What are all these other weird little taxes with oddball names that come and go on my rate notice from year to year? Why do they show up? What are they all for, anyway? | ||||
| This list of little levies naturally makes for the largest table in this collection. So hold on to your hats (and wallets) because here is just a partial list of how you can get pinched and why.
note that these taxes multiply when conditions are bad; so expect to see many more crop up | ||||
State | Tax | Rate | Trigger | Purpose |
| In AL you pay | a Special Assessment | of .06% | always | for Job Placement, Bureaucracy, and Socialization Cost Factors. |
| In AK you pay | a Fund Solvency Adjustment | of .4%-1.1% | when state reserves are low | to bail out the state. |
| In AZ you pay | Additional Tax | of 1% to 2% | if you have a negative balance and "shared work" | so you don't soak the state. |
| In AR you pay | Stabilization Tax | of -.1% to .8% | when the state fund is above 5% or below .4% of payrolls | to bail out the state. |
| You also pay | an Extended Benefits Tax | of .1% | when the state fund is low | to pay for benefit extensions. |
| You also pay | an Advance Interest Tax | of .2% | when the state owes money | to bail out the state. |
| In CA you pay | an Emergency Solvency Surcharge Rate | of 1.15% of your rate | when the state fund is below .6% of payrolls | to bail out the state. |
| You also pay | Surcharge for Employment Training Fund | of .1% | when in effect | to educate claimants whom 13 years of mandatory education has not made employable. |
| In CO you pay | a Solvency Tax | of 0% to .011% | when the state fund is less than .9% of payrolls | to bail out the state. |
| You also pay | an Administrative Surtax | of .22% | always | for bureaucracy. |
| In CT you pay | a Solvency Tax | of 0% to 1.5% | when the state fund is under .8% | to bail out the state. |
| In DE you pay | a Supplemental Solvency Assessment | of .2% to 1.5% | depending on the state fund level | to bail out the state. |
| You also pay | a Special Assessment | of .15% | when FUTA credit in effect | for job placement and Socialization Cost Factors. |
| In DC you pay | an Interest Surcharge | of .1% | when the District has to borrow money | to bail out the District. |
| In GA you pay | an Administrative Assessment | of .08% | until it expires and is renewed | for bureaucracy. |
| You also pay | a Solvency Increase | of a quarter to half the basic rate | when the state fund falls below 2.1% | to bail out the state. |
| In HI you pay | an Employment and Training Fund Tax | of .01% | supposedly, until last year | for job training. |
| In ID you pay | a Workforce Development Training Fund | of .3% | until 2007 | for training |
| In IL you pay | a Fund Building Tax | of .4% | always | to bail out the state. |
| You also pay | a Federal Penalty Avoidance Tax | of .2% and up | when the fund falls below $80 million | to pay for the state borrowing from the feds |
| In IA you pay | an Administrative Contribution | of .1% of FUTA wages | until it expires and gets renewed | for bureaucracy. |
| In KS you pay | a Surcharge | of .1% to 1% | if your own reserve balance is in the red | so you don't soak the state. |
| In LA you pay | a Solvency Tax | of up to 30% of your taxes | when the state fund falls below $100 million or the state owes interest | to bail out the state. |
| In MD you pay | a Fund Balance Tax | of .1% to 2% | when the fund is below 4.7% | to bail out the state. |
| In MA you pay | a Contribution | of .75% | unless the state collects more than $18 million this way | for training |
| In MI you pay | a Solvency Tax | of up to 2% | if your own reserve balance is in the red, and so is the state | to pay the interest on state loans |
| In MN you pay | a Solvency Assessment | of 10% of your taxes | when the state fund is under $150 million | to bail out the state. |
| You also pay | a Special Assessment | of .09% | always | for Socialization Cost Factors. |
| In MO you pay | Additional Rates | of 10% to 30% of your normal rate | when the fund falls below $400 million | to bail the state out. |
