Ezel / Labor Guidance / US
Back to Federal guidance

Reissued preliminary 2005 UI employer contribution rates

Summary ETA reissued its preliminary 2005 state unemployment insurance employer contribution rate tables after finding a typographical error in the original attachment. The tables compare estimated 2005 rates with actual 2003 and 2004 rates and rank jurisdictions by tax as a share of total wages. ETA now lists this change letter as Canceled.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 27-05, Change 1
Date issued
August 31, 2005
Status
Withdrawn
ETA lists this change letter Canceled as of October 25, 2026; its printed expiration date was August 31, 2006. It reissued the original rate tables because of a typographical error.
Status last verified October 25, 2026
Topics
Unemployment Insurance Payroll Practices Data Reporting
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This document has been withdrawn.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.

This document has been withdrawn
ETA lists this change letter Canceled as of October 25, 2026; its printed expiration date was August 31, 2006. It reissued the original rate tables because of a typographical error. 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 Treat this page as historical context, not current guidance, and verify current law before relying on anything here.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 31, 2005
Rescissions: None
Expiration date: August 31, 2006

ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 27-05, Change 1

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 reissue estimated employer contribution rates for CY 2005 because of a typographical error in the attachment to UIPL 27-05 dated August 1, 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_ch1_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 | 2.68 | 0.77 | 2.17 | 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 | 1.6 | 2.67 | 1.68 | 2.37 | 1.49
Arizona | | | 1.1 | 0.2 | 1.05 | 0.26 | 0.83 | 0.21
Arkansas | 10,000 | 1/1/2004 | 2.6 | 1.0 | 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 | 0.7 | 1.88 | 0.55 | 1.04 | 0.31
Connecticut | 15,000 | 1/1/1999 | 3.0 | 0.9 | 3.13 | 0.92 | 2.83 | 0.87
Delaware | 8,500 | 1/1/1987 | 2.5 | 0.6 | 2.07 | 0.47 | 1.79 | 0.41
Dist. of Columbia | 9,000 | 1/1/1995 | 2.6 | 0.6 | 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 | 0.6 | 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 | 0.9 | 1.26 | 0.85 | 1.23 | 0.84
Illinois | 10,500 | 1/1/2005 | 4.7 | 1.2 | 4.13 | 1.03 | 2.95 | 0.72
Indiana | | | 3.2 | 0.8 | 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 | 0.4 | 1.76 | 0.45 | 1.68 | 0.44
Maine | 12,000 | 1/1/2000 | 1.7 | 0.7 | 1.51 | 0.60 | 1.50 | 0.61
Maryland | 8,500 | 1/1/1993 | 2.6 | 0.6 | 2.70 | 0.65 | 1.47 | 0.36
Massachusetts | 14,000 | 1/1/2004 | 4.1 | 1.3 | 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 | 0.9 | 1.61 | 0.75 | 1.36 | 0.66
Mississippi | | | 2.1 | 0.6 | 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 | 0.8 | 1.23 | 0.81 | 1.10 | 0.74
Nebraska | | | 2.5 | 0.7 | 1.76 | 0.45 | 1.71 | 0.45
Nevada | 22,900 | 1/1/2005 | 1.4 | 0.8 | 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 | 0.9 | 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 | 0.6 | 2.19 | 0.59 | 1.75 | 0.49
Oklahoma | 13,800 | 1/1/2005 | 1.5 | 0.6 | 1.81 | 0.82 | 1.21 | 0.49
Oregon | 27,000 | 1/1/2004 | 2.6 | 1.5 | 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 | 2.6 | 3.30 | 1.21 | 3.36 | 1.26
Rhode Island | 16,000 | 1/1/2005 | 3.2 | 1.3 | 3.19 | 1.26 | 3.05 | 1.10
South Carolina | | | 2.3 | 0.6 | 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 | 0.6 | 2.40 | 0.62 | 2.25 | 0.61
Utah | 23,200 | 1/1/2005 | 1.1 | 0.6 | 1.06 | 0.61 | 0.63 | 0.37
Vermont | 8,000 | 1/1/1983 | 2.6 | 0.7 | 2.06 | 0.58 | 2.00 | 0.57
Virginia | 8,000 | 1/1/2005 | 2.2 | 0.5 | 1.80 | 0.42 | 0.98 | 0.24
Virgin Islands | 18,600 | 1/1/1991 | 0.2 | 0.1 | 0.20 | 0.11 | 0.20 | 0.11
Washington | 30,500 | 1/1/2005 | 2.8 | 1.6 | 2.81 | 1.70 | 2.38 | 1.40
West Virginia | 8,000 | 1/1/1981 | 2.8 | 0.8 | 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 | 1.1 | 0.3 |
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

Related guidance

Minimum Disaster Unemployment Assistance weekly benefit amounts, October–December 2026 Guidance · September 30, 2026 Fiscal Year 2027 unemployment insurance state resource planning targets and guidelines Guidance · September 29, 2026 Fiscal Year 2027 unemployment insurance State Quality Service Plan guidance Guidance · September 8, 2026 Fiscal Year 2026 RESEA grant allotments and operating guidance Guidance · July 29, 2026

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