Unemployment Insurance
Employer Contribution Rates
Rates of contribution. (a) Each qualified employer's rate of contribution shall be the percentage shown in the column headed by the size of the fund index as of the computation date and on the same line with his or her negative or positive employer's account percentage, except that if within the three payroll years preceding the computation date any part of a negative balance has been transferred from any employer's account as a charge to the general account pursuant to the provisions of paragraph (e) of subdivision one of this section such employer's rate of contribution shall be the maximum contribution rate as shown in the column headed by the size of fund index.
Effective January 1, 2014 and forward
Size Of Fund Index With Employer's Negative Account Percentage
| Employer's Negative Account Percentage | Size of Fund Index | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Less than 0% | 0% but less than 0.5% | 0.5% but less than 1.0% | 1.0% but less than 1.5% | 1.5% but less than 2.0% | 2.0% but less than 2.5% | 2.5% but less than 3.0% | 3.0% but less than 3.5% | 3.5% but less than 4.0% | 4.0% but less than 4.5% | 4.5% but less than 5.0% | 5.0% or more | |
| 21.0% or more | 8.9 | 8.7 | 8.5 | 8.3 | 8.1 | 7.3 | 6.9 | 6.5 | 6.2 | 6.1 | 6.0 | 5.9 |
| 20.5% or more but less than 21.0% | 8.8 | 8.6 | 8.4 | 8.2 | 8.0 | 7.2 | 6.8 | 6.4 | 6.1 | 6.0 | 5.9 | 5.8 |
| 20.0% or more but less than 20.5% | 8.7 | 8.5 | 8.3 | 8.1 | 7.9 | 7.1 | 6.7 | 6.3 | 6.0 | 5.9 | 5.8 | 5.7 |
| 19.5% or more but less than 20.0% | 8.6 | 8.4 | 8.2 | 8.0 | 7.8 | 7.0 | 6.6 | 6.2 | 5.9 | 5.8 | 5.7 | 5.6 |
| 19.0% or more but less than 19.5% | 8.5 | 8.3 | 8.1 | 7.9 | 7.7 | 6.9 | 6.5 | 6.1 | 5.8 | 5.7 | 5.6 | 5.5 |
| 18.5% or more but less than 19.0% | 8.4 | 8.2 | 8.0 | 7.8 | 7.6 | 6.8 | 6.4 | 6.0 | 5.7 | 5.6 | 5.5 | 5.4 |
| 18.0% or more but less than 18.5% | 8.3 | 8.1 | 7.9 | 7.7 | 7.5 | 6.7 | 6.3 | 5.9 | 5.6 | 5.5 | 5.4 | 5.3 |
| 17.5% or more but less than 18.0% | 8.2 | 8.0 | 7.8 | 7.6 | 7.4 | 6.6 | 6.2 | 5.8 | 5.5 | 5.4 | 5.3 | 5.2 |
| 17.0% or more but less than 17.5% | 8.1 | 7.9 | 7.7 | 7.5 | 7.3 | 6.5 | 6.1 | 5.7 | 5.4 | 5.3 | 5.2 | 5.1 |
| 16.5% or more but less than 17.0% | 8.0 | 7.8 | 7.6 | 7.4 | 7.2 | 6.4 | 6.0 | 5.6 | 5.3 | 5.2 | 5.1 | 5.0 |
| 16.0% or more but less than 16.5% | 7.9 | 7.7 | 7.5 | 7.3 | 7.1 | 6.3 | 5.9 | 5.5 | 5.2 | 5.1 | 5.0 | 4.9 |
| 15.5% or more but less than 16.0% | 7.8 | 7.6 | 7.4 | 7.2 | 7.0 | 6.2 | 5.8 | 5.4 | 5.1 | 5.0 | 4.9 | 4.8 |
| 15.0% or more but less than 15.5% | 7.7 | 7.5 | 7.3 | 7.1 | 6.9 | 6.1 | 5.7 | 5.3 | 5.0 | 4.9 | 4.8 | 4.7 |
| 14.5% or more but less than 15.0% | 7.6 | 7.4 | 7.2 | 7.0 | 6.8 | 6.0 | 5.6 | 5.2 | 4.9 | 4.8 | 4.7 | 4.6 |
| 14.0% or more but less than 14.5% | 7.5 | 7.3 | 7.1 | 6.9 | 6.7 | 5.9 | 5.5 | 5.1 | 4.8 | 4.7 | 4.6 | 4.5 |