| In MT you pay | an Administrative Fund Tax | of .013% | always | for bureaucracy. |
| In NV you pay | a Career Enhancement Tax | of .05% | whenever | why, to enhance your career, of course |
| In NH you pay | an Emergency Tax | of .5% | when the commissioner decides they need money | to bail the state out. |
| In NJ you pay | a Rate Increase | of 10% of your basic rate | when the state fund is in the red | to bail the state out. |
| You also pay | a Workforce Development Tax | which is NOT Unemployment | but is on the same Rate Notice | for Socialization Cost Factors. |
| You also you pay | a Rate Increase | of variable amounts | when the fund is low | to bail out the state. |
| In NY you pay | a Subsidiary Tax | of up to 1% | When the general fund is under $650 million | to bail out the state. |
| You also pay | a Reemployment Service Tax | of .075% | always | to pay salaries |
| In OH you pay | a Minimum Safe Level Adjustment | of .2% plus | when the state fund is low | to bail the state out. |
| In OK you pay | a Surcharge | of up to a whopping third of your taxes | when the state fund is low | to bail out the state. |
| In OR you pay | a Wage Security Tax | of .03% | in the first quarter of each odd numbered year | to pay for bankrupt companies. |
| You also pay | a JobsPlus Tax | of .07% | for the first and second quarters | to pay employers to hire the unemployed |
| In PA you pay | a Surcharge | of -1.3% to 6% | when the state fund is low | to bail the state out. |
| Employees even pay | an Employee Contribution | of .02% to .09% | when the fund is really low | to bail the state out. |
| In RI you pay | a Surtax | of .3% | when the state fund is in the red | to bail the state out. |
| You also you pay | a Employment Security Tax | of .03% | always | to fund the program. |
| You also pay | a Job Development Assessment | of .21% | always | for Socialization Cost Factors. |
| In SC you pay | an Administrative Contingency Assessment | of .1% to .7% | always | for job placement. |
| You also pay | Additional Rates | of .1% to .7% | if your rate is low and the state fund is low | to bail the state out. |
| In SD you pay | Investment in South Dakota's Future Fee | of .7% to 1% | depending on your own reserve | for Socialization Cost Factors. |
| You also pay | Additional Rates | of .1% to 1.5% | when the state fund is low | to bail the state out. |
| In TN you pay | Job Skills Fee | of .15% | when the fund is low | to bail the state out. |
| In TX you pay | a Deficit Tax Rate | of up to 2% | when the state fund is low | to bail the state out. |
| You also pay | a Special Tax | of up to 2% | when the state owes money | to bail the state out. |
| You also you pay | a Special Tax | of up to .2% | when the state owes money | to bail out the state. |
| You also pay | an Offset Assessment | of .1% | when the state fund is in GOOD shape | for Socialization Cost Factors. |
| In VA you pay | a Fund Building Rate | of .2% | when the state fund is low | to bail out the state. |
| You also pay | a Pool Costs Rate | which goes up and down | when the state fund is low | to bail the state out. |
| In WA you pay | a Employer Tax | of .01% | always | for training programs |
| You also you pay | an Employment Administrative Fund | of .02% | always | for job placement |
| You also you pay | a Surcharge | of up to 1.4% | in September | to bail out the state |
| In WV you pay | a Penalty Surcharge | of 1% | if your own reserve is in the red | so you don't soak the state. |
| In WI you pay | an Administrative Account | of .02% | when the state needs money | to bail out the state. |
| You also you pay | a Administrative Fee | of .01% | these last two years | to buy computers |
| In WY you pay | a Solvency Adjustment Factor | of up to 1.5% | when the fund is low | to bail out the state. |
| You also you pay | Pool Costs | of .144% | varies | to pay for benefits not charged to any employer |
| You also you pay | a State UI Fund | of 20% of your base rate | until the fund is replenished | for training |
| You also you pay | a Employment Support Fund | of .036% | while the program is in the red | for administration costs |