Overview
Voluntary contributions are not subject to a refund or credit. Voluntary contributions will not be accepted if all obligations are not met by the employer. This includes outstanding liabilities, missing returns, and/or failure to submit the requested information. In those instances, the payment will be applied to any outstanding liabilities. If there are no liabilities or the payment exceeds the liabilities, the remaining payment may be refunded.
To reduce your current year contribution rate, we must receive the voluntary contribution payment on or before March 31 the current year.
Use your Notice of U.I. Rate (IA 97) for the current year to decide if a voluntary payment will benefit your account. The Rate Charts available on this website and the following formula will aid you in your calculation. Note: A voluntary contribution may also affect your subsidiary rate.
| Locate the Normal Contribution Rate you want and enter the Employer Account Percentage you need for that rate. Look under the column for the current year Size of Fund Index (IA 97a). | ____________ |
| Average wages subject to contribution (IA 97 #3). (Multiply line 1 by line 2) | x___________ |
| This will be the amount of the Employer Account Balance you will need. | =___________ |
| Actual account balance. (IA 97 #2) | ____________ |
| Subtract your actual Employer Account Balance from the balance you will need. The difference is the Voluntary Contribution Estimated Amount. | ____________ |
To Evaluate Estimated Savings
Multiply your anticipated wages subject to contribution for current calendar year by your actual rate and your desired rate. The difference between the two, minus the Voluntary Contribution, will be your estimated savings.
Employers are required to pay Unemployment Insurance (UI) contributions on remuneration to each employee in a calendar year up to the UI wage base. Beginning in 2026, the wage base will permanently adjust January 1 of each year to 18% (0.18) of the state average annual wage, rounded up to the nearest $100. For purposes of determining the wage base, the state average annual wage is calculated using the four most recent quarters of published New York State quarterly census of employment and wages data. The state average annual wage cannot be reduced from the prior year’s level.
Historical and current taxable wage base figures are provided below. This page will be updated no later than 12/31 of each year.
Calendar Year
- 2013 and prior $8,500
- 2014 - $10,300
- 2015 - $10,500
- 2016 - $10,700
- 2017 - $10,900
- 2018 - $11,100
- 2019 - $11,400
- 2020 - $11,600
- 2021 - $11,800
- 2022 - $12,000
- 2023 - $12,300
- 2024 - $12,500
- 2025 - $12,800
- 2026 - $17,600
Note:
This formula does not apply if you have:
- A negative account balance transfer
- An E code rate
- An A or F code (these rates are not adjustable)
Your rate code is the letter in the upper right-hand corner of your Rate Notice.
Refer to letter IA93 for questions about the E code rate.
To Make a Voluntary Contribution
Send your check payable to NYS Unemployment Insurance to the attention of:
Banking Unit
Employer Account Adjustment Section
W.A. Harriman Campus, Building 12, Room 335
Albany, N.Y. 12226
Note:
- Write your employer registration number on your letter and check.
- Include a letter stating the payment is a voluntary contribution for the current rate year.
- Do not state or imply any conditions as it may cause us to reject the voluntary payment.
For questions about Voluntary Contributions, call our Employer Hotline toll-free at (888)-899-8810.
Glossary of Terms
Voluntary Contribution: The Unemployment Insurance Law provides an opportunity for employers to make a voluntary contribution prior to March 31 to affect that year's Unemployment Insurance rate and possibly future year rates.
Account Balance: An employer's account balance is determined on 12/31 of every year by taking the account balance as of 12/31 of the prior year and adding all the timely normal contributions paid minus any unemployment benefits charged to an employer's account.
Account Percentage: An employer's account percentage is calculated by dividing the balance of the employer's account on the computation date by the employer's average payroll for the past five payroll years. If the employer has been liable for less than 5 years, then we divide by the number of payroll years in which the employer was liable.
Negative Account Balance: When the benefits charged to an employer's account exceed the contributions credited to the employer's account.