Back to Federal guidance

Preliminary estimates of 2000 employer UI contribution rates

Summary ETA sent state unemployment agencies preliminary employer contribution rates for calendar year 2000, with actual rates for 1998 and 1999. Its attachments show rates as a share of taxable wages and total wages, then rank the 2000 total-wage rates. The estimates for the District of Columbia, Puerto Rico, and the Virgin Islands reused prior-year data. ETA now labels the letter Canceled; it expired September 30, 2001.

Document

Federal guidance

Agency

U.S. Department of Labor, Employment and Training Administration (ETA)

Document number

UIPL No. 34-00

Date issued

September 6, 2000

Status

Withdrawn

ETA's advisory index labels this UIPL Canceled; the letter prints a September 30, 2001 expiration date. The tables contain historical estimates and actual rates for calendar years 1998–2000.

Status last verified October 25, 2026

Topics

Unemployment Insurance Employer Contributions Tax Rates

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This document has been withdrawn.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.

U.S. Department of Labor
Employment and Training Administration
Washington, D.C. 20210
Classification: UI
Correspondence symbol: TEUFA
Issue date: September 6, 2000
Rescissions: None
Expiration date: September 30, 2001

DIRECTIVE: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 34-00

TO: ALL STATE EMPLOYMENT SECURITY AGENCIES

FROM: GRACE A. KILBANE
Administrator
Office of Workforce Security

SUBJECT: Preliminary Estimates of Calendar Year (CY) 2000 Average Employer Contribution Rates

Purpose. To transmit estimated employer contribution rates for CY 2000.

Background. The attached tables contain preliminary estimates of unemployment insurance (UI) average employer contribution rates as reported by State agencies. The first table contains estimates for CY 2000 and actual rates for CY 1999 and CY 1998. 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 2000 by their level of UI taxation relative to total wages.

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

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

Attachment. Tabulation of average employer contribution rates: by State, calendar years 1998-2000; by tax rate based on total wages, CY 2000.

Attachment 1 (official PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2000/UIPL34-00_Attach1.pdf)

AVERAGE EMPLOYER CONTRIBUTION RATES, BY STATE, CALENDAR YEARS 1998–2000

Tax base is $7,000 except as shown. Rates are percentages. The 2000 figures are estimates; the 1999 and 1998 figures are actual rates.