| 13.5% or more but less than 14.0% | 7.4 | 7.2 | 7.0 | 6.8 | 6.6 | 5.8 | 5.4 | 5.0 | 4.7 | 4.6 | 4.5 | 4.4 |
| 13.0% or more but less than 13.5% | 7.3 | 7.1 | 6.9 | 6.7 | 6.5 | 5.7 | 5.3 | 4.9 | 4.6 | 4.5 | 4.4 | 4.3 |
| 12.5% or more but less than 13.0% | 7.2 | 7.0 | 6.8 | 6.6 | 6.4 | 5.6 | 5.2 | 4.8 | 4.5 | 4.4 | 4.3 | 4.2 |
| 12.0% or more but less than 12.5% | 7.1 | 6.9 | 6.7 | 6.5 | 6.3 | 5.5 | 5.1 | 4.7 | 4.4 | 4.3 | 4.2 | 4.1 |
| 11.5% or more but less than 12.0% | 7.0 | 6.8 | 6.6 | 6.4 | 6.2 | 5.4 | 5.0 | 4.6 | 4.3 | 4.2 | 4.1 | 4.0 |
| 11.0% or more but less than 11.5% | 6.9 | 6.7 | 6.5 | 6.3 | 6.1 | 5.3 | 4.9 | 4.5 | 4.2 | 4.1 | 4.0 | 3.9 |
| 10.5% or more but less than 11.0% | 6.8 | 6.6 | 6.4 | 6.2 | 6.0 | 5.2 | 4.8 | 4.4 | 4.1 | 4.0 | 3.9 | 3.8 |
| 10.0% or more but less than 10.5% | 6.7 | 6.5 | 6.3 | 6.1 | 5.9 | 5.1 | 4.7 | 4.3 | 4.0 | 3.9 | 3.8 | 3.7 |
| 9.5% or more but less than 10.0% | 6.6 | 6.4 | 6.2 | 6.0 | 5.8 | 5.0 | 4.6 | 4.2 | 3.9 | 3.8 | 3.7 | 3.6 |
| 9.0% or more but less than 9.5% | 6.5 | 6.3 | 6.1 | 5.9 | 5.7 | 4.9 | 4.5 | 4.1 | 3.8 | 3.7 | 3.6 | 3.5 |
| 8.5% or more but less than 9.0% | 6.4 | 6.2 | 6.0 | 5.8 | 5.6 | 4.8 | 4.4 | 4.0 | 3.7 | 3.6 | 3.5 | 3.4 |
| 8.0% or more but less than 8.5% | 6.3 | 6.1 | 5.9 | 5.7 | 5.5 | 4.7 | 4.3 | 3.9 | 3.6 | 3.5 | 3.4 | 3.3 |
| 7.0% or more but less than 8.0% | 6.2 | 6.0 | 5.8 | 5.6 | 5.4 | 4.6 | 4.2 | 3.8 | 3.5 | 3.4 | 3.3 | 3.2 |
| 6.0% or more but less than 7.0% | 6.1 | 5.9 | 5.7 | 5.5 | 5.3 | 4.5 | 4.1 | 3.7 | 3.4 | 3.3 | 3.2 | 3.1 |
| 5.0% or more but less than 6.0% | 6.0 | 5.8 | 5.6 | 5.4 | 5.2 | 4.4 | 4.0 | 3.6 | 3.3 | 3.2 | 3.1 | 3.0 |
| 4.0% or more but less than 5.0% | 5.9 | 5.7 | 5.5 | 5.3 | 5.1 | 4.3 | 3.9 | 3.5 | 3.2 | 3.1 | 3.0 | 2.9 |
| 3.0% or more but less than 4.0% | 5.6 | 5.4 | 5.2 | 5.0 | 4.8 | 4.2 | 3.8 | 3.4 | 3.1 | 3.0 | 2.9 | 2.8 |
| 2.0% or more but less than 3.0% | 5.5 | 5.3 | 5.1 | 4.9 | 4.7 | 4.1 | 3.7 | 3.3 | 3.0 | 2.9 | 2.8 | 2.7 |
| 1.0% or more but less than 2.0% | 5.4 | 5.2 | 5.0 | 4.8 | 4.6 | 4.0 | 3.6 | 3.2 | 2.9 | 2.8 | 2.7 | 2.6 |
| Less than 1.0% | 5.2 | 5.0 | 4.8 | 4.6 | 4.4 | 3.8 | 3.4 | 3.0 | 2.7 | 2.6 | 2.5 | 2.4 |
Size Of Fund Index With Employer's Positive Account Percentage
Effective January 1, 2014 and forward
| Employer's Positive Account Percentage | Size of Fund Index | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Less than 0% | 0% but less than 0.5% | 0.5% but less than 1.0% | 1.0% but less than 1.5% | 1.5% but less than 2.0% | 2.0% but less than 2.5% | 2.5% but less than 3.0% | 3.0% but less than 3.5% | 3.5% but less than 4.0% | 4.0% but less than 4.5% | 4.5% but less than 5.0% | 5.0% or more | |
| Less than 1.0% | 4.1 | 3.9 | 3.7 | 3.5 | 3.3 | 2.9 | 2.5 | 2.1 | 1.9 | 1.8 | 1.7 | 1.6 |
| 1.0% or more but less than 2.0% | 4.0 | 3.8 | 3.6 | 3.4 | 3.2 | 2.8 | 2.4 | 2.0 | 1.8 | 1.7 | 1.6 | 1.5 |
| 2.0% or more but less than 3.0% | 3.9 | 3.7 | 3.5 | 3.3 | 3.1 | 2.7 | 2.3 | 1.9 | 1.7 | 1.6 | 1.5 | 1.4 |
