Unemployment Insurance Tax

State Unemployment: Details for Each State

Please click on the state links below to find out specific state unemployment information. All information is effective January 1, 2009 unless otherwise noted. Please check your rate notice and enter your correct employer paid unemployment insurance rates. Information contained includes the following:

· New Employer Rate: This is the rate QuickBooks defaults to when setting up state unemployment insurance in the Payroll Item.

· UI Experience Rated Employers: States assign an employers rate that falls within a minimum rate and a maximum rate. QuickBooks utilizes these ranges for employer paid state unemployment insurance, but may be different from the state ranges due to how surcharges/assessments are supported. These rates are entered as a percentage, not a decimal. Only the Assisted Payroll service supports these ranges.

o Minimum Rate: This is the lowest rate QuickBooks will accept. QuickBooks will accept zero rates as well, even if it is lower than the minimum rate listed.

o Maximum Rate: This is the highest rate QuickBooks will accept.

· Employee Rate: Any employee rates the state may have will be listed. These rates are entered as percentages.

· Surcharges/Assessments: Any surcharges or assessments the state may have will be listed. The current rate (if a flat rate), QuickBooks support of the tax, and any other pertinent information will be listed. These rates are entered as percentages. Please check with your state to see if you are subject to the surcharge or assessment. Not all employers are subject to these taxes.

· Vendor Payable Name: The agency name listed should be used when making payments for your state unemployment liabilities. In order to check your vendor payable name or to update it, click on the payroll item in question, click 'Next' once and find the box 'Enter name of agency to which liability is paid.' To change it, type in the vendor payable name listed for your state. Click 'Quick Add' if prompted. Click 'Next' twice, then 'Finish'.

· Account Number Format: This is the format your account number should be entered in. Check your preprinted unemployment forms for your correct account number. Click here to see a legend of the digits used on this page. In order to check your account number or to update it, click on the payroll item in question, click 'Next' once and find the box 'Enter the number that identifies you to agency'. To change it, type in the correct account number for your state. Click 'Next' twice, then 'Finish'.


Alabama (AL)		Back to Top
New Employer Rate	2.70%
Minimum Rate	0.74%
Maximum Rate	6.34%
Employment Security Assessment	0.06% This rate is separated from the unemployment insurance rate in QuickBooks. Select the applicable rate from the list provided.
Shared Cost Assessment	0.30% This rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Alabama Dept. of Industrial Relations
Account Number Format	9999999999


Alaska (AK)		Back to Top
New Employer Rate	2.46%
Minimum Rate	1.00%
Maximum Rate	5.40%
Employee Rate	0.50% This rate is separated from the unemployment insurance rate in QuickBooks.
Vendor Payable Name	AK Dept. of Labor and Workforce Dev.
Account Number Format	00099999 or 99999999


Arizona (AZ)		Back to Top
New Employer Rate	2.00%
Minimum Rate	0.02%
Maximum Rate	7.40%
Job Training Tax	0.10% This rate is separated from the unemployment insurance rate in QuickBooks. Select the applicable rate from the list provided.
Vendor Payable Name	DES Unemployment Tax
Account Number Format	9999999 9 or 9999999-9


Arkansas (AR)		Back to Top
New Employer Rate	3.70%
Minimum Rate	0.10%
Maximum Rate	10.80%
Stabilization Tax	0.80% This rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Arkansas Dept. of Workforce Services
Account Number Format	999999999


California (CA)		Back to Top
New Employer Rate	3.40%
Minimum Rate	1.50%
Maximum Rate	6.20%
Employment Training Tax (ETT)	0.10% This rate is separated from the unemployment insurance rate in QuickBooks. Select the applicable rate from the list provided.
Vendor Payable Name	EDD
Account Number Format	999-9999-9 or 999 9999 9


Colorado (CO)		Back to Top
New Employer Rate	1.70%
Minimum Rate	0.00%
Maximum Rate	5.40%
Tax Surcharge	0.00 or 5.62% This rate is separated from the unemployment insurance rate in QuickBooks. Effective Tax Year 2007, the Tax Surcharge is now combined with the Solvency Tax Surcharge in the CO – Total Surcharge payroll item (previously labeled CO – Tax Surcharge).
Solvency Tax Surcharge	Variable Rate This rate is separated from the unemployment insurance rate in QuickBooks. Effective Tax Year 2007, the Solvency Tax Surcharge is now combined with the Tax Surcharge in the CO – Total Surcharge payroll item (previously labeled CO – Tax Surcharge).
Vendor Payable Name	Colorado State Treasurer
Account Number Format	999999.99-9


Connecticut (CT)		Back to Top
New Employer Rate	3.00%
Minimum Rate	1.90%
Maximum Rate	6.80%
Trust Fund Solvency Tax	1.40% This rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Administrator Unemployment Compensation
Account Number Format	99-999-99


