DIRECTIVE	:	UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 43-99
TO	:	ALL STATE EMPLOYMENT SECURITY AGENCIES
FROM	:	GRACE A. KILBANE Director Unemployment Insurance Service
SUBJECT	:	Preliminary Estimates of 1999 Average Employer Contribution Rates

1. Purpose. To transmit estimated employer contribution rates for 1999.

2. 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 calendar year 1999 and actual rates for calendar years 1998 and 1997. 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 1999 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 1997-1999; 2) by tax rate based on total wages, calendar year 1999.