Understanding State Unemployment Insurance Tax Data

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1 Understanding State Unemployment Insurance Tax Data National Employment Law Project Conference December 6, 2011 Robert Pavosevich U.S. DOL ETA/OUI/DFAS

2 Unemployment Insurance Program Financing Employers 1) Federal Tax 2) State Tax Flat Rate: 0.6% on first $7,000 of wages ($42 per covered employee.) Pays for: Administration- UI / ES Federal Unemployment Account (FUA) Employment Security Administration Account (ESSA) Emergency Unemployment Compensation Account (EUCA) Experience Rated: Tax Schedule Varying Taxable Wage Base Pays for: State benefits

3 Three Features of All State UI Tax Systems 1) Tax applied to employers based on the wages they pay up to a specified wage base ($7,000 - $38,000) 2) Tax rates vary based on an individual employer s experience with layoffs (3 methods). 3) Tax rates vary based on the amount of money in a state s UI Trust Fund Reserve. (http://www.treasurydirect.gov/govt/reports/tfmp/tfmp_utf.htm)

4 Experience Rated Tax System 1) Taxable Wage Base = $10,000 3) Schedule of Rates Based on Measure of Trust Fund Balance High Fund Low Rates Low Fund High Rates Good Experience- Low Rates ) Employer Experience Factor Bad Experience- High Rates

5 Available Data on the Department of Labor Website State and Federal Tax Information, Publications and Forms State Unemployment Tax Agency Addresses and Homepages State Workforce Development Agency Home Pages Significant Provisions of State UI Laws: Benefit and Tax Withholding Tax on UI Benefit Payment Tax Performance Systems' (TPS) Computed Measures Request Compilation by State National Summary Tables - Calendar Year 2010 National Summary Tables - Calendar Year 2009 National Summary Tables - Calendar Year 2008 National Summary Tables - Calendar Year 2007 Trust Fund Loans IRS Forms and Publications IRS Small Business & Self Employment Information Social Security Administration State and Federal Tax Information Historical Tax Operations Data

6 Available Data on the Department of Labor Website Program Statistics Periodic Data Available Annual Program and Financial Data (ET Financial Handbook 394) Quarterly Program and Financial Data (Data Summary) Monthly Program and Financial Data Weekly Claims Data Characteristics of the Insured Unemployed Average Employer Contribution Rates by State Program Charts, Graphs, and Tables Significant Measures of State UI Tax Systems Estimated FUTA Receipts vs. Amounts Returned

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8 Significant Measures of State UI Tax Systems Report Section 1. State Descriptive Data NEW YORK ) Type of Experience Rating Method: Reserve Ratio 2) Type of Employer Ranking: Fixed 3) Type of Charging Method: Proportionally 4) Taxable Wage Base ($): 8,500 5) Avg. Tax Rate (Total / Taxable Wages) %: 0.73 / ) New Employer Tax Rate (%): 4.1 7) Statutory Tax Rate (Minimum / Maximum)%: 1.50 / ) Average High Cost Multiple (1/1/2011): 0.00

9 How Much Do Employers Pay in UI Taxes Low Average High Taxes Taxable Wage Base.. $7,000 (4 states) $12,452 $37,300 (WA) Avg. Cost Per Employee 1 $131 (LA) $350 $716 (NJ) Avg. Tax Rate on Total Wages 2.37% (VA).94% 1.93% (OR) Avg. Tax Rate on Taxable Wages % (ND) 3.24% 6.7% (PA) Tax Amt. Paid for Every Dollar of Wages Paid 4. $.004 (VA) $.009 $.019 (OR) 1 Measured as total UI contributions divided by total covered employment actual data. 2 Measured as total contributions received divided by total wages of covered employment. 3 Measured as total contributions received divided by total taxable wages. 4 Avg. tax rate on total wages divided by 100. Source: U.S. DOL ETA/OUI/DFAS Significant Measures of State UI Tax Systems Report Contribution data for 2011 is estimated

10 How Much Do Employers Pay in UI Taxes Low Average High Taxes Tax Amt. Per Employee at Tax Base 1. $0 (4 states) $437 $2,688 (UT) Percentage of Employers Paying Minimum Tax Rate 2 4% (CA) 14% 74% (DC) Percentage of Employers Paying Maximum Rate 3 1% (9 states) 19% 60% (CA) 1. Measured as the Minimum statutory tax rate times the taxable wage base for the lowest, for the highest the maximum tax rate is multiplied by the taxable wage base. 2. Measured as number of subject employers paying a state s lowest tax rate divided by all subject taxable employers. 3. Measured as number of subject employers paying a state s lowest tax rate divided by all subject taxable employers. Source: U.S. DOL ETA/OUI/DFAS Significant Measures of State UI Tax Systems Report Contribution data for 2011 is estimated

11 Adequate Financing Rate The Average Tax Rate Necessary to Fund an Average Level of UI Benefits Plus One Year of Recessionary Level Benefits. Adequate Financing Rate = Long Term Avg. Benefit Cost Rate + Solvency Amount Long Term Benefit Cost Rate = 10 Year Avg. of (Benefits / Taxable Wages) Solvency Amount = Difference Between Current Trust Fund and Amount needed to Reach an Average High Cost Multiple of 1.0 in 5 years. 11

12 Significant Measures of State UI Tax Systems Report Comparison of State Average Tax Rate on Taxable Wages to Adequate Financing Rate (AFR) New York 2011 Current Avg. Tax Rate Adequate Financing Rate Difference From AFR 4.62% 7.63% -39% Difference From AFR = AFR Avg. Tax Rate AFR 12

13 % of Taxable Wages Inadequate Levels of Financing 12.00% 10.00% 8.00% Avg. Tax Rate Compared to Adequate Financing Rate States have Avg. Tax Rates Below Their Adequate Financing Rate 6.00% 4.00% 2.00% 0.00% PA CA NY VT SC OH WI CO AR IN NJ HI GA MS WA PR NC NV NM MI MA CT IL RI FL KY TN WV DE DC MN MO NH AZ VA AK LA VI Avg. Tax Rate Adeq. Finan. Rate Source: U.S. DOL ETA/OUI/DFAS Significant Measures of State UI Tax Systems Report Estimated 2011 Data

14 Percentage Difference Between Average Tax Rate and Adequate Financing Rate States Below Adequate Rate by an Average of -31%. WY MD ME ID OR DC NM MN LA MS MI GA OH NY MO RI KY IN 15 States above Adequate Rate by Average of 22%. -80% -60% -40% -20% 0% 20% 40% 60% 80% Source: U.S. DOL ETA/OUI/DFAS Significant Measures of State UI Tax Systems Report Estimated 2011 Data

15 Changes in State Tax Laws Since the Recession Ended (For the 25 Largest Borrowing States) No Significant Increased Entirely New Changes Taxable Wage Base 1 Tax structure California Indiana (7,000 9,500) South Carolina New York Kentucky (8,000 12,000) Pennsylvania Arkansas (10,000 12,000) Ohio Vermont (10,000 16,000) Texas Wisconsin (12,000 14,000) Michigan Rhode Island (19,000 19,600) North Carolina Colorado (10,000 11,000) Georgia Illinois (12,900 13,560) New Jersey Minnesota Florida (7,000 8,500/2013) Nevada Idaho Alabama Missouri Connecticut 1. May include a further indexing of the wage base, a phased-in increase, or a delayed increase.

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