Get 2018 State Unemployment Insurance Updates

Posted by onepoint-admin on Mar 19, 2018 12:01:09 PM

2018 State Unemployment Insurance Updates

 

As of March 2018, a number of States have updated their unemployment insurance requirements. Click on the State you are interested for a summary overview. State laws may have changed from the time of this post.

OnePoint clients can access more information about these employment law updates within the system by navigating here:

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Alaska Florida Kentucky Nevada Tennessee
Arkansas Hawaii Louisiana New York Utah
Arizona Idaho Maine North Carolina Vermont
Colorado Illinois Minnesota Ohio Washington
Delaware Iowa Missouri Oklahoma Wisconsin
District of Columbia Kansas Nebraska South Dakota  

 

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Alaska

 

Alaska Unemployment Insurance

For 2018, the average benefit cost rate is 0.014639, and the actual calculated trust fund solvency adjustment is 0.036897. Contribution rates range from 1.0% to 5.4%. Delinquent employers pay at the highest rate applicable for a calendar year. The standard rate is 1.82%, and the employee tax is 0.5% for 2018.

Arkansas

 

Arkansas Unemployment Insurance

For 2018, rates in the basic schedule are increased by a 0.3% stabilization tax. They range from 0.4% to 6.3%. New employers pay 3.2% in 2018, also including the above tax. Note that employers that have been paying at the 6.0% rate for six years will have an additional 8.0% tax added to their rate.

Arizona

 

Arizona Unemployment Insurance

For 2018, all positive reserve ratio balance employers, except new employers, will receive rate increases. Rates for positive reserve ratio employers will range from 0.05% to 6.14%. An employer with a reserve rate of zero pays at a rate of 6.38%. Negative reserve ratio employers will pay rates ranging from 6.73% to 12.76%. New employers continue to pay a rate of 2.0% in 2018.

Colorado

 

Colorado Unemployment Insurance

For 2018, the taxable wage base in Colorado will be $12,600, up $100 from the 2017 taxable wage base, which was $12,500. Premium rates in Colorado for 2018 fall under the Standard Premium Rate Schedule providing for reserve ratios from “0.006 to 0.008.” These rates range from 0.62% to 3.48% for positive employers, and from 4.47% to 8.15% for negative employers, with unrated employers paying 3.73%. The base rates for new employers in 2018 are as follows: 1.7%, nonconstruction; 2.47%, general construction; 7.72%, heavy construction; and 2.47%, trades.

Delaware

 

Delaware Unemployment Insurance

For 2018, the taxable wage base for Delaware is $16,500, a decrease of $2,000 from the 2017 taxable wage base amount of $18,500. The state experience factor is 31, the training tax assessment is 0.95%, and the supplemental assessment rate is 0.2%. Rates range from 0.1% to 8.0%, not including the assessments. New nonconstruction employers pay 1.6%, and new construction employers pay rates ranging from 2.9 to 8.1%.

District of Columbia

 

District of Columbia Unemployment Insurance

Effective January 7, 2018, the maximum weekly benefit amount in the District of Columbia is $432 (DES Communication ).

Florida

 

Florida Unemployment Insurance

For 2018, the minimum rate in Florida is 0.1%, and the maximum rate is 5.4%, except that employers participating in the short-time compensation program will be subject to a maximum rate of 6.4%. New employers pay 2.7% in 2018. The noncharge ratio is .0015, the excess payment ratio is .0003, the gross benefit ratio is .0059, the fund size ratio is -0.0019, the multiplier is -.0169, and the final adjustment ratio is -.0001.

Hawaii

 

Hawaii Unemployment Insurance

For 2018, Schedule C is in effect and rates range from 0.0% to 2.4% for positive-balance employers, and from 2.8% to 5.6% for negative-balance employers. New employers pay 2.4%. The Employment and Training Assessment rate of 0.01% also remains in effect in 2018.

