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May an employer earn a tax rate based upon its record of unemployment experience?

An employer which has operated a sufficient period of time to qualify for experience rating earns a tax rate based upon the employer’s own experience (benefit charges and taxable payroll), modified by statewide experience (schedule and shared cost). Inclusive of the 0.06% Employment Security Enhancement Assessment (ESA), an Employer’s rate can vary from 0.20% to 6.80% depending on the one of four rate schedules in effect, plus any applicable shared cost. Refer to the tax rate calculation information below for tax terms defined such as tax rate schedule, shared cost and ESA. You may contact the Experience Rating Section at the telephone number and address shown at the end of this section if you have other questions.