Back to Federal guidance

State unemployment experience rating indexes, 1998–2002

Summary ETA published state unemployment insurance Experience Rating Index data for rate years 1998 through 2002, along with a historical series and the formula used to calculate the index. It explained that the measure reflects the share of benefit costs effectively charged to employers and described changes to the ETA 204 reporting format. State tax and reporting staff were asked to use the revised format where they had not done so. 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. 26-03

Date issued

May 23, 2003

Status

Withdrawn

ETA lists this letter Canceled; it printed a May 31, 2004 expiration date.

Status last verified October 25, 2026

Topics

Unemployment Insurance Unemployment Tax Experience Rating

Source

View the official document

Is this still the rule?

This document has been withdrawn. Ezel checks what federal law requires today, under current federal labor law, and answers your situation with citations.

About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.

Official letter (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL26-03.html):

EMPLOYMENT AND TRAINING ADMINISTRATION ADVISORY SYSTEM
U.S. Department of Labor
Washington, D.C. 20210
CLASSIFICATION: OWS
CORRESPONDENCE SYMBOL: OWS/OIS/DFAS
DATE: May 23, 2003
UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 26-03
TO: ALL STATE WORKFORCE AGENCIES
FROM: CHERYL ATKINSON /s/, Administrator, Office of Workforce Security
SUBJECT: Experience Rating Index for Rate Years 1998-2002
RESCISSIONS: None
EXPIRATION DATE: May 31, 2004

Purpose. To transmit the Experience Rating Index (ERI) for states for rate years 1998-2002.
Reference. Unemployment Insurance Program Letter (UIPL) No. 3-92, UIPL No. 37-93, UIPL No. 40-94, UIPL No. 32-95, UIPL No. 25-96, UIPL No.13-98 and UIPL No. 5-99.
Background.
The referenced UIPLs published the ERI for Rate Years 1988 - 1997. This UIPL renews the ERI series and is the first publication of ERI and ETA 204 data since the Section C format was changed in 1998.
Experience rating is the system by which tax rates vary in relation to an employer's experience with unemployment. Experience rating has three major objectives: to serve as an incentive to stabilize employment, to produce proper allocation of the cost of unemployment benefits and to encourage employer participation in the program. The Experience Rating Index attempts to measure the degree of experience rating in states' Unemployment Insurance systems by determining the proportion of benefits that are effectively charged to employers. Attachment VII describes how the Experience Rating Index is calculated. The higher the Experience Rating Index the greater the degree of experience rating.
ETA 204 Changes. Starting with reports for rate year 1998, a new uniform format for Section C of the ETA 204 report has been in place. Under the old format, employers were grouped by tax rate and then aggregated to larger groups if a state had more than 30 tax rate groups. Thus the number and experience factor ranges of the groups varied widely across states. The new format standardized Section C for three purposes: 1) to allow for electronic submission of Section C; 2) to allow for a uniform methodology across states for calculating the Ineffective Charges (IEC) component of the ERI; and 3) to allow for better analysis of the data. In the new format, employers are grouped by experience factor (e.g. reserve ratio) rather than by tax rate. All states with the same experience rating system are required to use the same groupings of employers. There is one set of groupings for benefit ratio states and another set of groupings for reserve ratio states.
Action Required. Please distribute to appropriate staff. As the tables show, many states were unable to provide Section C in the new format for some or all of the years shown. Those states that have not yet programmed the revised Section C are requested to do so as soon as possible, since missing reports severely limit the usefulness of the data. The ETA 204 report is a required report.
Inquiries. Direct inquiries to the appropriate Regional Office.
Attachments.
I - Experience Rating Index by State for Rate Years 1988 - 2001.
II - Experience Rating Index by State for Rate Year 1998.
III - Experience Rating Index by State for Rate Year 1999.
IV - Experience Rating Index by State for Rate Year 2000.
V - Experience Rating Index by State for Rate Year 2001.
VI - Experience Rating Index by State for Rate Year 2002.
VII -Calculation of Experience Rating Index.

Official Attachment I (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL26-03_attachI.xls):

