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Consolidation of ETA 204 and ETA 205 employer tax reports
Summary ETA told state workforce agencies that the ETA 205 report on preliminary average employer contribution rates would end and its information would move into the ETA 204 Experience Rating Report. The attachment provides revised handbook instructions for ETA 204. ETA now lists the letter as Canceled.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 15-11
Date issued
April 19, 2011
Status
Withdrawn
ETA lists this letter Canceled as of 2026-10-24, although the PDF prints “Continuing” in its expiration field.
Status last verified October 24, 2026
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UIPL15-11ACC.pdf (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2011/UIPL15-11ACC.pdf)
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION UI
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
OUI/DFAS
U.S. DEPARTMENT OF LABOR
DATE
Washington, D.C. 20210 April 19, 2011
ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 15-11
TO: STATE WORKFORCE AGENCIES
FROM: JANE OATES /s/
Assistant Secretary
SUBJECT: Consolidation of the ETA 204 and ETA 205 Reports
1. Purpose. To advise states that the ETA 205 report, “Preliminary Estimates of Average
Employer Contribution Rates,” will be discontinued and the information from the report will
be merged into the ETA 204 report, “Experience Rating Report.”
2. References. ET Handbook 401 - Unemployment Insurance Reports Handbook.
3. Background. The ETA 205 report provides annual information about the taxing efforts in
states relative to both taxable and total wages and allows for a comparison of critical solvency
measures among states making it an important tool used by the National Office, state agencies
and the public. It is also used to provide average contribution rates to the Secretary of the
Treasury as required by section 3302(c) of the Federal Unemployment Tax Act. The ETA
204 report is submitted annually and enables the Employment and Training Administration
(ETA) to project revenues of the Unemployment Insurance (UI) program on a state-by-state
basis and to measure the variations in assigned contribution rates which result from different
experience rating systems. Both data sources are key components to the Significant Tax
Measures Report which provides the information necessary to evaluate and compare state UI
tax systems.
4. Additional Guidance. States are no longer required to submit a separate ETA 205 report;
instead the data will now be entered on the revised ETA 204 report. Separate cells have been
created at the end of section B of the ETA 204 for the estimated tax rates previously entered
on the ETA 205 report. There is no change in the methodology used to compute the estimated
tax rates for the revised ETA 204 report.
Beginning in 2011, the revised ETA 204 report will be due April 30 for states with calendar
year tax years. For states with July-June tax years, a partial report with the new cells will be
due April 30, with the full report due October 30.
5. OMB Approval. The ETA 204, Experience Rating Report, has been approved by the Office
of Management and Budget (OMB) in accordance with the Paperwork Reduction Act of 1995.
The OMB approval number is 1205-0164 with an expiration date of May 31, 2012.
RESCISSIONS EXPIRATION DATE
None Continuing
6. Handbook Maintenance. Replace the existing section II, chapter 4 (ETA 204, Experience
Rating Report) dated 4/2007, with the attached revised section II, chapter 4, dated 4/2011.
Please disregard section II, chapter 5.
7. Action Requested. State administrators should distribute this advisory to appropriate staff.
8. Inquiries. Questions should be addressed to your Regional Office.
9. Attachments. Replacement pages for ET Handbook No. 401, 4th Edition, ETA 204,
Experience Rating Report.
