Table 200.-- Years of Benefits, Contributions, and Payrolls Used in Computing Rates
by Type of Experience-rating formula, and Selected Experience-rating Provisions
State | Reserve ratio (33 States) | Selected Experience-rating Provisions | |||
---|---|---|---|---|---|
Years of benefits used 1/ | Years of payrolls used 2/ | Taxable wage base above $7,000 (41 States) | Wages include remuneration over $7,000 if subject to FUTA (41 States) | Voluntary contributions permitted (27 States) | |
Arizona | All past years. | Average 3 years. 2/ | X | X | |
Arkansas | All past years. | $9,000 | X | X | |
California | All past years. | Average 3 years. 2/ | X5/ | ||
R1 Colorado | All past years. | Average 3 years. | $10,000 | X | X |
District of Columbia | All since July 1, 1939 | Average 3 years. 2/ | $9,000 | X | |
Georgia | All past years. | Average 3 years. | $8,500 | X | X |
Hawaii | All past years. | Average 3 years. | $27,500 | X | |
Idaho | All since Jan. 1, 1940 | Average 4 years. | $25,700 | ||
Indiana | All past years. | Aggregate 3 years | X | X | |
Kansas | All past years. | Average 3 years. 2/ | $8,000 | X | X5/ |
Kentucky | All past years. | Aggregate 3 years | $8,000 | X | X |
Louisiana | All since Oct. 1, 1941 | Average 3 years. | X | X5/ | |
Maine | All past years. | Average 3 years. | $12,000 | X | X |
Massachusetts | All past years. | Last year. | $10,800 | X | |
Missouri | All past years. 1/ | Average 3 years. | 7/ | X | X |
Montana | All years since Oct. 1, 1981 | Average 3 years. | $18,200 | X | |
Nebraska | All past years. | Average 4 years. | X | X | |
Nevada | All past years. | Average 3 years. | $20,300 | X | |
New Hampshire | All past years. 1/ | Average 3 years. | $8,000 | ||
New Jersey | All past years. | $22,100 | X | X | |
New Mexico | All past years. | Average 3 years. | $15,200 | X | X |
New York | All past years. | Average 5 years. 2/ | $8,500 | X | X |
North Carolina | All past years. | Aggregate 3 years. | $13,900 | X | X5/ |
North Dakota | All past years. | Average 3 years. | $17,100 | X | X |
Ohio | All past years. | Average 3 years. | $9,000 6/ | X | X |
Puerto Rico | Last 3 years | Last 3 years. | |||
Rhode Island | All since Oct. 1, 1958 | Average 3 years. | $12,000 6/ | X | |
South Carolina | All past years. | Last year. | X | ||
South Dakota | All past years. | Aggregate 3 years. | X | X | |
Tennessee | All past years. | Average 3 years. | X | ||
Virgin Islands | Last 3 years | Last 3 years. | $15,900 | ||
West Virginia | All past years. | Average 3 years. | $8,000 | X | X |
Wisconsin | All past years. | Last year. | $10,500 | X | X5/ |
Benefit-ratio formula (17 States) | |||||
Alabama | Last 3 fiscal years. | $8,000 | X | ||
Connecticut | Last 3 years. | Last 3 years. 2/ | $15,000 | X | |
Florida | Last 3 years. | Last 3 years. 2/ | X | ||
Illinois | Last 3 years. | Last 3 years. | $9,000 | X | |
Iowa | Last 5 years. | Last 5 years. | $17,900 | X | |
Maryland | Last 3 years. | Last 3 years. 2/ | $8,500 | X | |
Michigan 4/ | Last 5 years. | Last 5 years. | $9,500 | X | X |
Minnesota | Last 5 years. | Last 5 years. | $20,000 | X | |
Mississippi | Last 3 years. | Last 3 years. | X | ||
Oregon | Last 3 years. | Last 3 years. | $25,000 | ||
Pennsylvania 4/ | Average 3 years. | Average 3 years. | $8,000 | X | X |
Texas | Last 3 years. | Last 3 years. | $9,000 | X | |
Utah | Last 4 years. 3/ | Last 4 years. 3/ | $21,400 | X | |
Vermont | Last 3 years. | Last 3 years. | $8,000 | X | |
Virginia | Last 4 years. | Last 4 years. | $8,000 | ||
Washington | Last 4 years. | Last 4 years. | $26,600 | X5/ | |
Wyoming | Last 3 years. | Last 3 years. | $13,600 | X | |
Delaware | Last 3 years. | Last 3 years. | $8,500 | X | |
Oklahoma | Last 3 years. | Last 3 years. | $10,100 | ||
Payroll-decline formula, quarterly (1 State) | |||||
Alaska | Last 3 years. | $25,500 |
4 / Formula includes reserve ratio, Michigan and Pennsylvania.