| 3.0% or more but less than 4.0% | 3.8 | 3.6 | 3.4 | 3.2 | 3.0 | 2.6 | 2.2 | 1.8 | 1.6 | 1.5 | 1.4 | 1.3 |
| 4.0% or more but less than 5.0% | 3.7 | 3.5 | 3.3 | 3.1 | 2.9 | 2.5 | 2.1 | 1.7 | 1.5 | 1.4 | 1.3 | 1.2 |
| 5.0% or more but less than 5.5% | 3.6 | 3.4 | 3.2 | 3.0 | 2.8 | 2.4 | 2.0 | 1.6 | 1.4 | 1.3 | 1.2 | 1.1 |
| 5.5% or more but less than 5.75% | 3.5 | 3.3 | 3.1 | 2.9 | 2.7 | 2.3 | 1.9 | 1.5 | 1.3 | 1.2 | 1.1 | 1.0 |
| 5.75% or more but less than 6.0% | 3.4 | 3.2 | 3.0 | 2.8 | 2.6 | 2.2 | 1.8 | 1.4 | 1.2 | 1.1 | 1.0 | 0.9 |
| 6.0% or more but less than 6.25% | 3.3 | 3.1 | 2.9 | 2.7 | 2.5 | 2.1 | 1.7 | 1.3 | 1.1 | 1.0 | 0.9 | 0.8 |
| 6.25% or more but less than 6.5% | 3.2 | 3.0 | 2.8 | 2.6 | 2.4 | 2.0 | 1.6 | 1.2 | 1.0 | 0.9 | 0.8 | 0.7 |
| 6.5% or more but less than 6.75% | 3.1 | 2.9 | 2.7 | 2.5 | 2.3 | 1.9 | 1.5 | 1.1 | 0.9 | 0.8 | 0.7 | 0.6 |
| 6.75% or more but less than 7.0% | 3.0 | 2.8 | 2.6 | 2.4 | 2.2 | 1.8 | 1.4 | 1.0 | 0.8 | 0.7 | 0.6 | 0.5 |
| 7.0% or more but less than 7.25% | 2.9 | 2.7 | 2.5 | 2.3 | 2.1 | 1.7 | 1.3 | 0.9 | 0.7 | 0.6 | 0.5 | 0.4 |
| 7.25% or more but less than 7.5% | 2.8 | 2.6 | 2.4 | 2.2 | 2.0 | 1.6 | 1.2 | 0.8 | 0.6 | 0.5 | 0.4 | 0.3 |
| 7.5% or more but less than 7.75% | 2.7 | 2.5 | 2.3 | 2.1 | 1.9 | 1.5 | 1.1 | 0.7 | 0.5 | 0.4 | 0.3 | 0.2 |
| 7.75% or more but less than 8.0% | 2.6 | 2.4 | 2.2 | 2.0 | 1.8 | 1.4 | 1.0 | 0.6 | 0.4 | 0.3 | 0.2 | 0.1 |
| 8.0% or more but less than 8.25% | 2.5 | 2.3 | 2.1 | 1.9 | 1.7 | 1.3 | 0.9 | 0.5 | 0.3 | 0.2 | 0.1 | 0.0 |
| 8.25% or more but less than 8.5% | 2.4 | 2.2 | 2.0 | 1.8 | 1.6 | 1.2 | 0.8 | 0.4 | 0.2 | 0.1 | 0.0 | 0.0 |
| 8.5% or more but less than 8.75% | 2.3 | 2.1 | 1.9 | 1.7 | 1.5 | 1.1 | 0.7 | 0.3 | 0.1 | 0.0 | 0.0 | 0.0 |
| 8.75% or more but less than 9.0% | 2.2 | 2.0 | 1.8 | 1.6 | 1.4 | 1.0 | 0.6 | 0.2 | 0.0 | 0.0 | 0.0 | 0.0 |
| 9.0% or more but less than 9.25% | 2.1 | 1.9 | 1.7 | 1.5 | 1.3 | 0.9 | 0.5 | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 |
| 9.25% or more but less than 9.5% | 2.0 | 1.8 | 1.6 | 1.4 | 1.2 | 0.8 | 0.4 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| 9.5% or more but less than 9.75% | 1.9 | 1.7 | 1.5 | 1.3 | 1.1 | 0.7 | 0.3 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| 9.75% or more but less than 10.0% | 1.8 | 1.6 | 1.4 | 1.2 | 1.0 | 0.6 | 0.2 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| 10.0% or more but less than 10.25% | 1.7 | 1.5 | 1.3 | 1.1 | 0.9 | 0.5 | 0.1 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| 10.25% or more but less than 10.5% | 1.6 | 1.4 | 1.2 | 1.0 | 0.8 | 0.4 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
| 10.5% or more | 1.5 | 1.3 | 1.1 | 0.9 | 0.7 | 0.3 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Subsidiary Contributions
