English Text

Employers receive a Base Tax Rate, dependent on their account history and circumstances, plus across-the-board charges that are applied to all employers, such as: 

• Base Tax Rate 
  A benefit ratio is obtained by dividing the benefit charges against an account by the state unemployment taxable wages for the last four completed fiscal years. This ratio is then applied to the Trust Fund Balance Factor to create the Base Tax Rate. (Benefit charges increase base tax rates; the Trust Fund balance accentuates the effect of the charges). 
• Pool Cost Charge 
  These charges are applied to all employers to cover benefit costs that cannot be recovered from an individual employer, such as a non-chargeable employer, an employer who has closed, or an employer for which the calculated Base Tax Rate is above the maximum. 
• Fund Building Charge 
  A charge of .2% is applied to all employers when the Trust Fund balance is 50%, or less.