Experience Rating Index by State, Rate Years 1988–2002

State	1988	1989	1990	1991	1992	1993	1994	1995	1996	1997	1998	1999	2000	2001	2002
Alabama	71	78	74	56	49	64	52	57	60	51	INA	59	65	69	58
Alaska			(Payroll Decline System - ERI cannot be calculated)
Arizona	80	80	83	78	69	76	81	83	76	77	INA	INA	INA	54	50
Arkansas	48	47	56	60	58	53	INA	INA	56	61	60	60	59	59	59
California	65	67	68	64	52	53	53	58	57	59	INA	61	61	INA	INA
Colorado	45	53	60	65	64	62	68	66	56	56	65	73	72	72	70
Connecticut	62	64	58	47	42	49	59	60	65	66	70	INA	INA	65	68
Delaware	INA	51	71	70	INA	54	47	57	60	Report Not Required
Dist. of Columbia	47	56	72	72	62	INA	64	INA	78	77	78	INA	86	INA	INA
Florida	68	66	50	56	53	INA	75	72	71	71	INA	INA	INA	55	62
Georgia	61	65	62	65	52	58	75	79	80	67	51	INA	12*	13*	14
Hawaii	71	56	66	63	32	36	33	44	44	45	47	54	56	57	51
Idaho	55	64	58	53	44	54	50	60	58	53	51	53	53	51	54
Illinois	72	76	76	78	74	71	79	82	83	75	88	87	88	INA	57
Indiana	81	91	94	84	78	75	75	75	69	60	60	65	59	56	44
Iowa	78	77	67	70	74	67	66	62	70	64	60	62	66	66	62
Kansas	64	73	69	69	57	58	59	18*	16*	68	INA	57	63	62	58
Kentucky	79	79	75	72	58	66	72	63	70	67	INA	68	69	66	65
Louisiana	42	87	85	88	83	77	75	77	72	70	68	65	63	INA	64
Maine	62	60	60	52	41	50	60	59	58	55	60	62	54	59	47
Maryland	INA	72	62	62	65	INA	INA	INA	INA	INA	INA	INA	INA	INA	INA
Massachusetts	55	54	50	40	43	47	58	58	50	55	63	INA	63	63	56
Michigan	80	67	72	70	63	73	77	78	73	INA	68	72	67	INA	INA
Minnesota	67	66	69	62	58	64	69	INA	72	74	INA	62	63	59	30
Mississippi	40	54	53	42	51	53	50	52	50	42	47	47	46	47	44
Missouri	61	58	59	61	55	63	70	63	69	68	65	INA	60	59	53
Montana	54	58	62	61	55	62	63	61	60	INA	INA	INA	INA	INA	48
Nebraska	61	57	63	60	57	56	55	57	50	48	INA	47	46	48	46
Nevada	66	67	68	63	41	59	72	77	80	76	76	72	INA	INA	INA
New Hampshire	INA	INA	81	72	55	68	77	82	84	82	81	INA	53	63	72
New Jersey	INA	78	75	70	63	51	38	61	64	59	INA	56	58	60	51
New Mexico	51	59	63	63	62	62	67	64	63	63	INA	57	51	INA	INA
New York	80	73	61	55	51	82	84	85	86	85	83	71	71	71	71
North Carolina	INA	INA	INA	50	44	42	31	INA	8*	44	37	INA	INA	40	43
North Dakota	62	65	57	64	60	56	64	59	62	52	72	INA	77	79	81
Ohio	70	74	74	70	65	65	73	71	72	62	62	INA	INA	INA	INA
Oklahoma	50	64	60	47	28	34	47	52	51	50	51	36	23	37	22
Oregon	59	63	56	60	51	50	48	45	55	54	70	52	53	54	54
Pennsylvania	66	69	65	62	56	57	64	64	62	55	61	60	59	61	59
Puerto Rico	INA	INA	INA	INA	INA	INA	INA	83	INA	INA	INA	INA	79	INA	INA
Rhode Island	75	69	68	58	55	64	75	72	70	66	INA	INA	73	INA	70
South Carolina	58	62	65	61	54	52	58	56	57	57	60	58	56	56	52
South Dakota	59	38	48	45	49	44	47	53	50	47	INA	47	47	56	45
Tennessee	INA	69	66	68	71	73	73	65	63	65	46	61	61	INA	52
Texas	53	58	55	52	51	49	INA	53	55	53	INA	INA	56	61	61
Utah	61	70	70	69	66	61	66	68	73	INA	INA	INA	INA	INA	INA
Vermont	70	66	63	58	54	48	51	48	49	48	47	INA	43	43	40
Virgin Islands	INA	INA	INA	INA	INA	INA	INA	INA	INA	INA	INA	INA	INA	INA	INA
Virginia	65	68	70	61	51	66	77	81	79	74	58	62	64	68	52
Washington	60	63	63	61	57	56	55	50	51	55	58	61	58	64	57
West Virginia	83	51	56	58	56	62	59	58	60	53	INA	INA	INA	55	57
Wisconsin	90	82	78	66	65	70	70	69	67	65	63	63	INA	60	57
Wyoming	38	62	INA	55	63	60	41	46	42	43	INA	48	INA	55	59

INA - Information Not Available.
DE and OK are Benefit Wage Ratio States. The numbers provided by these states are estimates and the data is not required.

A zero tax rate assigned to all positive balance employers.

Official Attachment II (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL26-03_attachII.xls):