Delaware (DE)		Back to Top
New Employer Rate	2.50%
Minimum Rate	0.30%
Maximum Rate	8.20%
Training Tax	0.15% This rate is not supported within QuickBooks as this tax is billed separately and directly to employers. Training Tax bills are mailed to employers on a semi-annual basis.
Supplemental Assessment Rate	0.20% This rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	DE Unemployment Compensation Fund
Account Number Format	99999-9


District of Columbia (DC)		Back to Top
New Employer Rate	2.70%
Minimum Rate	1.30%
Maximum Rate	6.60%
Administrative Funding Assessment	0.20% This rate is separated from the unemployment insurance rate in QuickBooks. The agency will mail a bill to self-insured (reimbursable) employers each quarter for the administrative assessment due so you may choose the rate of 0.0% in the drop down selection.
Vendor Payable Name	DOES
Account Number Format	999999 or 999 999


Florida (FL)		Back to Top
New Employer Rate	2.70%
Minimum Rate	0.12%
Maximum Rate	6.40%
Vendor Payable Name	Florida U.C. Fund
Account Number Format	9999999 or 9999999-9


Georgia (GA)		Back to Top
New Employer Rate	2.62%
Minimum Rate	0.03%
Maximum Rate	6.21%
Administrative Assessment	0.08% This rate is separated from the unemployment insurance rate in QuickBooks. Select the applicable rate from the list provided.
Vendor Payable Name	Georgia Dept. of Labor
Account Number Format	999999-99


Hawaii (HI)		Back to Top
New Employer Rate	1.70%
Minimum Rate	0.00%
Maximum Rate	5.40%
Employment & Training Assessment (E&T)	0.0 or 0.01% Note: Per Hawaii statute, employers with a contribution rate greater than 0.0% and less than 5.4% are subject to the E&T Assessment. If you are a Reimbursable employer or an employer who has an assigned UI rate of either 0.0% or 5.4%, you have the ability to select 0.0% for the E&T Assessment in QuickBooks. This rate is separated from the unemployment insurance rate in QuickBooks. Select the applicable rate from the list provided.
Vendor Payable Name	Hawaii State Tax Collector
Account Number Format	9999999999


Idaho (ID)		Back to Top
New Employer Rate	1.519%
Minimum Rate	0.434%
Maximum Rate	5.400%
Workforce Development Fund	Variable Rate This rate is separated from the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Idaho Department of Labor
Account Number Format	9999999999


Illinois (IL)		Back to Top
New Employer Rate	3.10%
Minimum Rate	0.60%
Maximum Rate	10.20%
Fund Building Rate	0.40% This rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Director of Employment Security
Account Number Format	9999999-9


Indiana (IN)		Back to Top
New Employer Rate	2.70%
Minimum Rate	1.10%
Maximum Rate	5.60%
Worker Training Assessment (WTA)	0.09% This rate is not supported within QuickBooks as this tax is billed separately and directly to employers. Training Assessment bills are mailed to employers around May 1st.
Vendor Payable Name	Indiana Dept. of Workforce Development
Account Number Format	999999 or 999999A


Iowa (IA)		Back to Top
New Employer Rate	1.00%
Minimum Rate	0.00%
Maximum Rate	8.00%
Reserve Fund	Variable rate This rate is separated from the unemployment insurance rate in QuickBooks. Enter the tax rate for this surcharge as a percentage for all four quarters. The Iowa Reserve Fund, the Iowa Admin. Surcharge, and the State Experience rate combine to equal the total contribution rate. If you already have this rate included in your Contribution Rate, edit the Iowa – Unemployment Company payroll item, and enter only your State Experience Rate in the boxes. Then add a new other tax payroll item and Choose IA – Reserve Fund to enter your rate in all four boxes.
Administrative Surcharge Tax	0.00% This rate is separated from the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Iowa Workforce Development
Account Number Format	999999-9


Kansas (KS)		Back to Top
New Employer Rate	4.0%
Minimum Rate	0.00%
Maximum Rate	7.40%
Vendor Payable Name	Kansas Employment Security Fund
Account Number Format	999999 or 9999999


Kentucky (KY)		Back to Top
New Employer Rate	2.70%
Minimum Rate	1.00%
Maximum Rate	10.00%
Vendor Payable Name	Treasurer KY Unemployment Insurance Fund
Account Number Format	99 999999 9 or 99 999999Z 9


Louisiana (LA)		Back to Top
New Employer Rate	1.15%
Minimum Rate	0.10%
Maximum Rate	6.20%
Social Charges	Variable Rates These rates are included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Louisiana Workforce Commission
Account Number Format	999999 9


Maine (ME)		Back to Top
New Employer Rate	1.57%
Minimum Rate	0.44%
Maximum Rate	5.40%
Competitive Skills Scholarship Fund	0.05% This rate is separated from the unemployment insurance rate in QuickBooks. Select the applicable rate from the list provided.
Vendor Payable Name	Treasurer, State of Maine
Account Number Format	9999999999