UIPL15-11ATT.pdf (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2011/UIPL15-11ATT.pdf)
UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
CONTENTS
A. Facsimile of Form .........................................................................................Il-4-2
1. Sections A and B.....................................................................................Il-4-2
2. Section C, Reserve Ratio ........................................................................Il-4-4
3. Section C, Benefit Ratio ..........................................................................Il-4-6
B. Purpose..........................................................................................................ll-4-7
C. Due Date and Transmittal .............................................................................ll-4-7
D. General Reporting Instructions ...................................................................ll-4-8
E. Definitions......................................................................................................ll-4-8
1. All Subject Accounts ...............................................................................Il-4-8
2. Total Payroll ............................................................................................Il-4-9
3. Taxable Payroll .......................................................................................Il-4-9
4. Eligible Accounts.....................................................................................Il-4-9
5. Ineligible Accounts ..................................................................................Il-4-9
6. Benefits (or Benefit Wages) Charged......................................................Il-4-9
7. Benefits (or Benefit Wages) Not Charged ...............................................Il-4-9
8. Active Employers ....................................................................................Il-4-9
9. Inactive Employers..................................................................................Il-4-9
10. Amount of Account Balances (Reserve Ratio States Only).....................Il-4-9
11. Tax Rates................................................................................................Il-4-10
12. Regularly Rated Accounts.......................................................................Il-4-10
13. Specially Taxed Accounts .......................................................................Il-4-10
14. Computation Date ...................................................................................Il-4-10
15. Rate Year Ending....................................................................................Il-4-10
16. Experience Factor ...................................................................................Il-4-10
17. Average Tax Rate on Total Wages .........................................................II-4-10
18. Average Tax Rate on Taxable Wages.....................................................II-4-10
19. Employee Tax Rate on Total Wages.......................................................II-4-11
F. Item by Item Instructions..............................................................................Il-4-12
1. Section A. Item 3 and Item 4. Subject Accounts with
Positive Balance and Subject Accounts with Negative Balance..............Il-4-12
2. Section B. Summary of Benefits Paid, Charged, and Noncharged .........Il-4-12
3. Section C. All Taxable Subject Accounts: Selected Data .......................Il-4-13
4. Comments...............................................................................................Il-4-13
II-4-1
4/2011
UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
A. Facsimile of Form
1. Sections A and B
ETA 204 EXPERIENCE RATING
STATE: REGION: REPORT FOR PERIOD ENDING:
RATE YEAR ENDING COMPUTATION DATE RATING SYSTEM
SECTION A. All SUBJECT ACCOUNTS: NUMBER & AMOUNTS OF TOTAL & TAXABLE PAYROLL
Number As Of: Payroll 12 Months Ending:
Accounts Total Taxable
Line
No.
(1) (2) (3)
1. Taxable Accounts, Total 101
a. Eligible 102
b. Ineligible 103
2. Reimbursable Account 104
RESERVE RATIO STATES ONLY:
3. Subject Accounts (Positive Or Zero Balance) 201
a. Eligible 202
b. Ineligible 203
4. Subject Accounts (Negative Balance) 204
a. Eligible 205
b. Ineligible 206
SECTION B. SUMMARY OF BENEFITS PAID, CHARGED, AND NONCHARGED
Line
Amount
No.
Total Benefits (Or Benefit Wages) Paid
5. During 12 Months Ending: 301
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4/2011
UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
6. Taxable Employer Accounts 302
a. Charged 303
1. Active 304
2. Inactive 305
b. Noncharged 306
7. Reimbursable Employer Accounts 307
a. Charged 308
b. Noncharged 309
ESTIMATED CALENDAR YEAR (CY) AVERAGE TAX RATES
8. Average Tax Rate on Taxable Wages 401
9. Average Tax Rate on Total Wages 402
Comments:
O M B No.: 1205-0164 O M B Expiration Date: 05/31/2012 Average Estimated Response Time: 15 Minutes
O M B Burden Statement: These reporting instructions have been approved under the Paperwork Reduction Act of 1995.
Persons are not required to respond to this collection of information unless it displays a valid OMB control number. Public
reporting burden for this collection of information includes the time for reviewing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing and reviewing the collection of information. Submission is
required to retain or obtain benefits under SSA 303(a)(6). Send comments regarding this burden estimate or any other
aspect of this collection of information, including suggestions for reducing this burden, to the U.S. Department of Labor, Office
of Unemployment Insurance, Room S-4231, 200 Constitution Ave., NW, Washington, DC, 20210.
