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Preliminary 2005 UI employer contribution rates

Summary ETA compiled and sent preliminary estimates of 2005 unemployment insurance employer contribution rates reported by state workforce agencies. Its tables compare the estimates with actual 2003 and 2004 rates and rank jurisdictions by tax as a share of total wages. ETA reissued the tables in Change 1 later that month and now lists the original letter as Canceled.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 27-05
Date issued
August 1, 2005
Status
Superseded
Superseded by UIPL 27-05, Change 1, which reissued the rate tables on August 31, 2005. ETA also lists the original letter Canceled as of October 25, 2026; its printed expiration date was August 30, 2006.
Status last verified October 25, 2026
Topics
Unemployment Insurance Payroll Practices Data Reporting
Source
View the official document

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This document has been superseded.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

This document has been superseded
Superseded by UIPL 27-05, Change 1, which reissued the rate tables on August 31, 2005. ETA also lists the original letter Canceled as of October 25, 2026; its printed expiration date was August 30, 2006. It no longer reflects the agency's current position. Treat this page as historical context, not current guidance, and verify current law before relying on anything here.
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.

U.S. Department of Labor
Employment and Training Administration
Advisory System
Washington, D.C. 20210
Classification: UI
Correspondence symbol: DFAS
Date: August 1, 2005
Rescissions: None
Expiration date: August 30, 2006

ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 27-05

TO: STATE WORKFORCE AGENCIES

FROM: CHERYL ATKINSON s/s
Administrator
Office of Workforce Security

SUBJECT: Preliminary Estimates of Calendar Year (CY) 2005 Average Employer Contribution Rates

  1. Purpose. To transmit estimated employer contribution rates for CY 2005.

  2. Background. The attached tables contain preliminary estimates of unemployment insurance (UI) average employer contribution rates reported by state agencies. The first table contains estimates for CY 2005 and actual rates for CY 2004 and CY 2003. The rates shown are UI taxes as a percentage of wages up to the state taxable wage base. To permit comparison of data among states with different taxable wage bases, estimated tax rates for each year are also shown based on total wages. The second table ranks the states for CY 2005 by their level of UI taxation relative to total wages.

  3. Action Required. State Administrators are requested to provide this information to the appropriate staff.

  4. Inquiries. Questions should be directed to the appropriate Regional Office.

  5. Attachments. Tabulation of average employer contribution rates: (1) by state, calendar years 2003-2005; (2) by tax rate based on total wages, CY 2005.

Attachment (official PDF): https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2005/UIPL27-05_attach.pdf