Experience Rating Index by State, Rate Year 1998

State	Experience rating system	IEC ($000s)	IEC as % of BEN	IAC ($000s)	IAC as % of BEN	NNC ($000s)	NNC as % of BEN	BEN ($000s)	ERI
Alabama	BR	INA	INA	7,300	3.8%	31,420	16.3%	193,233	INA
Alaska	PD	NA	NA	NA	NA	114,384	100.0%	114,384	INA
Arizona	RR	INA	INA	7,002	5.1%	24,544	17.8%	137,748	INA
Arkansas	RR	11,402	6.6%	5,494	3.2%	51,869	30.0%	173,037	60
California	RR	INA	INA	339,209	13.1%	195,343	7.6%	2,581,358	INA
Colorado1	RR	32,347	20.1%	16,265	10.1%	7,693	4.8%	161,238	65
Connecticut1	BR	53,710	14.2%	20,376	5.4%	39,129	10.4%	377,832	70
Delaware	BWR	INA	INA	5,578	7.7%	2,050.0	2.8%	71,993	INA
Dist. of Columbia1	RR	3,410	4.7%	11,787	16.2%	796	1.1%	72,752	78
Florida	BR	INA	INA	8,079	1.5%	98,681	18.7%	528,180	INA
Georgia	RR	63,564	22.8%	25,814	9.3%	46,119	16.6%	278,209	51
Hawaii	RR	38,289	24.9%	21,388	13.9%	22,340	14.5%	153,816	47
Idaho1	RR2	26,371	28.9%	2,036	2.2%	16,421	18.0%	91,144	51
Illinois	BR	3,204	0.3%	26,715	2.3%	109,548	9.4%	1,159,739	88
Indiana1	RR	33,182	13.2%	34,923	13.9%	32,126	12.7%	251,996	60
Iowa	BR2	24,128	13.4%	11,980	6.7%	36,054	20.1%	179,612	60
Kansas	RR2	INA	INA	3,648	3.0%	24,658	20.4%	121,167	INA
Kentucky	RR	INA	INA	16,506	8.1%	8,395	4.1%	204,955	INA
Louisiana	RR	4,678	3.4%	9,211	6.6%	29,866	21.5%	138,762	68
Maine1	RR2	13,968	14.0%	543	0.5%	25,868	25.9%	99,788	60
Maryland	BR	INA	INA	23,753	7.4%	67,936	21.0%	322,821	INA
Massachusetts1	RR	161,151	22.8%	3,571	0.5%	96,892	13.7%	706,004	63
Michigan1	BR3	165,976	17.9%	106,079	11.5%	27,459	3.0%	925,212	68
Minnesota	BR	INA	INA	47,081	15.9%	7,253	2.5%	296,041	INA
Mississippi1	BR	23,821	19.7%	15,714	13.0%	24,656	20.4%	120,744	47
Missouri1	RR	31,465	11.3%	1,513	0.5%	65,157	23.3%	279,510	65
Montana	RR2	INA	INA	5,295	10.2%	6,465	12.5%	51,825	INA
Nebraska	RR	INA	INA	4,028	8.7%	13,762	29.7%	46,286	INA
Nevada1	RR2	14,674	9.3%	2,586	1.6%	20,805	13.2%	158,099	76
New Hampshire1	RR	1,170	4.3%	2,308	8.6%	1,597	5.9%	26,971	81
New Jersey	RR	REPORT NOT SUBMITTED							INA
New Mexico	RR	INA	INA	5,161	7.1%	15,912	22.0%	72,259	INA
New York1	RR	116,883	7.0%	108,327	6.5%	61,249	3.7%	1,664,738	83
North Carolina1	RR	120,937	31.1%	25,886	6.7%	98,001	25.2%	388,846	37
North Dakota1	RR2	INA	INA	1,719	4.7%	7,426	20.4%	36,427	72
Ohio	RR	120,560	18.8%	39,043	6.1%	84,190	13.1%	641,438	62
Oklahoma4	BWR	13,319	16.7%	11,305	14.2%	14,412	18.1%	79,799	51
Oregon1	BR2	13,201	5.0%	14,690	5.6%	50,176	19.2%	261,552	70
Pennsylvania1	BR3	240,437	17.8%	127,184	9.4%	165,505	12.2%	1,352,699	61
Puerto Rico	RR	INA	INA	33,305	18.0%	177	0.1%	185,109	INA
Rhode Island	RR	INA	INA	10,328	7.8%	13,936	10.5%	132,835	INA
South Carolina1	RR	17,602	9.9%	13,323	7.5%	40,513	22.9%	176,943	60
South Dakota	RR	INA	INA	937	6.1%	2,519	16.3%	15,432	INA
Tennessee	RR	55,817	18.8%	69,594	23.4%	36,204	12.2%	297,473	46
Texas	BR	INA	INA	89,928	9.9%	197,918	21.7%	912,573	INA
Utah	BR	INA	INA	2,498	3.5%	22,399	31.0%	72,284	INA
Vermont1	BR2	9,348	20.5%	3,573	7.8%	11,159	24.5%	45,638	47
Virgin Islands	RR	REPORT NOT SUBMITTED							INA
Virginia	BR	42,621	24.2%	10,222	5.8%	21,067	12.0%	176,097	58
Washington1	BR2	58,926	8.2%	84,191	11.7%	162,745	22.6%	721,409	58
West Virginia	RR	INA	INA	26,004	20.4%	7,496	5.9%	127,765	INA
Wisconsin1	RR	67,451	14.8%	15,748	3.5%	84,504	18.6%	455,024	63
Wyoming	BR	INA	INA	1,040	3.8%	3,682	13.6%	27,174	INA

For NH, NJ, TN, and VT, ERI is for rate year ending June 30, 1999.
DE is a Benefit Wage Ratio state and is not required to report Ineffective Charges.
AK is a Payroll Decline state and is not required to report Ineffective Charges.
1 Data supplied in the old format
2 State uses an array method for assigning tax rates.
3 State also uses reserve ratio elements in its system.
4 State supplied estimate of IEC
RR - Reserve Ratio; BR - Benefit Ratio; BWR - Benefit Wage Ratio; PD - Payroll Decline
INA- Information Not Available
NA -Not Applicable

Official Attachment III (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL26-03_attachIII.xls):