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4/2011
UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
2. Section C. Reserve Ratio
ETA 204 EXPERIENCE RATING
STATE: REGION: REPORT FOR RATE YEAR ENDING:
SECTION C. RESERVE RATIO METHOD OF TAXATION
Experience
Factor
Average Number Total Taxable Benefits Estimated
Less Tax of Payroll Payroll Charged Contributions
Than Rate Accounts (000) (000) (000) (000)
Greater
Or (1) (2) (3) (4) (5) (6)
than
Equal
To
ELIGIBLE – REGULARLY RATED BY FACTOR
-80.0
-80.0 -60.0
-60.0 -40.0
-40.0 -20.0
-20.0 -19.0
-19.0 -18.0
-18.0 -17.0
: :
-6.0 -5.0
-5.0 -4.5
-4.5 -4.0
: :
-0.5 0.0
0.0 0.5
: :
14.5 15.0
15.0 16.0
16.0 17.0
: :
19.0 20.0
20.0 25.0
25.0 30.0
: :
45.0
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4/2011
UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
SUBTOTAL
ELIGIBLE-
SPECIALLY
TAXED
TOTAL
ELIGIBLE
TOTAL
INELIGIBLE
TOTAL ALL
SUBJECT
ACCOUNTS
Comments:
O M B No.: 1205-0164 O M B Expiration Date: 05/31/2012 Average Estimated Response Time: 15 Minutes
O M B Burden Statement: These reporting instructions have been approved under the Paperwork Reduction Act of 1995.
Persons are not required to respond to this collection of information unless it displays a valid OMB control number. Public
reporting burden for this collection of information includes the time for reviewing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing and reviewing the collection of information. Submission is
required to retain or obtain benefits under SSA 303(a)(6). Send comments regarding this burden estimate or any other
aspect of this collection of information, including suggestions for reducing this burden, to the U.S. Department of Labor, Office
of Unemployment Insurance, Room S-4231, 200 Constitution Ave., NW, Washington, DC, 20210.
II-4-5
4/2011
UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
3. Section C. Benefit Ratio
ETA 204 EXPERIENCE RATING
STATE: REGION: REPORT FOR RATE YEAR ENDING:
SECTION C. BENEFIT RATIO METHOD OF TAXATION
Experience
Factor Average Number Total Taxable Benefits Estimated
Less Tax of Payroll Payroll Charged Contributions
Greater Than Or Rate Accounts (000) (000) (000) (000)
than Equal (1) (2) (3) (4) (5) (6)
To
ELIGIBLE – REGULARLY RATED
0.0 0.1
0.1 0.2
0.2 0.3
: :
7.9 8.0
8.0 8.5
8.5 9.0
: :
15.0
SUBTOTAL
ELIGIBLE-
SPECIALLY
TAXED
TOTAL
ELIGIBLE
TOTAL
INELIGIBLE
TOTAL ALL
SUBJECT
ACCOUNTS
Comments:
O M B No.: 1205-0164 O M B Expiration Date: 05/31/2012 Average Estimated Response Time: 15 Minutes
O M B Burden Statement: These reporting instructions have been approved under the Paperwork Reduction Act of 1995.
Persons are not required to respond to this collection of information unless it displays a valid OMB control number. Public
reporting burden for this collection of information includes the time for reviewing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing and reviewing the collection of information. Submission is
required to retain or obtain benefits under SSA 303(a)(6). Send comments regarding this burden estimate or any other
aspect of this collection of information, including suggestions for reducing this burden, to the U.S. Department of Labor, Office
of Unemployment Insurance, Room S-4231, 200 Constitution Ave., NW, Washington, DC, 20210.
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4/2011
UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
B. Purpose
The data submitted annually on the ETA 204 will enable ETA to project revenues
for the Unemployment Insurance (UI) program on a state by state basis and to
measure the variations in assigned contribution rates which result from different
experience rating systems. When used in conjunction with data from the Quarterly
Census of Employment and Wages (QCEW), the ETA 204 data will assist in
determining the effects of various factors (e.g., seasonality, stabilization,
expansion, or contraction in employment and payroll, etc.) on the employment
experience of various groups of employers.