Idaho

 

Idaho Unemployment Insurance

For 2018, the maximum weekly benefit amount in Idaho is $414, and the minimum weekly benefit amount remains $72.

Illinois

 

Illinois Unemployment Insurance

For benefit years beginning on or after January 7, 2018, the maximum weekly benefit amount payable to an individual with no dependents is $458, the maximum payable to an individual with a nonworking spouse is $545, and the maximum payable to an individual with dependent children is $627. The dependent child allowance rate for 2018 is 17.4%.

Iowa

 

Iowa Unemployment Insurance

Iowa contribution rates will be determined under Rate Table 7 in 2018, and will range from 0.0% to 7.5%. New nonconstruction employers will pay 1.0%, and new construction employers will pay 7.5%. Employers that receive a 0.0% rate still are required to file timely reports.

Kansas

 

Kansas Unemployment Insurance

For 2018, the ratio of the fund balance to total payrolls is 1.348%. Eligible positive-balance employers pay rates ranging from 0.20% to 5.40%. New employers pay 2.70%, except new construction employers pay 6.0%. Negative-balance employers pay rates ranging from 5.60% to 7.60%. Newly rated government employers pay 0.07% for 2018.

Kentucky

 

Kentucky Unemployment Insurance

For 2018, the rates listed in Schedule B are in effect. Those rates range from 0.40% to 2.70% for positive-balance employers, and from 6.75% to 9.25% for negative-balance employers. The new employer rate for 2018 is 2.7%, except new construction employers will pay 9.25%.

Louisiana

 

Louisiana Unemployment Insurance

For 2018, contribution rates for eligible positive reserve ratio employers range from 0.10% to 2.08%. Rates for eligible negative reserve ratio employers range from 2.12% to 6.20%.

Maine

 

Maine Unemployment Insurance

Contribution rates in Maine for 2018 are adjusted by 0.06% for the Competitive Skills Scholarship Fund (CSSF) rate that is now in effect. As adjusted, rates for 2018 range from 0.00% to 5.40%. New employers pay a combined total rate of 1.86% for 2018.

Minnesota

 

Minnesota Unemployment Insurance

For 2018, the base rate is 0.10% and the Workforce Development Fee is also 0.10%. There is no additional assessment of 14.0% of the tax due in effect for 2018. There is also no federal loan interest assessment in effect for 2018. Beginning in 2018, the tax rate for all new employers is based on the average rate for the employer's industry. Prior to 2018, new employers were grouped together as high experience rating industries or non-high experience rating industries when assigned new employer rates.The total cost estimate for experience-rated employers ranges from 0.20% to 9.10%.

Missouri

 

Missouri Unemployment Insurance

For 2018, the contribution rate of an experience-rated employer may range from 0.0% to 6.975%. For experience-rated employers that are participating in the workshare program, contribution rates may range from 0.0% to 9.765%. The rate payable by new employers in 2018 is 2.511%, except for those employers in special industries. New construction employers will pay 2.682% in 2018, but the new nonprofit employer contribution rate is 1.00%, and new employers in the workshare program will pay 8.370% in 2018. A 7% decrease contribution rate adjustment is in effect for 2018.

Nebraska

 

Nebraska Unemployment Insurance

The maximum weekly benefit amount in Nebraska for 2018 is $414 (DOL Communication).

Nevada

 

Nevada Unemployment Insurance

For contribution rates, reserve ratios have been updated for each class for 2018. The range of rates remains 0.25% to 5.4%. The range of reserve ratios is 14.1% or more for Class 1 and less than -11.5% for Class 18. (DETER Communication).

New York

 

New York Unemployment Insurance

Experience rates are updated. For 2018, the size of fund index column in effect is the column labeled “2.0 but less than 2.5%.” The range of the normal portion of the rates is 0.3% to 7.3%. The range of rates with the normal, subsidiary, and reemployment taxes is 0.9% to 8.3%. The subsidiary tax rate schedule in effect is the column labeled “less than 0%.” New employers pay a rate of 3.6%, including a subsidiary tax rate of 0.625% and the reemployment tax of 0.075% (DOL Communication).