Experience Rating Index by State, Rate Year 1999

State	Experience rating system	IEC ($000s)	IEC as % of BEN	IAC ($000s)	IAC as % of BEN	NNC ($000s)	NNC as % of BEN	BEN ($000s)	ERI
Alabama	BR	34,174	17.9%	7,300	3.8%	35,978	18.8%	191,126	59
Alaska	PD	NA	NA	NA	NA	113,845	100.0%	113,845	INA
Arizona	RR	INA	INA	5,024	4.2%	21,641	18.2%	118,757	INA
Arkansas	RR	13,994	8.4%	1,830	1.1%	49,891	30.0%	166,319	60
California4	RR	478,652	19.7%	291,716	12.0%	181,247	7.5%	2,425,088	61
Colorado1	RR	18,493	13.0%	12,061	8.5%	8,183	5.8%	142,159	73
Connecticut	BR	INA	INA	21,311	6.4%	37,198	11.1%	334,481	INA
Delaware	BWR	INA	INA	3,290	5.4%	13,943	22.9%	60,810	INA
Dist. of Columbia	RR	INA	INA	9,429	15.6%	653	1.1%	60,502	INA
Florida	BR	INA	INA	70,010	11.7%	90,148	15.1%	597,769	INA
Georgia	RR	INA	INA	23,528	9.5%	16,599	6.7%	247,708	INA
Hawaii	RR	29,117	20.5%	16,189	11.4%	20,488	14.4%	142,369	54
Idaho	RR2	24,266	26.1%	1,957	2.1%	17,835	19.2%	92,974	53
Illinois	BR	1,644	0.2%	24,968	2.4%	103,501	10.0%	1,033,360	87
Indiana1	RR	27,061	11.0%	30,105	12.2%	30,463	12.3%	246,938	65
Iowa	BR2	19,954	12.8%	8,784	5.6%	29,945	19.2%	156,230	62
Kansas1	RR2	18,229	15.5%	9,228	7.8%	22,896	19.5%	117,681	57
Kentucky	RR	39,581	18.7%	17,232	8.1%	10,907	5.2%	211,625	68
Louisiana	RR	6,318	5.1%	7,996	6.5%	28,048	22.9%	122,721	65
Maine	RR2	13,167	15.5%	1,345	1.6%	17,977	21.2%	84,756	62
Maryland	BR	INA	INA	21,852	6.9%	66,506	21.0%	316,707	INA
Massachusetts	RR	INA	INA	12,495	1.8%	90,651	13.0%	694,784	INA
Michigan	BR3	155,564	18.0%	61,758	7.2%	24,386	2.8%	861,971	72
Minnesota1	BR	38,644	11.9%	38,933	12.0%	43,870	13.6%	323,578	62
Mississippi1	BR	16,683	16.1%	16,689	16.1%	21,902	21.1%	103,557	47
Missouri	RR	INA	INA	1,251	0.5%	66,555	24.1%	276,507	INA
Montana	RR2	REPORT NOT SUBMITTED
Nebraska	RR	8,484	19.0%	2,712	6.1%	12,633	28.3%	44,616	47
Nevada1	RR2	24,902	13.6%	4,004	2.2%	22,401	12.3%	182,585	72
New Hampshire	RR	INA	INA	3,579	15.4%	1,381	5.9%	23,264	INA
New Jersey1	RR	260,270	24.1%	99,075	9.2%	117,028	10.8%	1,078,630	56
New Mexico	RR	10,913	14.8%	4,435	6.0%	16,475	22.4%	73,561	57
New York	RR	296,404	19.3%	90,870	5.9%	54,252	3.5%	1,536,031	71
North Carolina	RR	INA	INA	31,207	8.6%	97,542	26.8%	364,265	INA
North Dakota	RR2	INA	INA	1,470	4.7%	4,576	14.7%	31,178	INA
Ohio	RR	INA	INA	25,423	4.3%	82,930	14.1%	588,910	INA
Oklahoma4	BWR	22,500	25.5%	13,653	15.5%	20,613	23.3%	88,321	36
Oregon	BR2	57,476	16.0%	43,813	12.2%	69,984	19.4%	360,336	52
Pennsylvania	BR3	240,278	18.2%	121,035	9.2%	170,602	12.9%	1,321,296	60
Puerto Rico	RR	REPORT NOT SUBMITTED
Rhode Island	RR	INA	INA	8,283	6.9%	13,891	11.5%	120,775	INA
South Carolina	RR	18,858	12.3%	8,314	5.4%	37,584	24.6%	152,910	58
South Dakota	RR	4,805	31.7%	786	5.2%	2,487	16.4%	15,138	47
Tennessee1	RR	41,736	13.3%	41,604	13.3%	40,315	12.9%	313,404	61
Texas	BR	INA	INA	82,486	9.9%	198,256	23.8%	831,512	INA
Utah	BR	INA	INA	3,130	3.7%	25,155	30.0%	83,799	INA
Vermont	BR2	INA	INA	3,920	9.4%	10,764	25.8%	41,695	INA
Virgin Islands	RR	REPORT NOT SUBMITTED
Virginia	BR	36,600	20.9%	10,065	5.8%	19,519	11.2%	174,839	62
Washington	BR2	71,782	11.0%	87,165	13.3%	99,037	15.1%	654,135	61
West Virginia	RR	INA	INA	19,326	15.4%	7,323	5.8%	125,365	INA
Wisconsin	RR	59,433	13.5%	18,171	4.1%	84,361	19.1%	441,146	63
Wyoming	BR	7,415	27.8%	2,951	11.1%	3,562	13.4%	26,629	48