The data will also provide to states and the national office an early signal for
potential solvency problems, be useful in analyzing factors which give rise to the
potential problems, and permit an evaluation of the effectiveness of the various
approaches available to correct the problems detected. Moreover, the data are
required as a basis for estimating state average tax rates for the rate year. Finally,
the data are key components of the Significant Tax Measures Report. The
Significant Tax Measures Report provides the information necessary to evaluate
and compare state UI tax systems
Thus, the foregoing information is of value to ETA in analyzing statutory provisions
regarding experience rating, in preparing recommendations or advising states on
proposed legislation involving experience rating, and in responding to inquiries
from state agencies, employer groups, unions and others. Further, the data are a
vital part of a state's management information system and a tool for the
administrator and legislators to enhance the state experience rating system.
The average employer tax rate data reflects annual information about the taxing
efforts in states relative to both taxable and total wages and allows comparison
between states. It is of use to the national office, state agencies and the public.
For those states which have an employee tax, the amount of those taxes collected
should be shown in the comments section of the report.
C. Due Date and Transmittal
All states permitting rate variations based on experience rating (i.e., have an
experience rating system in place) should submit ETA 204 reports. If experience
rating is suspended for a given year, only sections A and B need be submitted.
Notification of the suspension should be indicated in the comments section.
This report is due in the national office on the 30th day of the 4th month (April 30 for
most states) of the rate year to which the report relates. All states are required to
submit lines 401 and 402 by April 30 of the calendar year to which those lines
relate. For example, a state with a rate year starting July 1 must report average
tax rates for the current calendar year by April 30 even though the full report is not
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UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
due until October 30. All sections of the ETA 204 report, including Section C, must
be reported electronically. Sections A and B must be transmitted before Section C
can be transmitted.
D. General Reporting Instructions
Sections A, B, and C of the report should follow the format prescribed in these
instructions. States that use a combination of experience rating methods should
decide which system is the predominant system, and report as if the state used the
predominant system. In the absence of significant changes in state UI laws from
year to year, it is important that states in this situation should be consistent in
choosing which experience rating system predominates.
Alaska, with a Payroll Decline system of experience rating, and Delaware and
Oklahoma, with Benefit Wage Ratio systems of experience rating, are exempt from
filing section C of this report.
For Section C only, columns 3 through 6 must be expressed in thousands.
Subtotals and totals are required for all columns, and they are calculated by
summing the appropriate column. The sum of Section C, Column 5 (Benefits
Charged) should equal or be very close to the total benefits charged reported in
Section B.6.a.1.
Entries should be made for all items. If no activity corresponding to the items
occurred during the report period, a zero should be entered. A report containing
missing data cannot be sent to the National Office. Edit checks can be found in
Handbook 402, Unemployment Insurance Required Reports User’s Manual,
Appendix C.
E. Definitions.
1. All Subject Accounts. Subject Accounts, for purposes of the ETA 204 report,
should consist only of the accounts of those active employers who were
declared accountable or subject prior to either the beginning of the new rate
year or the date designated by law as the computation date. Accounts of
state or local governments, or their instrumentalities, or other units which
make payments in lieu of contributions on a reimbursable basis should be
included only in sections A.2., B.5., and B.7 of the report. These
reimbursable accounts should be excluded from all other entries. Thus, all
accounts for employers who were declared accountable or subject to the
state law prior to the date chosen, and who were active in all or part of the 12-
month period covered by the report and were charged or chargeable for
benefits (or benefit wages) during that period, are included. All subject
accounts for active employers declared accountable or subject on or
subsequent to the date chosen are excluded.
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UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
2. Total Payroll. Total payroll is the total amount of wages paid or payable
(depending on the wording of the state law) to covered workers by employers
subject to the provisions of the state unemployment insurance law for
services performed during the 12 months ending with the computation date.
Total wages include both taxable wages, defined below, and the amount of
wages which are in excess of the wages subject to the contribution provisions
of the state law.
3. Taxable Payroll. Taxable payroll is the part of total payroll which is subject to
the contribution provisions of the state unemployment insurance law (i.e.,
wages up to and including the state's taxable wage base).
