also, all contributions from the 204 report are estimated using the actual tax rates in effect for the specified rate year multiplied by the estimated wages for each tax rate interval (derived by applying the recent growth rate to previous yearly wages).
1) Type of Experience Rating Method: Method used to measure employers’ experience with unemployment. There are currently four methods: Reserve Ratio, Benefit Ratio, Benefit Wage Ratio, and Payroll Decline. A “Fixed” measure of rating employers’ experience has predefined intervals for the assignment of tax rates. An “Array” ranking method ranks all of the employers against each other before assigning tax rates. If a claimant has multiple recent employers, states determine the benefits attributable to a specific employer in three ways: 1) proportionally according to the amount of wages earned from each base period employer, 2) in inverse order based on wages earned, or 3) the most recent employer. The maximum amount of an employee’s total wages that is taxable. Minimum statutory rate is the lowest rate (on taxable wages) assigned in law to any employer for the year of the report. Maximum is the highest tax rate (on taxable wages) assigned to an employer for the year of the report.

2) Type of Employer Ranking:

3) Type of Charging Method:

4) Taxable Wage Base:

5) Statutory Tax Rates (Minimum and Maximum):

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6) New Employer Tax Rate:

The tax rate assigned to newly established employers who do not have enough experience to qualify for a variable rate (also Ineligible Rate). The estimated total contributions received by the state divided by the total wages for the year. Average Tax Rate on Taxable Wages is the estimated total contributions received divided by the total taxable wages for the year. The calendar year reserve ratio (year ending UI Trust Fund balance divided by total wages for the calendar year) divided by the Average High Cost Rate (average of the three highest calendar year benefit cost rates in the last twenty years -or a period including three recessions, if longer).

7) Average Tax Rate (on Total Wages/ Taxable Wages):

8) Average High Cost Multiple (AHCM):

Contribution Level
9) Estimated Contributions per Employee: Total amount of estimated contributions for the year divided by the estimated number of covered workers for the same period. The state taxable wage base multiplied by the specific statutory tax rate: Minimum: the taxable wage base times the minimum tax rate in effect for the year. Average: the taxable wage base times the average tax rate (on taxable wages). Maximum: the taxable wage base times the maximum tax rate in effect that year. The amount going to pay benefits is the total benefits in the previous computation year divided by the total estimated contributions in the report year. The amount going into the trust fund is the previous amount subtracted from $1.00 (may be negative).

10) Estimated Contributions per Employee at the Taxable Wage Base (Minimum/ Average/Maximum)

11) For Every One Dollar of Contributions Received the Amount Going: To Pay Benefits in the Previous Computation Year or Into the Trust Fund)

Benefit Charging
12) Benefits Charged to Active Employer Accounts: Total Benefits assigned to taxable employer accounts reported in section B of the ETA-204 report. This amount is also reported as a percent of the total benefits paid in the computation year and as an amount per employee (benefits divided by covered employment).

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13) Benefits Non-Charged to Employers:

The amount of benefits attributable to taxable employers but not charged to individual employer accounts. Benefits assigned to employers that are no longer active. Benefits paid to all claimants from reimbursable employers.

14) Benefits Charged to Inactive Accounts:

15) Total Reimbursable Benefits Paid:

Experience Rating
16) Estimated Contributions from Employers in Excess of Benefits Charged to Those Employers: The total amount by which projected contributions exceed benefit charges, summed over all groups of employers on the ETA-204 report for which contributions do exceed benefit charges. This amount is also reported as a percentage of total benefits paid (divided by total benefits), an amount per employer (divided by all the employers with contributions greater than benefits charged), and the proportion of employers with an excess. The amount by which benefit charges exceed projected contributions, summed over all groups of employers on the ETA-204 report for which benefit charges do exceed contributions. This amount is also reported as a percentage of total benefits paid (divided by total benefits), an amount per employer (divided by all the employers with contributions greater than benefits charged), and the proportion of employers with an excess. The tax rate formulated to equal the average benefit cost rate plus a solvency amount. The average benefit cost rate is equal to the average of the previous ten calendar year ratios of total benefits paid to total taxable wages. The solvency amount is equal to the difference between the state’s current Trust Fund Balance and the Trust Fund Balance needed to have an AHCM of 1.0, divided by five, divided by taxable wages. (For states below 1.0 AHCM, the minimum solvency amount is .1% of taxable wages. For states above a 1.5 AHCM a negative solvency amount (subtracted from benefit costs) is included equal to the amount that the trust fund exceeds the thrust fund balance needed to

17) Benefits Charged to Employers in Excess of the Estimated Contributions from Those Employers:

Adequate Financing Rate:

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have a 1.0 AHCM, divided by 5, divided by taxable wages). 18) The Proportion of Employers that Paid a Tax Rate Below That of the Adequate Financing Rate (see above): Employers Below: The number of employers that were assigned a tax rate lower than the Adequate Financing Rate divided by all employers. Employers Above: The number of employers that were assigned a tax rate above the Adequate Financing Rate divided by all employers. 19) The Difference in Estimated Contributions From the Adequate Financing Rate: Amount Below: The difference is estimated contributions between the amount employers will pay under their current assigned tax rate and the amount they would pay under the adequate financing rate, for all the employers that paid below the Adequate Financing Rate. Amount Above: The difference is estimated contributions between the amount employers will pay under their current assigned tax rate and the amount they would pay under the adequate financing rate, for all the employers that paid above the Adequate Financing Rate. Total Experience Rating Impact: The percentage point difference between the percent of contributions above the Adequate Financing Rate and the percent of contributions raised from the rates below the Adequate Financing Rate.

20) The Average Dollar Amount of the Difference from the Adequate Financing Rate:

Average Amount Below: The average dollar amount per employer of the difference between the amount employers will pay under their current assigned tax rate and the amount they would pay under the adequate financing rate, for all the employers that paid below the Adequate Financing Rate. Average Amount Above: The average dollar amount per employer of the difference paid between the amount employers will pay under their current assigned tax rate and the amount they would pay under the adequate financing rate, for all the employers that paid above the Adequate Financing Rate.

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Distribution of Wages, Benefits and Contributions, by Effective Tax Rates
21) Proportion of Total Wages by Effective Tax Rate: Proportion of total wages aggregated within intervals of effective tax rates (total contributions divided by total wages). Also shown are the percent of total wages for employers assigned the minimum tax rate and the percent of total wages for employers assigned the maximum tax rate. Proportion of employer accounts aggregated within intervals of effective tax rates (total contributions divided by total wages). Also shown are the percent of total wages for employers assigned the minimum tax rate and the percent of total wages for employers assigned the maximum tax rate. Proportion of total benefits charged aggregated within intervals of effective tax rates (total contributions divided by total wages). Also shown are the percent of benefits charged to employers assigned the minimum tax rate and the percent of benefits charged to employers assigned the maximum tax rate. Proportion of total contributions aggregated within intervals of effective tax rates (total contributions divided by total wages). Also shown are the percent of contributions for employers assigned the minimum tax rate and the percent of contributions for employers assigned the maximum tax rate.

22) Proportion of Employers by Effective Tax Rate:

23) Proportion of Total Benefits Charged to Employer Accounts by Effective Tax Rate:

24) Proportion of Estimated Contributions by Effective Tax Rate:

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