For NH, NJ, TN, and VT, ERI is for rate year ending June 30, 2000.
DE is a Benefit Wage Ratio state and is not required to report Ineffective Charges.
AK is a Payroll Decline state and is not required to report Ineffective Charges.
1 Data supplied in the old format
2 State uses an array method for assigning tax rates.
3 State also uses reserve ratio elements in its system.
4 State supplied estimate of IEC
RR - Reserve Ratio; BR - Benefit Ratio; BWR - Benefit Wage Ratio; PD - Payroll Decline
INA- Information Not Available
NA -Not Applicable

Official Attachment IV (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL26-03_attachIV.xls):

Experience Rating Index by State, Rate Year 2000

State	Experience rating system	IEC ($000s)	IEC as % of BEN	IAC ($000s)	IAC as % of BEN	NNC ($000s)	NNC as % of BEN	BEN ($000s)	ERI
Alabama	BR	36,766	18.8%	7,777	4.0%	23,445	12.0%	196,085	65
Alaska	PD	NA	NA	NA	NA	117,156	100.0%	117,156	INA
Arizona	RR	INA	INA	9,243	6.5%	23,125	16.2%	142,853	INA
Arkansas	RR	12,812	7.4%	2,527	1.5%	55,407	32.0%	173,251	59
California4	RR	486,740	19.2%	313,467	12.4%	180,539	7.1%	2,534,337	61
Colorado	RR	19,729	14.2%	11,731	8.5%	6,996	5.0%	138,572	72
Connecticut	BR	INA	INA	20,484	5.8%	41,952	12.0%	350,779	INA
Delaware	BWR	INA	INA	2,416	4.9%	11,985	24.5%	48,859	INA
Dist. of Columbia	RR	3,317	6.3%	3,214	6.1%	771	1.5%	52,258	86
Florida	BR	INA	INA	115,467	18.7%	107,635	17.5%	616,143	INA
Georgia	RR	185,306	72.8%	6,872	2.7%	32,764	12.9%	254,588	12
Hawaii	RR	21,521	17.5%	13,680	11.1%	18,785	15.3%	123,158	56
Idaho	RR2	25,234	25.4%	1,966	2.0%	19,386	19.5%	99,229	53
Illinois	BR	3,614	0.3%	17,525	1.6%	115,549	10.5%	1,100,680	88
Indiana	RR	46,876	16.7%	30,999	11.0%	38,450	13.7%	281,467	59
Iowa	BR2	13,334	7.8%	11,176	6.5%	33,359	19.5%	170,836	66
Kansas	RR2	12,809	9.6%	11,237	8.4%	24,642	18.5%	133,064	63
Kentucky	RR	42,398	19.4%	15,274	7.0%	9,288	4.3%	218,029	69
Louisiana	RR	15,126	9.2%	12,549	7.6%	32,903	20.0%	164,620	63
Maine	RR2	15,338	18.6%	998	1.2%	21,402	26.0%	82,359	54
Maryland	BR	INA	INA	21,171	7.4%	56,733	20.0%	284,216	INA
Massachusetts1	RR	185,970	23.6%	3,569	0.5%	98,991	12.6%	786,532	63
Michigan1	BR3	229,265	23.0%	72,818	7.3%	22,990	2.3%	997,763	67
Minnesota1	BR	50,942	14.0%	43,817	12.0%	39,754	10.9%	363,907	63
Mississippi1	BR	21,852	19.8%	14,569	13.2%	23,084	21.0%	110,093	46
Missouri	RR	53,459	19.2%	1,622	0.6%	55,405	19.9%	278,147	60
Montana	RR2	REPORT NOT SUBMITTED
Nebraska	RR	10,272	20.1%	3,434	6.7%	14,072	27.5%	51,146	46
Nevada	RR2	INA	INA	6,520	3.6%	24,731	13.5%	182,661	INA
New Hampshire	RR	2,793	8.3%	3,573	10.6%	9,542	28.4%	33,618	53
New Jersey	RR	265,175	23.0%	71,846	6.2%	146,913	12.7%	1,154,676	58
New Mexico	RR	16,684	19.3%	8,587	9.9%	16,793	19.4%	86,582	51
New York	RR	320,212	19.6%	99,786	6.1%	48,881	3.0%	1,630,242	71
North Carolina	RR	INA	INA	28,264	7.3%	88,681	22.8%	389,153	INA
North Dakota	RR2	2,682	7.0%	1,515	3.9%	4,812	12.5%	38,504	77
Ohio	RR	INA	INA	28,463	4.3%	88,776	13.5%	658,442	INA
Oklahoma4	BWR	46,388	40.6%	22,752	19.9%	18,642	16.3%	114,217	23
Oregon	BR2	72,462	17.8%	47,326	11.6%	73,554	18.0%	407,727	53
Pennsylvania	BR3	256,548	18.6%	106,295	7.7%	197,236	14.3%	1,378,932	59
Puerto Rico1	RR	2,628	1.3%	40,262	20.0%	162	0.1%	201,135	79
Rhode Island	RR	8,691	7.0%	9,442	7.6%	15,024	12.0%	124,982	73
South Carolina	RR	32,109	18.2%	8,368	4.8%	36,139	20.5%	176,038	56
South Dakota	RR	4,440	28.8%	1,477	9.6%	2,327	15.1%	15,419	47
Tennessee	RR	37,190	11.6%	44,145	13.8%	44,180	13.8%	319,518	61
Texas	BR	150,357	13.3%	108,501	9.6%	241,358	21.4%	1,127,158	56
Utah	BR	INA	INA	1,841	2.1%	18,452	20.9%	88,089	INA
Vermont	BR2	9,623	22.6%	4,146	9.7%	10,332	24.2%	42,647	43
Virgin Islands	RR	REPORT NOT SUBMITTED
Virginia	BR	28,563	16.8%	11,243	6.6%	21,688	12.8%	169,764	64
Washington	BR2	92,359	11.6%	100,857	12.7%	141,886	17.9%	794,417	58
West Virginia	RR	INA	INA	20,710	15.5%	7,300	5.5%	133,213	INA
Wisconsin	RR	INA	INA	19,778	4.3%	88,259	19.1%	462,015	INA
Wyoming	BR	INA	INA	4,047	13.5%	4,573	15.3%	29,903	INA