State or jurisdiction	Tax base ($)	Base change date	2000 taxable	2000 total	1999 taxable	1999 total	1998 taxable	1998 total
United States			1.8	0.6	1.76	0.56	1.91	0.61
Alabama	8,000	01/1983	1.1	0.4	1.11	0.36	1.33	0.45
Alaska	24,800	01/2000	2.1	1.4	2.46	1.59	2.56	1.63
Arizona			1.0	0.2	1.08	0.31	1.31	0.38
Arkansas	9,000	01/1994	1.9	0.8	1.95	0.76	2.02	0.81
California			2.7	0.6	2.66	0.57	3.00	0.67
Colorado	10,000	01/1988	1.0	0.3	0.96	0.32	0.94	0.33
Connecticut	15,000	01/1999	1.5	0.5	1.84	0.62	3.48	1.10
Delaware	8,500	01/1987	1.9	0.5	2.06	0.55	2.04	0.56
District of Columbia	9,000	01/1997	2.3*	0.5*	2.26	0.50	2.33	0.54
Florida			0.7	0.2	1.23	0.36	1.06	0.32
Georgia	8,500	01/1991	0.5	0.1	0.45	0.14	0.98	0.30
Hawaii	27,500	01/2000	1.7	1.2	1.74	1.21	1.80	1.25
Idaho	24,500	01/2000	1.2	0.8	1.17	0.77	1.15	0.77
Illinois	9,000	01/1988	2.3	0.6	2.36	0.64	2.44	0.68
Indiana			1.4	0.4	1.43	0.38	1.17	0.32
Iowa	17,300	01/2000	1.2	0.6	0.96	0.51	0.97	0.50
Kansas	8,000	01/1994	1.7	0.5	0.33	0.13	0.32	0.13
Kentucky	8,000	01/1982	1.6	0.5	1.84	0.59	2.08	0.68
Louisiana			1.4	0.4	1.47	0.44	1.61	0.48
Maine	12,000	01/2000	2.6	1.1	3.61	1.10	3.64	1.13
Maryland	8,500	01/1993	1.6	0.4	1.63	0.46	1.65	0.48
Massachusetts	10,800	01/1992	2.4	0.7	2.32	0.72	2.86	0.94
Michigan	9,500	01/1986	2.6	0.8	2.66	0.75	2.78	0.80
Minnesota	19,000	01/2000	1.1	0.5	1.07	0.51	1.17	0.55
Mississippi			1.5	0.5	1.68	0.57	1.45	0.50
Missouri	7,500	01/2000	1.2	0.4	1.39	0.41	1.73	0.55
Montana	17,700	01/2000	1.1	0.8	1.30	0.87	1.29	0.86
Nebraska			0.7	0.2	0.60	0.18	0.46	0.14
Nevada	19,600	01/2000	1.3	0.8	1.42	0.82	1.41	0.81
New Hampshire	8,000	01/1994	0.8	0.2	0.74	0.20	0.69	0.20
New Jersey	21,200	07/2000	1.7	0.7	1.88	0.83	2.08	0.92
New Mexico	14,800	01/2000	1.2	0.6	1.16	0.60	1.39	0.75
New York	8,500	01/1999	3.1	0.7	2.67	0.59	3.06	0.61
North Carolina	13,900	01/2000	0.7	0.3	0.79	0.35	0.79	0.35
North Dakota	16,100	01/2000	1.4	0.8	1.10	0.61	1.08	0.59
Ohio	9,000	01/1995	1.5	0.5	1.53	0.47	1.64	0.51
Oklahoma	9,800	01/2000	0.3	0.1	0.40	0.19	0.38	0.17
Oregon	23,000	01/1999	2.1	1.3	2.07	1.26	2.08	1.24
Pennsylvania	8,000	01/1984	3.7	1.0	3.74	1.00	3.85	1.07
Puerto Rico			3.3*	1.4*	3.29	1.39	3.28	1.44
Rhode Island	12,000	01/2000	3.2	1.4	3.28	1.47	3.42	1.85
South Carolina			1.4	0.4	1.37	0.42	1.37	0.42
South Dakota			0.6	0.2	0.60	0.20	0.61	0.21
Tennessee			1.5	0.4	1.51	0.42	1.60	0.46
Texas	9,000	01/1989	1.3	0.4	1.21	0.37	1.38	0.43
Utah	20,200	01/2000	0.6	0.3	0.60	0.34	0.63	0.36
Vermont	8,000	01/1983	2.5	0.8	2.54	0.82	2.56	0.85
Virginia	8,000	01/1991	0.5	0.1	1.59	0.91	1.62	0.94
Virgin Islands	14,600	01/2000	0.6*	0.2*	0.59	0.16	0.60	0.17
Washington	24,300	01/1999	2.2	1.2	2.19	1.18	2.16	1.19
West Virginia	8,000	01/1981	2.8	1.0	2.87	0.98	2.89	1.01
Wisconsin	10,500	01/1986	1.9	0.7	1.88	0.67	1.85	0.68
Wyoming	13,600	01/2000	1.4	0.7	1.45	0.70	1.54	0.74

Note: State estimates were furnished by state employment security agencies. * Prior year's data used because estimate for current year was unavailable.

Attachment 2 (official PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2000/UIPL34-00_Attach2.pdf)

STATES ARRAYED BY TAX RATE BASED ON TOTAL WAGES

This attachment ranks the same 2000 estimated rates shown in Attachment 1. Its only additional numeric column is loans outstanding as of May 30, 2000, in millions of dollars. Blank loan entries in the official table are not zeroes.

Order	State or jurisdiction	Loans outstanding ($ millions)
1	Rhode Island
2	Puerto Rico
3	Alaska
4	Oregon
5	Hawaii
6	Washington
7	Maine
8	Pennsylvania
9	West Virginia
10	Idaho
11	Montana
12	Vermont
13	Arkansas
14	Michigan
15	Nevada
16	North Dakota
17	New Jersey
18	Massachusetts
19	New York
20	Wisconsin
21	Wyoming
22	California
23	Iowa
24	Illinois
25	New Mexico
26	United States	0
27	Kansas
28	Mississippi
29	Kentucky
30	Connecticut
31	Delaware
32	Minnesota
33	District of Columbia
34	Ohio
35	Maryland
36	Texas
37	Tennessee
38	Louisiana
39	South Carolina
40	Indiana
41	Alabama
42	Missouri
43	Utah
44	Colorado
45	North Carolina
46	Arizona
47	South Dakota
48	Florida
49	Nebraska
50	New Hampshire
51	Virgin Islands
52	Oklahoma
53	Virginia
54	Georgia

Note: State estimates were furnished by state employment security agencies. * Prior year's data used because estimate for current year was unavailable.

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

Preliminary estimates of 2000 employer UI contribution rates

Is this still the rule?

Related guidance

What does federal law require today?