Subsidiary contributions. (i) Employers shall pay a subsidiary contribution based on their rate as specified in the subsidiary contribution schedule as applied to wages paid in the four calendar quarters immediately subsequent to the computation date. The rate of each employer's subsidiary contribution shall be the percentage shown in the column headed by the general account balance as of the computation date and on the same line designating the range of employer account percentages in which an individual employer's account is found. The subsidiary rate for employers who have not been liable for contributions during at least the five completed calendar quarters ending on the computation date shall be the highest percentage for those employers with a positive employer's account percentage. Such subsidiary contribution shall be paid in addition to any other amounts otherwise payable under this article, and shall be assessed and collected in the same manner as the contributions prescribed by section five hundred seventy of this title.The proceeds of the subsidiary contribution shall be deposited in the fund and credited to the general account. (ii) The terms "employer account percentage", "computation date" and "wages" shall have the meaning prescribed pursuant to article eighteen of this chapter.
Vertical= Employer's Account Percentage
Horizontal= General Account Balance (In Millions Of Dollars)
| Less than $0 | $0 or more but less than $75 | $75 or more but less than $150 | $150 or more but less than $225 | $225 or more but less than $300 | $300 or more but less than $375 | $375 or more but less than $450 | $450 or more but less than $525 | $525 or more but less than $600 | $600 or more but less than $650 | $650 or more | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Less than 0.0% (Negative) | .925% | .825% | .725% | .625% | .525% | .425% | .325% | .225% | .125% | .025% | .000% |
| 0.0% or more but less than 5.5% | .625% | .625% | .625% | .525% | .425% | .325% | .225% | .125% | .025% | .000% | .000% |
| 5.5% or more but less than 7.5% | .625% | .625% | .525% | .425% | .325% | .225% | .125% | .025% | .000% | .000% | .000% |
| 7.5% or more but less than 9% | .625% | .525% | .425% | .325% | .225% | .125% | .025% | .000% | .000% | .000% | .000% |
| 9% or more | .525% | .425% | .325% | .225% | .125% | .025% | .000% | .000% | .000% | .000% | .000% |
Sec. 581-b. Contributions to the re-employment service fund. Each eligible employer that is liable for contributions under this article shall each calendar quarter make an additional contribution to the re-employment service fund in an amount equal to seventy-five one-thousandths of a percent (0.075%) of its quarterly payroll subject to contributions. In any particular calendar year when contributions paid into the re-employment service fund by all eligible employers equals thirty-five million dollars, any further contributions for the remainder of such year shall be credited to the general account pursuant to section five hundred seventy-seven of this title.