For NH, NJ, TN, and VT, ERI is for rate year ending June 30, 2001.
DE is a Benefit Wage Ratio state and is not required to report Ineffective Charges.
AK is a Payroll Decline state and is not required to report Ineffective Charges.
1 Data supplied in the old format
2 State uses an array method for assigning tax rates.
3 State also uses reserve ratio elements in its system.
4 State supplied estimate of IEC
RR - Reserve Ratio; BR - Benefit Ratio; BWR - Benefit Wage Ratio; PD - Payroll Decline
INA- Information Not Available
NA -Not Applicable

Official Attachment V (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL26-03_attachV.xls):

Experience Rating Index by State, Rate Year 2001

State	Experience rating system	IEC ($000s)	IEC as % of BEN	IAC ($000s)	IAC as % of BEN	NNC ($000s)	NNC as % of BEN	BEN ($000s)	ERI
Alabama	BR	26,065	13.7%	6,948	3.7%	25,636	13.5%	190,346	69
Alaska	PD	NA	NA	NA	NA	117,685	100.0%	117,685	INA
Arizona	RR	39,124	26.5%	5,652	3.8%	23,034	15.6%	147,565	54
Arkansas	RR	11,763	7.4%	3,160	2.0%	49,067	31.1%	158,000	59
California	RR	INA	INA	290,969	11.9%	174,419	7.2%	2,434,997	INA
Colorado	RR	20,497	14.0%	15,416	10.5%	5,855	4.0%	146,556	72
Connecticut	BR	55,654	16.2%	36,589	10.7%	26,412	7.7%	343,386	65
Delaware	BWR	INA	INA	3,583	6.1%	15,162	25.8%	58,738	INA
Dist. of Columbia	RR	INA	INA	4,172	7.7%	1,194	2.2%	53,916	INA
Florida	BR	49,499	10.1%	83,523	17.1%	84,830	17.4%	488,594	55
Georgia	RR	204,694	74.0%	19,817	7.2%	17,002	6.1%	276,452	13
Hawaii	RR	15,015	15.6%	10,253	10.7%	16,415	17.1%	96,063	57
Idaho	RR2	25,339	26.6%	1,889	2.0%	19,003	20.0%	95,130	51
Illinois	BR	INA	INA	52,024	4.4%	117,468	9.9%	1,187,656	INA
Indiana	RR	51,642	18.9%	32,910	12.0%	36,162	13.2%	273,609	56
Iowa	BR2	15,140	7.8%	12,832	6.6%	37,229	19.2%	193,539	66
Kansas	RR2	17,766	11.5%	11,396	7.4%	29,536	19.1%	154,394	62
Kentucky	RR	57,172	24.1%	11,007	4.6%	11,930	5.0%	237,017	66
Louisiana	RR	INA	INA	3,766	2.4%	33,683	21.6%	156,222	INA
Maine	RR2	8,745	11.8%	1,044	1.4%	20,279	27.3%	74,152	59
Maryland	BR	INA	INA	INA	INA	52,245	21.4%	243,911	INA
Massachusetts1	RR	184,605	24.3%	1,169	0.2%	98,609	13.0%	759,011	63
Michigan	BR3	INA	INA	57,138	6.9%	21,687	2.6%	831,544	INA
Minnesota	BR	63,529	16.6%	52,231	13.7%	40,683	10.7%	381,883	59
Mississippi	BR	21,390	18.7%	14,892	13.0%	24,705	21.6%	114,245	47
Missouri	RR	63,842	21.7%	1,259	0.4%	56,658	19.3%	294,198	59
Montana	RR2	INA	INA	6,799	14.0%	6,100	12.6%	48,418	INA
Nebraska	RR	9,043	16.5%	3,405	6.2%	16,054	29.3%	54,880	48
Nevada	RR2	INA	INA	7,666	3.7%	16,085	7.8%	206,036	INA
New Hampshire	RR	INA	INA	3,474	11.5%	7,752	25.8%	30,078	INA
New Jersey	RR	182,545	16.7%	96,813	8.9%	154,456	14.2%	1,089,937	60
New Mexico	RR	INA	INA	6,204	8.6%	15,215	21.1%	72,088	INA
New York	RR	283,470	17.9%	93,822	5.9%	87,260	5.5%	1,587,176	71
North Carolina	RR	125,907	31.1%	18,273	4.5%	98,870	24.5%	404,206	40
North Dakota	RR2	1,520	4.2%	1,267	3.5%	4,651	12.8%	36,201	79
Ohio	RR	INA	INA	46,146	7.2%	90,299	14.1%	640,628	INA
Oklahoma4	BWR	31,226	31.8%	13,255	13.5%	17,060	17.4%	98,207	37
Oregon	BR2	60,302	15.5%	47,673	12.2%	70,287	18.0%	390,139	54
Pennsylvania	BR3	241,178	17.8%	123,573	9.1%	162,924	12.1%	1,351,433	61
Puerto Rico	RR			REPORT NOT SUBMITTED					INA
Rhode Island	RR	INA	INA	10,073	8.2%	15,306	12.5%	122,541	INA
South Carolina	RR	30,348	16.6%	15,783	8.7%	34,382	18.9%	182,273	56
South Dakota	RR	3,542	23.4%	832	5.5%	2,261	15.0%	15,116	56
Tennessee	RR	INA	INA	48,092	13.5%	51,184	14.4%	355,531	INA
Texas	BR	70,099	7.4%	91,155	9.6%	212,961	22.4%	949,349	61
Utah	BR	INA	INA	4,337	4.5%	23,254	24.3%	95,509	INA
Vermont	BR2	9,902	23.7%	3,894	9.3%	10,142	24.3%	41,723	43
Virgin Islands	RR			REPORT NOT SUBMITTED					INA
Virginia	BR	20,534	12.5%	11,204	6.8%	21,469	13.1%	163,858	68
Washington	BR2	63,141	7.6%	92,885	11.2%	141,317	17.0%	829,903	64
West Virginia	RR	27,021	23.1%	17,673	15.1%	7,527	6.4%	117,155	55
Wisconsin	RR	83,543	17.4%	18,405	3.8%	92,539	19.2%	480,861	60
Wyoming	BR	4,943	21.2%	1,882	8.1%	3,603	15.5%	23,285	55