Attachment 1. AVERAGE EMPLOYER CONTRIBUTION RATES, BY STATE, CALENDAR YEARS 2003-2005
Tax base: $7,000 except as shown. Rates are percentages.
State | Tax base | Base change date | 2005 estimated taxable | 2005 estimated total | 2004 actual taxable | 2004 actual total | 2003 actual taxable | 2003 actual total
United States | | | 2.8 | 0.8 | 2.67 | 0.77 | 2.16 | 0.64
Alabama | 8,000 | 1/1/1993 | 2.1 | 0.6 | 1.85 | 0.51 | 1.71 | 0.49
Alaska | 27,900 | 1/1/2005 | 2.5 | 1.4 | 2.67 | 1.68 | 2.37 | 1.49
Arizona | | | 1.1 | 0.3 | 1.05 | 0.26 | 0.83 | 0.21
Arkansas | 10,000 | 1/1/2004 | 2.6 | 0.9 | 2.53 | 0.92 | 2.37 | 0.86
California | | | 4.4 | 0.9 | 4.50 | 0.85 | 3.01 | 0.60
Colorado | 10,000 | 1/1/1998 | 2.5 | 0.6 | 1.88 | 0.55 | 1.04 | 0.31
Connecticut | 15,000 | 1/1/1999 | 3.0 | 1.0 | 3.13 | 0.92 | 2.83 | 0.87
Delaware | 8,500 | 1/1/1987 | 2.5 | 0.5 | 2.07 | 0.47 | 1.79 | 0.41
Dist. of Columbia | 9,000 | 1/1/1995 | 2.6 | 0.4 | 2.42 | 0.43 | 2.10 | 0.39
Florida | | | 2.1 | 0.6 | 1.83 | 0.46 | 1.34 | 0.35
Georgia | 8,500 | 1/1/1990 | 2.1 | 0.7 | 2.40 | 0.63 | 0.56 | 0.15
Hawaii | 32,300 | 1/1/2005 | 1.2 | 0.8 | 1.22 | 0.82 | 1.71 | 1.17
Idaho | 28,000 | 1/1/2005 | 1.3 | 0.8 | 1.26 | 0.85 | 1.23 | 0.84
Illinois | 10,500 | 1/1/2005 | 4.7 | 0.7 | 4.13 | 1.03 | 2.95 | 0.72
Indiana | | | 3.2 | 0.6 | 2.37 | 0.56 | 1.87 | 0.45
Iowa | 20,400 | 1/1/2005 | 1.3 | 0.7 | 1.57 | 0.83 | 1.52 | 0.82
Kansas | 8,000 | 1/1/1984 | 3.5 | 0.9 | 2.33 | 0.83 | 1.79 | 0.65
Kentucky | 8,000 | 1/1/1982 | 2.8 | 0.8 | 2.58 | 0.71 | 2.35 | 0.67
Louisiana | | | 1.4 | 0.5 | 1.76 | 0.45 | 1.68 | 0.44
Maine | 12,000 | 1/1/2000 | 1.7 | 0.6 | 1.51 | 0.60 | 1.50 | 0.61
Maryland | 8,500 | 1/1/1993 | 2.6 | 0.7 | 2.70 | 0.65 | 1.47 | 0.36
Massachusetts | 14,000 | 1/1/2004 | 4.1 | 1.1 | 3.79 | 1.22 | 2.49 | 0.71
Michigan | 9,000 | 1/1/2003 | 4.5 | 1.1 | 4.03 | 0.99 | 3.36 | 0.84
Minnesota | 23,000 | 1/1/2003 | 1.9 | 0.8 | 1.61 | 0.75 | 1.36 | 0.66
Mississippi | | | 2.1 | 0.7 | 2.25 | 0.66 | 1.69 | 0.51
Missouri | 11,000 | 1/1/2005 | 2.1 | 0.5 | 1.97 | 0.51 | 1.88 | 0.47
Montana | 21,000 | 1/1/2004 | 1.2 | 0.9 | 1.23 | 0.81 | 1.10 | 0.74
Nebraska | | | 2.5 | 0.5 | 1.76 | 0.45 | 1.71 | 0.45
Nevada | 22,900 | 1/1/2005 | 1.4 | 0.7 | 1.36 | 0.77 | 1.33 | 0.76
New Hampshire | 8,000 | 1/1/1994 | 1.1 | 0.3 | 1.92 | 0.45 | 1.04 | 0.25
New Jersey | 24,900 | 1/1/2005 | 2.0 | 0.8 | 1.80 | 0.81 | 1.66 | 0.76
New Mexico | 17,200 | 1/1/2005 | 0.9 | 0.4 | 0.81 | 0.41 | 0.98 | 0.51
New York | 8,500 | 1/1/1999 | 4.2 | 0.8 | 4.27 | 0.80 | 4.22 | 0.82
North Carolina | 16,700 | 1/1/2005 | 1.8 | 0.8 | 1.73 | 0.76 | 1.67 | 0.75
North Dakota | 19,400 | 1/1/2005 | 1.6 | 0.9 | 1.59 | 0.85 | 1.54 | 0.84
Ohio | 9,000 | 1/1/1995 | 2.3 | 0.5 | 2.19 | 0.59 | 1.75 | 0.49
Oklahoma | 13,800 | 1/1/2005 | 1.5 | 0.5 | 1.81 | 0.82 | 1.21 | 0.49
Oregon | 27,000 | 1/1/2004 | 2.6 | 1.7 | 2.77 | 1.68 | 2.25 | 1.37
Pennsylvania | 8,000 | 1/1/1994 | 5.3 | 1.2 | 4.29 | 1.01 | 3.98 | 0.97
Puerto Rico | | | 3.3 | 2.3 | 3.30 | 1.21 | 3.36 | 1.26
Rhode Island | 16,000 | 1/1/2005 | 3.2 | 1.1 | 3.19 | 1.26 | 3.05 | 1.10
South Carolina | | | 2.3 | 0.7 | 2.23 | 0.58 | 1.99 | 0.53
South Dakota | | | 0.7 | 0.2 | 0.75 | 0.21 | 0.70 | 0.20
Tennessee | | | 2.5 | 0.6 | 2.73 | 0.65 | 2.56 | 0.63
Texas | 9,000 | 1/1/1989 | 2.2 | 0.7 | 2.40 | 0.62 | 2.25 | 0.61
Utah | 23,200 | 1/1/2005 | 1.1 | 0.4 | 1.06 | 0.61 | 0.63 | 0.37
Vermont | 8,000 | 1/1/1983 | 2.6 | 0.6 | 2.06 | 0.58 | 2.00 | 0.57
Virginia | 8,000 | 1/1/2005 | 0.2 | 0.1 | 1.80 | 0.42 | 0.20 | 0.12
Virgin Islands | 18,600 | 1/1/1991 | 2.0 | 0.4 | 0.20 | 0.11 | 0.98 | 0.24
Washington | 30,500 | 1/1/2005 | 2.8 | 1.7 | 2.81 | 1.70 | 2.38 | 1.40
West Virginia | 8,000 | 1/1/1981 | 2.8 | 0.9 | 2.86 | 0.87 | 2.77 | 0.86
Wisconsin | 10,500 | 1/1/1986 | 3.0 | 0.9 | 2.64 | 0.83 | 2.22 | 0.72
Wyoming | 16,400 | 1/1/2005 | 1.3 | 0.6 | 1.12 | 0.55 | 0.82 | 0.39
NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES

Attachment 2. STATES ARRAYED BY TAX RATE BASED ON TOTAL WAGES
Tax base: $7,000 except as shown. Rates are percentages; loans outstanding as of July 1, 2005 are in millions of dollars.
State | Tax base | Base change date | 2005 average taxable | 2005 average total | Loans outstanding
Puerto Rico | | | 3.3 | 2.6 |
Washington | 30,500 | 1/1/2005 | 2.8 | 1.6 |
Alaska | 27,900 | 1/1/2005 | 2.5 | 1.6 |
Oregon | 27,000 | 1/1/2004 | 2.6 | 1.5 |
Massachusetts | 14,000 | 1/1/2004 | 4.1 | 1.3 |
Rhode Island | 16,000 | 1/1/2005 | 3.2 | 1.3 |
Illinois | 10,500 | 1/1/2005 | 4.7 | 1.2 |
Pennsylvania | 8,000 | 1/1/1994 | 5.3 | 1.2 |
Michigan | 9,000 | 1/1/2003 | 4.5 | 1.1 |
Wisconsin | 10,500 | 1/1/1986 | 3.0 | 1.0 |
Arkansas | 10,000 | 1/1/2004 | 2.6 | 1.0 |
Kansas | 8,000 | 1/1/1984 | 3.5 | 0.9 |
New Jersey | 24,900 | 1/1/2005 | 2.0 | 0.9 |
Minnesota | 23,000 | 1/1/2003 | 1.9 | 0.9 | $77
Connecticut | 15,000 | 1/1/1999 | 3.0 | 0.9 |
Idaho | 28,000 | 1/1/2005 | 1.3 | 0.9 |
North Dakota | 19,400 | 1/1/2005 | 1.6 | 0.9 |
California | | | 4.4 | 0.9 |
New Hampshire | 8,000 | 1/1/1994 | 4.2 | 0.9 |
United States | | | 2.8 | 0.8 | $663
West Virginia | 8,000 | 1/1/1981 | 2.8 | 0.8 |
Hawaii | 32,300 | 1/1/2005 | 1.2 | 0.8 |
Montana | 21,000 | 1/1/2004 | 1.2 | 0.8 |
New York | 8,500 | 1/1/1999 | 4.2 | 0.8 | $183
Nevada | 22,900 | 1/1/2005 | 1.4 | 0.8 |
North Carolina | 16,700 | 1/1/2005 | 1.8 | 0.8 | $114
Indiana | | | 3.2 | 0.8 |
Kentucky | 8,000 | 1/1/1982 | 2.8 | 0.8 |
Maine | 12,000 | 1/1/2000 | 1.7 | 0.7 |
Vermont | 8,000 | 1/1/1983 | 2.6 | 0.7 |
Iowa | 20,400 | 1/1/2005 | 1.3 | 0.7 |
Colorado | 10,000 | 1/1/1998 | 2.5 | 0.7 |
Nebraska | | | 2.5 | 0.7 |
Mississippi | | | 2.1 | 0.6 |
Wyoming | 16,400 | 1/1/2005 | 1.3 | 0.6 |
Texas | 9,000 | 1/1/1989 | 2.2 | 0.6 |
Utah | 23,200 | 1/1/2005 | 1.1 | 0.6 |
Alabama | 8,000 | 1/1/1993 | 2.1 | 0.6 |
Georgia | 8,500 | 1/1/1990 | 2.1 | 0.6 |
Maryland | 8,500 | 1/1/1993 | 2.6 | 0.6 |
Ohio | 9,000 | 1/1/1995 | 2.3 | 0.6 |
South Carolina | | | 2.3 | 0.6 |
Dist. of Columbia | 9,000 | 1/1/1995 | 2.6 | 0.6 |
Oklahoma | 13,800 | 1/1/2005 | 1.5 | 0.6 |
Tennessee | | | 2.5 | 0.6 |
Delaware | 8,500 | 1/1/1987 | 2.5 | 0.6 |
Florida | | | 2.1 | 0.6 |
Virginia | 8,000 | 1/1/1991 | 2.0 | 0.5 |
New Mexico | 17,200 | 1/1/2005 | 0.9 | 0.4 |
Louisiana | | | 1.4 | 0.4 |
Arizona | | | 1.1 | 0.2 |
South Dakota | | | 0.7 | 0.2 |
Missouri | 11,000 | 1/1/2005 | 2.1 | 0.5 | $289
Virgin Islands | 18,600 | 1/1/2005 | 0.2 | 0.1 |
NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES

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