(Rate notices were mailed in the first week of July (but were dated 6-24-2021) (Employment & Training Investment Assessment) (Rate notices are expected to mail the week of 1-10-2022) (Rate notices for fiscal year 2022 were mailed in August 2021) (Rate notices are expected to mail by 1-15-2022) (Interest tax factor for bonds sold to repay the federal UI loan) (Rate notices are typically mailed in late February or early March) (Rate notices for fiscal year 2022 were mailed on 8-19-2021) These rates are through the 2022 first quarter. (Rate notices for fiscal year 2022 were mailed on 8-26-2021) (Career Enhancement Program (CEP) surcharge) (Rate notices are typically mailed each December) (State unemployment insurance tax (SUIT) surcharge) (Workforce investment, Mississippi Works, and Workforce Enhancement Training surcharges) (Rate notices were expected to mail by 1-3-2022) (Rate notices are expected to mail after 1-15-2022 but not later than 1-31-2022) (Unemployment Program Administrative Fund or UPAF) (Competitive Skills Scholarship Fund or CSSF) (Incumbent Worker Training Program and Integrity Social Charge Fund rates) The 0.075% Service Capacity Upgrade Fund Tax (SCUF) is again suspended for 2022 (Employment and Training (E&T) Assessment Rate) (Rate notice was electronically available 12-28-21) (Rate notice is expected to mail after 1-1-2022, but before first quarterly return due date) (Rate notice is expected to mail by 1-30-2022) (Rate notice is expected to mail by 1-17-2022) (Rate notice was expected to mail by 12-31-2021) (Rate notices expected to be available in January 2022)Ġ.06% 3, 7 (Employment Security Enhancement Assessment or ESA) Preliminary state unemployment insurance tax facts for 2022**Ģ022 range of SUI rates for merit-rated employers1Ģ022 surcharge not reported on Form 940 2Ģ022 surcharge included in base tax rates and reported on Form 940 For states shaded in gray, the state has not yet officially published the 2022 rate information.įor an analysis of the impact of COVID-19 on employer unemployment insurance costs in 2021, see our special report. Note that the hyperlinks below point to the state source for the SUI tax rate information. The Virgin Islands has carried a federal UI loan balance since 2009, and a FUTA credit reduction has applied since 2011 accordingly, Virgin Islands employers paid FUTA tax at a rate of 3.9% for calendar year 2021. Under the Federal Unemployment Insurance Tax Act (FUTA), the 2022 federal unemployment insurance wage base is $7,000, the maximum tax is 6.0% and the maximum credit reduction is 5.4%, for a net FUTA deposit rate of 0.6%. In addition, most states relieved employers of regular COVID-19 UI benefits during at least a part of the pandemic, further reducing the impact of these UI benefits on individual employer tax rates. More states would have increased their rate schedules but avoided that outcome because many of them deposited federal COVID-19 stimulus funds into their unemployment insurance (UI) trust funds and/or enacted legislation to reduce the impact on employer tax rates caused by the reduction in their UI trust funds. The chart that begins below shows the preliminary 2022 state unemployment insurance (SUI) taxable wage bases and rates for new employers minimum and maximum SUI contribution rates for experienced employers SUI employee contribution rates where applicable and special surcharges.Īs of January 6, 2022, nine states are reporting an increase in their 2022 base SUI tax rate schedules. Preliminary state unemployment insurance tax facts for 2022 (as of January 6, 2022)
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