For NH, NJ, TN, and VT, ERI is for rate year ending June 30, 2002.
DE is a Benefit Wage Ratio state and is not required to report Ineffective Charges.
AK is a Payroll Decline state and is not required to report Ineffective Charges.
1 Data supplied in the old format
2 State uses an array method for assigning tax rates.
3 State also uses reserve ratio elements in its system.
4 State supplied estimate of IEC
RR - Reserve Ratio; BR - Benefit Ratio; BWR - Benefit Wage Ratio; PD - Payroll Decline
INA- Information Not Available
NA -Not Applicable

Official Attachment VI (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL26-03_attachVI.xls):

Experience Rating Index by State, Rate Year 2002

State	Experience rating system	IEC ($000s)	IEC as % of BEN	IAC ($000s)	IAC as % of BEN	NNC ($000s)	NNC as % of BEN	BEN ($000s)	ERI
Alabama	BR	44,753	18.0%	10,434	4.2%	48,958	19.7%	248,702	58
Alaska	PD	NA	NA	NA	NA	114,743	100.0%	114,743	NA
Arizona	RR	47,543	28.1%	8,106	4.8%	29,382	17.4%	169,176	50
Arkansas	RR	23,653	11.0%	2,557	1.2%	62,869	29.3%	214,723	59
California	RR	INA	INA	304,176	12.2%	202,037	8.1%	2,484,435	INA
Colorado	RR	30,115	17.2%	15,341	8.8%	7,128	4.1%	174,905	70
Connecticut	BR	40,494	10.8%	44,086	11.8%	33,909	9.1%	374,578	68
Delaware	BWR	NA	NA	3,923	4.9%	20,340	25.3%	80,393	NA
Dist. of Columbia	RR	REPORT NOT SUBMITTED
Florida	BR	82,616	9.9%	106,952	12.8%	129,084	15.5%	832,559	62
Georgia	RR	291,578	71.5%	32,284	7.9%	25,163	6.2%	407,840	14
Hawaii	RR	28,791	21.5%	12,725	9.5%	23,855	17.8%	133,799	51
Idaho	RR2	28,799	25.0%	1,958	1.7%	22,597	19.6%	115,128	54
Illinois	BR	637,511	35.6%	33,294	1.9%	99,089	5.5%	1,792,796	57
Indiana	RR	153,358	34.4%	44,679	10.0%	51,240	11.5%	446,082	44
Iowa	BR2	33,741	13.1%	16,185	6.3%	48,274	18.8%	257,416	62
Kansas	RR2	32,790	18.0%	13,836	7.6%	29,236	16.1%	182,058	58
Kentucky	RR	87,184	24.1%	19,430	5.4%	20,786	5.7%	361,816	65
Louisiana	RR	26,352	15.0%	4,818	2.7%	31,517	17.9%	175,583	64
Maine	RR2	9,679	11.5%	615	0.7%	34,471	40.9%	84,199	47
Maryland	BR	INA	INA	28,235	9.3%	65,048	21.5%	302,583	INA
Massachusetts	RR	341,319	32.4%	2,207	0.2%	122,056	11.6%	1,052,928	56
Michigan	BR3	INA	INA	193,288	13.7%	164,486	11.7%	1,409,381	INA
Minnesota	BR	266,144	45.5%	77,251	13.2%	64,080	11.0%	584,985	30
Mississippi	BR	37,073	24.9%	16,183	10.9%	30,309	20.3%	149,041	44
Missouri	RR	104,570	26.9%	1,416	0.4%	75,048	19.3%	388,222	53
Montana	RR2	10,332	17.9%	12,823	22.3%	6,993	12.1%	57,616	48
Nebraska	RR	20,046	22.3%	4,776	5.3%	23,943	26.7%	89,768	46
Nevada	RR2	REPORT NOT SUBMITTED
New Hampshire	RR	INA	INA	7,419	11.5%	10,584	16.4%	64,502	INA
New Jersey	RR	371,080	24.7%	156,693	10.4%	201,690	13.4%	1,503,292	51
New Mexico	RR	INA	INA	5,710	7.8%	15,731	21.6%	72,880	INA
New York	RR	499,069	19.2%	167,261	6.4%	78,872	3.0%	2,603,635	71
North Carolina	RR	134,918	27.8%	29,007	6.0%	112,058	23.1%	485,612	43
North Dakota	RR2	1,343	3.3%	1,992	4.9%	4,463	11.0%	40,716	81
Ohio	RR	REPORT NOT SUBMITTED
Oklahoma4	BWR	79,789	47.1%	23,715	14.0%	29,380	17.3%	169,403	22
Oregon	BR2	100,379	21.1%	33,313	7.0%	83,094	17.5%	475,111	54
Pennsylvania	BR3	339,581	20.9%	123,557	7.6%	211,187	13.0%	1,627,556	59
Puerto Rico	RR	REPORT NOT SUBMITTED
Rhode Island	RR	16,200	11.6%	8,909	6.4%	16,690	11.9%	139,893	70