North Carolina

 

North Carolina Unemployment Insurance

The taxable wage base in North Carolina for 2018 will be $23,500, up $400 from the 2017 taxable wage base amount of $23,100 (ESC Communication).

Ohio

 

Ohio Unemployment Insurance

Ohio Unemployment InsuranceFor 2018, Ohio contribution rates will range from 0.3% to 9.0%. The mutualized rate is 0.0%. The new employer rate for 2018 will be 2.7%, except that new employers in the construction industry will pay a rate of 6.0%. The maximum rate (delinquency rate) will be 11.3%. The taxable wage base for 2018 will be $9,500, an increase of $500 from the 2017 amount of $9,000.

Oklahoma

 

Oklahoma Unemployment Insurance

The state experience factor for 2018 is 45%, and rates for Oklahoma employers will range from 0.1% to 5.5%. There is no conditional factor applicable for 2018. The new employer rate is 1.5%.

South Dakota

 

South Dakota Unemployment Insurance

Contribution rates are updated for 2018. Schedule B is in effect and rates range from 0.0% to 9.35%. The rate for new non-construction employers not yet eligible for an experience rate is 1.2%. The rate for construction employers for the first year is 6.0%. In years two and three, rates are 1.0% and 3.0%, respectively. All new employers are subject to a 0.55% investment fee.

All contributing employers pay an investment fee as well. The investment fee rate for experience-rated employers depends on the employer's reserve ratio. For 2018, employers with reserve ratios of less than 1.0%, pay 0.53%; employers with reserve ratios of at least 1.0% but less than 1.2%, pay 0.5%; employers with reserve ratios of at least 1.2% but less than 1.3%, pay 0.4%; employers with reserve ratios of at least 1.3% but less than 1.4%, pay 0.3%; employers with reserve ratios of at least 1.4% but less than 1.5%, pay 0.2%; employers with reserve ratios of at least 1.5% but less than 1.6%, pay 0.1%; and employers with reserve ratios of at least 1.6% or more do not pay an investment fee.

For 2018, experience-rated employers whose reserve ratio is less than 2.25% pay a 0.02% administrative fee. The administrative fee does not apply to new employers. (DOL Communication).

Tennessee

 

Tennessee Unemployment Insurance

For the period of July 1, 2017, through June 30, 2018, NAICS-based new employer rates in Tennessee are as follows: new nonconstruction employers, 2.7%; construction employers, 6.0%; manufacturing sectors 31 and 32, 2.7%; manufacturing sector 33, 2.7%; and mining and extraction, 2.7%.

Utah

 

Utah Unemployment Insurance

Utah Unemployment Insurance
The taxable wage base in Utah for 2018 is $34,300, up $1,200 from the 2017 taxable wage base amount of $33,100. The maximum weekly benefit amount in Utah for 2018 is $543 (DWS Communication).

Vermont

 

Vermont Unemployment Insurance

The taxable wage base in Vermont for 2018 is $17,600, an increase of $300 over the 2017 taxable wage base amount of $17,300.

Washington

 

Washington Unemployment Insurance

For 2018, contribution rates (including the graduated social cost rate) range from 0.10% to 5.70%. There is also an Employment Administration Fund tax in effect for 2018, which makes the total rate range from 0.13% to 5.72%. Delinquent employer rates range from 0.83% to 7.73%.

Wisconsin

 

Wisconsin Unemployment Insurance

For 2018, Schedule D is in effect. Rates (including the solvency rate) under Schedule D range from 0.00% to 12.0%. In addition, the rate for newly liable construction employers with payrolls of $500,000 and over is 3.90% for 2018 and the rate for newly liable construction employers with payrolls under $500,000 is 3.75%. The general new employer rate is 3.25% for employers with payrolls of $500,000 and over and the general new employer rate is 3.05% for employers with payrolls under $500,000.

Topics: HR Compliance, State Employment Laws