Maryland (MD)		Back to Top
New Employer Rate	2.20%
Minimum Rate	0.60%
Maximum Rate	9.00%
Vendor Payable Name	Maryland Unemployment Insurance Fund
Account Number Format	9999999999


Massachusetts (MA)		Back to Top
New Employer Rate	2.83%
Minimum Rate	1.26%
Maximum Rate	12.27%
Workforce Training Fund	0.06% This rate is separated from the unemployment insurance rate in QuickBooks.
Solvency Assessment	1.19% This rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	MA Division of Unemployment Assistance
Account Number Format	99-99999-9


Michigan (MI)		Back to Top
New Employer Rate	2.70%
Minimum Rate	0.06%
Maximum Rate	14.80%
Solvency Tax	Variable Rate When in effect, this rate is included in the unemployment insurance rate in QuickBooks. (HB 4239 suspended the Solvency Tax Rate for 2009 and 2010)
Vendor Payable Name	MI - Unemployment Insurance Agency
Account Number Format	9999999 or 9999999999


Minnesota (MN)		Back to Top
New Employer Rate	2.2116%
Minimum Rate	0.456%
Maximum Rate	10.602%
Workforce Enhancement Fee	0.12% (effective July 1, 2009) This rate is separated from the unemployment insurance rate in QuickBooks.
Additional Assessment	14.00% This rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Minnesota UI Fund
Account Number Format	09999999-0999


Mississippi (MS)		Back to Top
New Employer Rate	2.70%
Minimum Rate	0.40%
Maximum Rate	5.40%
Training Contribution	Variable Rate This rate is separated from the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Mississippi Department of Employment Security
Account Number Format	99-99999-#-99


Missouri (MO)		Back to Top
New Employer Rate	3.51%
Minimum Rate	0.00%
Maximum Rate	13.65%
Surcharge	Variable Rate This rate is included in the unemployment insurance rate in QuickBooks.
Automation Surcharge	0.05% This rate is not supported within QuickBooks. The Automation Surcharge will be in effect for tax years 2009, 2010, 2011. Employers will be notified and assessed on their first quarter report, Form MODES-4-7, of each year.
Vendor Payable Name	Missouri Division of Employment Security
Account Number Format	999999-9-999-9999


Montana (MT)		Back to Top
New Employer Rate	2.20%
Minimum Rate	0.00%
Maximum Rate	9.18%
Administrative Training Fund Tax	Variable Rate This rate is separated from the unemployment rate in QuickBooks.
Administrative Training Fund Tax - Reimbursable Employers	This tax is used for reimbursable and governmental employers. The surcharge for Montana is at a rate of .5% on total wages paid in the tax quarter. QuickBooks does not support this type of tax item. If customers need to use this tax follow the instructions below to setup a payroll item to track it. Open the Payroll Item List (Select Lists from the menu bar and choose Payroll Item List). Select the Payroll Item button and choose New. Select the 'Custom' radio button then choose 'Next'. Choose the 'Other Tax' radio button then choose 'Next'. Ensure the dropdown selection is 'User Defined Tax' and select the radio button for 'Tax is paid by the company' then choose 'Next'. Enter a name for the item, i.e. AFT Surcharge, then choose 'Next'. Enter the name of the agency payments are made to and any account number. Select the liability account and expense account you want to track this item to. Confer with your accountant if you are unsure. Choose Next. Ensure tax tracking is set to 'None' choose 'Next'. Enter a default rate of .5%. Choose 'Next' until you can choose 'Finish' (You will be prompted to select Taxable Compensation and whether the tax is calculated before any other Taxes or deductions, leave these selections at their default settings unless directed to change them by your accountant or the State Agency to which it is paid).
Vendor Payable Name	Unemployment Insurance Division
Account Number Format	099 9999 or 999 9999


Nebraska (NE)		Back to Top
New Employer Rate	1.26%
Minimum Rate	0.00%
Maximum Rate	5.40%
State Unemployment Insurance Tax	Variable rate This rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	Nebraska U.C. Fund
Account Number Format	9999999999


Nevada (NV)		Back to Top
New Employer Rate	2.95%
Minimum Rate	0.25%
Maximum Rate	5.40%
Claimant Employment Tax/Career Enhancement Program (CEP)	0.05% This rate is separated from the unemployment insurance rate in QuickBooks. Select the applicable rate from the list provided.
Vendor Payable Name	Nevada Employment Security Division
Account Number Format	999999.99-9


New Hampshire (NH)		Back to Top
New Employer Rate	3.00% (effective April 1, 2009)
Minimum Rate	0.40% (effective April 1, 2009)
Maximum Rate	7.00% (effective April 1, 2009)
Administrative Contribution (AC)	0.20% This rate is separated from the unemployment insurance rate in QuickBooks.
Emergency Power Surcharge	0.5% (effective April 1, 2009) When in effect, this rate is included in the unemployment insurance rate in QuickBooks.
Vendor Payable Name	State of NH - UC
Account Number Format	999999999