4. Eligible Accounts. An account is termed eligible if it has had a sufficient
period of experience as of the computation date to qualify for an experience
rating computation under state law. In addition to accounts for which rates
are assigned under the regular experience rating provisions of state law, this
category includes: accounts delinquent in paying contributions to which the
maximum rate or another special rate has been assigned, accounts which
have been suspended from coverage (but not inactivated) because of
temporary cessation of operations, and seasonal employers who qualify for
special rates.
5. Ineligible Accounts. An account that does not meet the definition for eligible
accounts is considered ineligible. Therefore, an ineligible account is one that
has had an insufficient period of experience as of the computation date to
qualify for an experience rating computation.
6. Benefits (or Benefit Wages) Charged. The total amount of benefit payments
(or benefit wages) charged to employer accounts (before voluntary
contributions are applied).
7. Benefits (or Benefit Wages) Not Charged. The total amount of benefit
payments (or benefit wages) not charged to the account of any employer.
8. Active Employers. An active employer is one that meets the definition of an
active employer for the ETA 581 report.
9. Inactive Employers. An inactive employer is one who does not meet the
definition of an active employer.
10. Positive/Negative Balance Accounts (Reserve Ratio States Only). The
balance shown for each employer's account, i.e., total contributions minus
total benefit charges, is termed a positive balance if the figure is positive or
zero, or a negative balance if the figure is negative.
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UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
11. Tax Rates. The rates used in Section C should be the final assigned rates
upon which contributions will be paid (including solvency and other rate
adjustments, where applicable, but excluding employee contributions) after all
adjustments, both individual and overall, have been made, and which 1)
reflect the effect of employer voluntary contributions on tax rates, and, 2)
were effective at the beginning of the rate year (if rates change during the rate
year).
Section C requires that employers be grouped according to specific
experience factor categories. The average tax rates for these categories are
calculated by dividing the sum of estimated contributions (see F.3.c) of
employers in each category by total taxable wages of employers in that same
category. Show tax rates in percentages.
12. Regularly Rated Accounts. An eligible account is termed "regularly rated" in
Section C if the rate assigned to the account resulted from a formula
computation (of an experience factor) under regular experience-rating
provisions of the state law.
13. Specially Taxed Accounts. An eligible account is considered specially taxed
for section C if the rate assigned to the account did not result directly from a
formula computation under regular experience-rating provisions of the state
law. Examples are: 1) an account of a seasonal employer which has been
given a special rate provided by law or regulation, 2) a state or local
government entity taxed according to a special rate schedule, or 3) a
delinquent employer assigned a special rate.
14. Computation Date. The date as of which the employer’s experience is
measured for the purpose of determining tax rates.
15. Rate Year Ending. The ending date of the period for which tax rates are
being assigned based on the computation date. As an example; assuming
the computation date is June 30, 2011, and the rates are being calculated to
be applied on January 1, 2012, the rate year end date would be 12/31/2012.
16. Experience Factor. Reserve ratio or benefit ratio, as appropriate.
17. Average Tax Rate on Total Wages. Compute by dividing the sum of
estimated contributions for all taxable employers by the sum of estimated total
wages for all taxable employers.
18. Average Tax Rate on Taxable Wages. Compute by dividing the sum of
estimated contributions for all taxable employers by the sum of estimated
taxable wages for all taxable employers.
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UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
19. Employee Tax Rate on Total Wages. For those states which have an
employee tax in place, report, in the comments section, the employee tax rate
on total wages by dividing the sum of estimated employee contributions by the
sum of estimated total wages for all employees.
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UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
F. Item by Item Instructions
Specific instructions are given only to the extent necessary to supplement the titles
of the items.
1. Section A. Item 3 and Item 4. Subject Accounts with Positive Balance and
Subject Accounts with Negative Balance. These items should be filled in only
by states using Reserve Ratio systems.
