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Preliminary 2003 average employer UI contribution rates

Summary ETA sent state workforce agencies preliminary 2003 employer unemployment insurance contribution rates and actual rates for 2001 and 2002. One attachment reports rates by state on taxable and total wages; another ranks jurisdictions by the estimated 2003 rate on total wages and shows outstanding loans. ETA lists the letter as Canceled.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 32-03
Date issued
August 13, 2003
Status
Withdrawn
ETA lists this letter Canceled; the letter printed an August 31, 2004 expiration date.
Status last verified October 25, 2026
Topics
Unemployment Insurance Employer Taxes Reporting Requirements
Source
View the official document

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This document has been withdrawn.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This document has been withdrawn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 letter Canceled; the letter printed an August 31, 2004 expiration date. 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 Treat this page as historical context, not current guidance, and verify current law before relying on anything here.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.

Official letter (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL32-03.html):

EMPLOYMENT AND TRAINING ADMINISTRATION ADVISORY SYSTEM
U.S. Department of Labor
Washington, D.C. 20210
CLASSIFICATION: OWS
CORRESPONDENCE SYMBOL: TEUFA
DATE: August 13, 2003

UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 32-03
TO: ALL STATE WORKFORCE AGENCIES
FROM: CHERYL ATKINSON /s/, Administrator, Office of Workforce Security
SUBJECT: Preliminary Estimates of Calendar Year (CY) 2003 Average Employer Contribution Rates
RESCISSIONS: None
EXPIRATION DATE: August 31, 2004

  1. Purpose. To transmit estimated employer contribution rates for CY 2003.

  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 2003 and actual rates for CY 2002 and CY 2001. 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 2003 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. Attachment. Tabulation of average employer contribution rates: (1) by state, calendar years 2001–2003; (2) by tax rate based on total wages, CY 2003.

Official attachment 1 (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL32-03_Attach1.pdf):

AVERAGE EMPLOYER CONTRIBUTION RATES, BY STATE, CALENDAR YEARS 2001–2003
Tax base is $7,000 except as shown. Columns following each jurisdiction: tax base (if shown), base change date (if shown), 2003 estimated rate on taxable wages, 2003 estimated rate on total wages, 2002 actual rate on taxable wages, 2002 actual rate on total wages, 2001 actual rate on taxable wages, 2001 actual rate on total wages. Rates are percentages.

United States 2.1 % 0.6 % 1.80 % 0.54 % 1.70 % 0.51 %
Alabama 8,000 01/1983 1.4 0.5 1.40 0.41 1.26 0.39
Alaska 26,700 01/2003 1.9 1.2 2.50 1.58 2.60 1.64
Arizona 0.8 0.2 0.83 0.21 0.87 0.23
Arkansas 9,000 01/1994 2.5 0.9 1.91 0.68 1.75 0.65
California 3.1 0.6 2.50 0.51 2.57 0.53
Colorado 10,000 01/1988 1.1 0.3 0.85 0.26 0.85 0.26
Connecticut 15,000 01/1999 2.4 0.7 2.53 0.80 1.36 0.43
Delaware 8,500 01/1987 2.3 0.6 1.62 0.38 1.67 0.41
Dist. of Columbia 9,000 01/1997 2.1 0.4 2.17 0.41 2.21 0.44
Florida 1.4 0.4 1.12 0.30 1.12 0.30
Georgia 8,500 01/1991 0.5 0.2 0.53 0.14 0.51 0.14
Hawaii 30,200 01/2003 1.7 1.2 1.22 0.83 1.14 0.79
Idaho 27,600 01/2003 1.2 0.8 1.18 0.82 1.19 0.80
Illinois 9,000 01/1988 2.8 0.7 2.27 0.57 2.05 0.52
Indiana 1.8 0.5 1.24 0.31 1.08 0.27
Iowa 19,200 01/2003 1.5 0.8 1.22 0.66 1.19 0.64
Kansas 8,000 01/1994 2.5 0.7 1.41 0.52 1.32 0.49
Kentucky 8,000 01/1982 2.4 0.7 2.22 0.66 1.65 0.50
Louisiana 1.7 0.5 1.59 0.43 1.52 0.42
Maine 12,000 01/2003 1.4 0.6 1.84 0.76 2.75 1.17
Maryland 8,500 01/1993 1.6 0.4 1.32 0.34 1.37 0.36
Massachusetts 10,800 01/1992 2.6 0.8 2.31 0.67 2.30 0.66
Michigan 9,000 01/2003 3.5 0.9 2.68 0.72 2.59 0.71
Minnesota 22,000 01/2003 1.4 0.7 0.92 0.44 0.91 0.43
Mississippi 1.8 0.6 1.58 0.49 1.32 0.42
Missouri 7,500 01/2003 1.9 0.2 1.51 0.37 1.37 0.34
Montana 19,700 01/2003 1.1 0.7 1.11 0.74 1.09 0.71
Nebraska 2.0 0.4 1.29 0.35 1.00 0.28
Nevada 21,500 01/2003 1.3 0.8 1.29 0.75 1.30 0.76
New Hampshire 8,000 01/1994 0.8 0.2 0.79 0.20 0.79 0.20
New Jersey 23,900 01/2003 1.7 0.7 1.87 0.85 2.03 0.91
New Mexico 16,000 01/2003 0.9 0.5 0.90 0.47 0.89 0.46
New York 8,500 01/1999 4.2 0.9 3.56 0.71 2.99 0.59
North Carolina 15,900 01/2003 1.7 0.8 0.87 0.39 0.69 0.31
North Dakota 18,000 01/2003 1.6 0.9 1.28 0.71 1.24 0.69
Ohio 9,000 01/1995 1.6 0.5 1.61 0.46 1.42 0.42
Oklahoma 11,700 01/2003 1.1 0.4 0.78 0.30 0.44 0.17
Oregon 26,000 01/2003 2.3 1.4 1.89 1.15 1.74 1.06
Pennsylvania 8,000 01/1984 4.2 1.0 3.66 0.91 3.60 0.92
Puerto Rico 3.4 * 1.3 * 3.40 1.31 3.44 1.37
Rhode Island 12,000 01/2003 2.8 1.1 2.93 1.09 2.99 1.14
South Carolina 1.9 0.5 1.61 0.44 1.39 0.39
South Dakota 0.6 0.2 0.63 0.19 0.62 0.19
Tennessee 2.4 0.6 1.93 0.49 1.53 0.40
Texas 9,000 01/1989 1.3 0.4 1.34 0.37 1.19 0.33
Utah 22,500 01/2003 0.5 0.3 0.49 0.29 0.46 0.27
Vermont 8,000 01/1983 2.0 0.6 1.96 0.58 2.03 0.61
Virginia 8,000 01/1991 0.2 0.1 0.27 0.16 2.66 1.50
Virgin Islands 18,000 01/2003 1.0 0.3 0.58 0.15 0.58 0.15
Washington 28,500 01/2003 2.5 1.5 2.07 1.21 2.08 1.17
West Virginia 8,000 01/1981 2.8 0.9 2.77 0.88 2.88 0.94
Wisconsin 10,500 01/1986 1.9 * 0.6 * 1.92 0.63 1.84 0.63
Wyoming 14,700 01/2003 0.8 0.4 0.80 0.39 1.19 0.58

NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES.

  • PRIOR YEAR'S DATA USED BECAUSE ESTIMATE FOR CURRENT YEAR IS UNAVAILABLE.

Official attachment 2 (https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2003/UIPL32-03_Attach2.pdf):

STATES ARRAYED BY TAX RATE BASED ON TOTAL WAGES
Tax base is $7,000 except as shown. Columns following each jurisdiction: tax base (if shown), base change date (if shown), 2003 average tax rate on taxable wages, 2003 average tax rate on total wages, and loans outstanding as of June 30, 2003 in millions of dollars (if shown). Rates are percentages.

Washington 28,500 01/2003 2.5 1.5
Oregon 26,000 01/2003 2.3 1.4
Puerto Rico 3.4 * 1.3
Hawaii 30,200 01/2003 1.7 1.2
Alaska 26,700 01/2003 1.9 1.2
Rhode Island 12,000 01/2003 2.8 1.1
Pennsylvania 8,000 01/1984 4.2 1.0
Michigan 9,000 01/2003 3.5 0.9
Arkansas 9,000 01/1994 2.5 0.9
West Virginia 8,000 01/1981 2.8 0.9
New York 8,500 01/1999 4.2 0.9 $166
North Dakota 18,000 01/2003 1.6 0.9
Idaho 27,600 01/2003 1.2 0.8
Iowa 19,200 01/2003 1.5 0.8
Nevada 21,500 01/2003 1.3 0.8
North Carolina 15,900 01/2003 1.7 0.8
Massachusetts 10,800 01/1992 2.6 0.8
New Jersey 23,900 01/2003 1.7 0.7
Connecticut 15,000 01/1999 2.4 0.7
Kansas 8,000 01/1994 2.5 0.7
Montana 19,700 01/2003 1.1 0.7
Illinois 9,000 01/1988 2.8 0.7
Kentucky 8,000 01/1982 2.4 0.7
Minnesota 22,000 01/2003 1.4 0.7 $119
Wisconsin 10,500 01/1986 1.9 * 0.6
California 3.1 0.6
Maine 12,000 01/2003 1.4 0.6
Vermont 8,000 01/1983 2.0 0.6
United States 2.1% 0.6 $366
Tennessee 2.4 0.6
Mississippi 1.8 0.6
Delaware 8,500 01/1987 2.3 0.6
South Carolina 1.9 0.5
New Mexico 16,000 01/2003 0.9 0.5
Ohio 9,000 01/1995 1.6 0.5
Indiana 1.8 0.5
Alabama 8,000 01/1983 1.4 0.5
Louisiana 1.7 0.5
Oklahoma 11,700 01/2003 1.1 0.4
Texas 9,000 01/1989 1.3 0.4 $81
Dist. of Columbia 9,000 01/1997 2.1 0.4
Florida 1.4 0.4
Nebraska 2.0 0.4
Wyoming 14,700 01/2003 0.8 0.4
Maryland 8,500 01/1993 1.6 0.4
Colorado 10,000 01/1988 1.1 0.3
Utah 22,500 01/2003 0.5 0.3
Virgin Islands 18,000 01/2003 1.0 0.3
New Hampshire 8,000 01/1994 0.8 0.2
South Dakota 0.6 0.2
Arizona 0.8 0.2
Georgia 8,500 01/1991 0.5 0.2
Missouri 7,500 01/2003 1.9 0.2
Virginia 8,000 01/1991 0.2 0.1

NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES.

  • PRIOR YEAR'S DATA USED BECAUSE ESTIMATE FOR CURRENT YEAR IS UNAVAILABLE.

U.S. Department of Labor, Employment and Training Administration, July 9, 2003.

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