South Carolina	RR	57,578	21.7%	35,094	13.2%	34,162	12.9%	264,885	52
South Dakota	RR	7,797	34.4%	1,189	5.2%	3,539	15.6%	22,687	45
Tennessee	RR	113,844	20.3%	80,355	14.3%	76,180	13.6%	561,429	52
Texas	BR	85,517	7.1%	108,993	9.0%	277,469	22.9%	1,209,951	61
Utah	BR	INA	INA	11,326	5.7%	76,292	38.4%	198,556	INA
Vermont	BR2	16,378	27.0%	6,545	10.8%	13,563	22.3%	60,736	40
Virgin Islands	RR	REPORT NOT SUBMITTED
Virginia	BR	68,946	30.0%	12,185	5.3%	27,925	12.2%	229,517	52
Washington	BR2	125,647	13.2%	114,292	12.0%	172,657	18.1%	951,768	57
West Virginia	RR	28,101	23.3%	14,577	12.1%	9,034	7.5%	120,419	57
Wisconsin	RR	136,576	21.2%	20,928	3.2%	122,903	19.1%	645,053	57
Wyoming	BR	4,943	21.4%	384	1.7%	4,121	17.8%	23,130	59

For NH, NJ, TN, and VT, ERI is for rate year ending June 30, 2003.
DE is Benefit Wage Ratio state and is not required to report Ineffective Charges.
AK is a Payroll Decline state and is not required to report Ineffective Charges.
1 Data supplied in the old format
2 State uses an array method for assigning tax rates.
3 State also uses reserve ratio elements in its system.
4 State supplied estimate of IEC
RR - Reserve Ratio; BR - Benefit Ratio; BWR - Benefit Wage Ratio; PD - Payroll Decline
INA- Information Not Available
NA -Not Applicable

Official Attachment VII (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL26-03_AttachVII.html):

ATTACHMENT VII

ERI CALCULATION

The Experience Rating Index is calculated by first computing "effective benefit charges" by taking the total benefits paid during the reporting period and subtracting from them the ineffective charges, inactive charges and noncharges. The remainder is then divided by the total benefits.

ERI = ((BEN-(IEC+IAC+NNC)) / BEN) * 100

where,

IEC = Ineffective charges: Calculated from the ETA 204, Section C. -- Those charges for which employer taxes do not fully cover the benefits charged. Employers are aggregated, by experience factor, into approximately 30 groups. Within each group, the excess, if any, of benefits charged over estimated contributions is calculated. IEC is the sum of these excesses over all groups.

IAC = Inactive charges: ETA 204, Section B, item 6(a) (2). -- Charges to employers who have gone out of business and from which taxes cannot be collected.

NNC = Noncharges: ETA 204, Section B, item 6(b) plus item 7(b) -- Payments made to claimants, but not charged to a particular employer.

BEN = Total benefits paid during the computation year: ETA 204, Section B, item 5 minus item 7(a).

Example:

State Data: IEC = 50,588; IAC = 12,132; NNC = 38,182; BEN = 205,777.

State’s ERI = ((BEN-(IEC+IAC+NNC)) / BEN) * 100

= ((205777 - (50588 + 12132 + 38182)) / 205777) * 100

= 51

What does federal law require today?

This guidance has been withdrawn. Ezel checks current federal labor law as it stands now and answers your situation with citations.

Opens in Ezel Pro.

Checks the law as it stands today, not only this page
Cites every source it relies on, so you can verify it
Chat, drafting and research in one workspace

State unemployment experience rating indexes, 1998–2002

Is this still the rule?

Related guidance

What does federal law require today?