2. Section B. Summary of Benefits Paid, Charged, and Noncharged.
a. Item 5. Benefits (or Benefit Wages) Paid, During 12 Months Ending: Enter
the ending date (usually the computation date) of the last 12-month period
used in the formula to measure benefit charges, and the total amount paid
(both charged and noncharged) during the period. Include any benefits
paid which impact the state trust fund accounts, (e.g., benefits under
regular state UI, the state portion of Extended Benefits, and the state's
liability for combined wage claim (CWC) payments). Exclude benefits paid
under any program other than the state unemployment insurance program
(e.g., benefits paid to Puerto Rican sugar workers). Exclude CWC
payments for which other states are liable. In states using the benefit
wage ratio system of experience rating, total benefit wages are entered
instead of total benefits. This entry should be equal to the sums of items 6
and 7. It also should be approximately equal to total state benefits during
the corresponding period as shown on the ETA-2112 report (sum these
items: Net UI Benefits, Net State Share EB, Reimbursable Local
Government, Reimbursable State Government, Reimbursable Non-profit,
and Interstate Benefits).
b. Item 6(a). Charged. Enter the amount of benefits (or benefit wages)
included in item 6 which were shown as a charge to any taxable
employer's account. Exclude amounts which were charged during the 12-
month period but removed before computing the experience rate. Benefit
Charges should not reflect any reduction for voluntary contributions.
c. Item 6(b). Noncharged. Enter the amount of benefits (or benefit wages)
included in item 6 which is attributable to taxable employer accounts but is
not charged to such accounts. Exclude CWC payments for which other
states are liable.
d. Item 8. Average Tax Rate on Taxable Wages. Enter the estimated
average tax rate for the calendar year referenced by the report on line 401
as a percentage (e.g. 2.3) with one decimal place, as opposed to a rate
(0.023). This rate should be consistent with data reported in Section C.
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UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
e. Item 9. Average Tax Rate on Total Wages. Enter the estimated average
tax rate for the calendar year referenced by the report on line 402 as a
percentage (e.g. 2.3) with one decimal place, as opposed to a rate
(0.023). This rate should be consistent with data reported in Section C.
3. Section C. All Taxable Subject Accounts: Selected Data.
a. Column 1. Average Tax Rate. Enter the final assigned employer tax rate
that corresponds with the experience factor shown in the Experience
Factor column. If more than one tax rate falls into an experience factor
category, an average tax rate should be computed by dividing the sum of
estimated contributions, column 6, for those employers by the sum of
taxable wages, column 4, attributable to those same employers. Tax rates
should be shown as percentages.
Estimated contributions for an employer are equal to taxable wages for the
12 months ending on the computation date multiplied by the employer’s
final assigned tax rate in the current rate year.
b. Column 5. Benefits Charged (Adjusted Benefit Wages Charged). In
reserve ratio and benefit ratio states, for each experience factor category
and for ineligible accounts and specially taxed accounts, enter actual
benefits charged (before voluntary contributions are applied) during the
12-month period ending with the computation date. The sum of this
column should equal or be very close to the total benefits charged
reported in Section B.6.a.1.
c. Column 6. Estimated Contributions. Contributions for the rate year of this
report are not yet known and must be estimated. Estimated contributions
for the group are the sum of estimated contributions for all employers in
the rate group. Estimated contributions for an employer are equal to
taxable wages for the 12 months ending on the computation date
multiplied by the employer’s final assigned tax rate in the current rate year.
4. Comments. Comments should be provided to explain any significant
administrative, legal, or economic factors that may affect the data reported.
In particular, states should explain significant changes from the prior year in
noncharges (Sections B.6.b and B.7.b) and charges to inactive accounts
(Section B.6.a.2). Electronic reporting allows for four screen lines of
comments.
a. Administrative Factors Affecting Data Reported on the Tabulation.
Describe any administrative factors such as rules and regulations which
may affect the data reported in such a way that they will lack comparability
with data submitted on prior reports.
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UI REPORTS HANDBOOK NO. 401
ETA 204 Experience Rating Report
b. Legal Factors Affecting Data Reported on Tabulations. Describe any legal
factors such as new laws or amendments to the state unemployment
insurance law which may affect the data reported in such a way that they
lack comparability with the data submitted on prior reports. For example,
changes in tax schedules, either legislated or automatic, should be
explained.
c. Economic Factors Affecting Data Reported on Tabulations. Describe any
economic factors, such as recession in key industries or major plant
closings, which may affect the data reported.
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4/2011
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