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Appendices
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Employer Reporting Instructions
Appendices
Appendix 4:  Table of Earnings Bases and Tax Rates View this document PDF File Format in PDF
 
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Maximum Earnings Base and Tax Rate


Year Tier I Tier II RUIA
Base Employer &
Employee		 Base Employer Employee Monthly
Base		 Employer
1985 $39,600 7.05 $29,700 13.75 3.5 $600 8.0
1986 $42,000 7.15 $31,500 14.75 4.25 $600 8.0
1987 $43,800 7.15 $32,700 14.75 4.25 $600 8.0
1988 $45,000 7.51 $33,600 14.75 4.25 $600 8.0
1989 $48,000 7.51 $35,700 16.1 4.9 $710 8.0
1990 $51,300 7.65 $38,100 16.1 4.9 $745 8.0
1991 $53,400 7.65 $39,600 16.1 4.9 $765 *
1992 $55,500 7.65 $41,400 16.1 4.9 $785 *
1993 $57,600 7.65 $42,900 16.1 4.9 $810 *
1994 $60,600 7.65 $45,000 16.1 4.9 $840 *
1995 $61,200 7.65 $45,300 16.1 4.9 $850 *
1996 $62,700 7.65 $46,500 16.1 4.9 $865 *
1997 $65,400 7.65 $48,600 16.1 4.9 $890 *
1998 $68,400 7.65 $50,700 16.1 4.9 $925 *
1999 $72,600 7.65 $53,700 16.1 4.9 $970 *
2000 $76,200 7.65 $56,700 16.1 4.9 $1,005 *
2001 $80,400 7.65 $59,700 16.1 4.9 $1,050 *
2002 $84,900 7.65 $63,000 15.6 4.9 $1,100 *
2003 $87,000 7.65 $64,500 14.2 4.9 $1,120 *
2004 $87,900 7.65 $65,100 13.1 4.9 $1,130 *
2005 $90,000 7.65 $66,900 12.6 4.4 $1,150 *
2006 $94,200 7.65 $69,900 12.6 4.4 $1,195 *
2007 $97,500 7.65 $72,600 12.1 3.9 $1,230 *
2008 $102,000 7.65 $75,900 12.1 3.9 $1,280 *
*   Rate determined for each employer based on experience of their employees.

Current rates and future projections are on RRB web site. Projections of future earnings bases are updated in January and July.
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