EMPLOYMENT AND TRAINING ADMINISTRATION
ADVISORY SYSTEM
U.S. DEPARTMENT OF LABOR
Washington, D. C. 20210

CLASSIFICATION

OWS
CORRESPONDENCE SYMBOL

OIS/DFAS
ISSUE DATE

September 23, 2002

RESCISSIONS

None

EXPIRATION DATE

September 30, 2003

ADVISORY

:

UNEMPLOYMENT INSURANCE PROGRAM LETTER NO.35-02

 

TO

:

ALL STATE EMPLOYMENT SECURITY AGENCIES

 

FROM

:

GRACE A. KILBANE /s/
Administrator
Office of Workforce Security

 

SUBJECT

:

Preliminary Estimates of Calendar Year (CY) 2002 Average Employer Contribution Rates

  1. Purpose. To transmit estimated employer contribution rates for CY 2002.

  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 2002 and actual rates for CY 2001 and CY 2000. 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 2002 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 2000-2002;
    (2) by tax rate based on total wages, CY 2002.