What tax rates are applicable to governmental employers?
Unemployment Insurance tax rates are computed for taxed governmental employers as a group. All taxed governmental employers have the same rate. Unemployment Insurance tax rates for taxed governmental employers are determined by how much the group has cost the Fund in benefit payments to their ex-employees as compared to the amount of taxes that the group has paid. The annual contribution rate is expressed as a percentage. The numerator is the amount of all benefits paid, less benefits paid and reimbursed from other sources. If the amount of benefits paid is greater than the contributions paid, the excess benefits paid shall be added. If the amount of benefits paid is less than the contributions paid, the excess contributions shall be deducted. The denominator is the amount of the total wages paid by employers in the group. A governmental employer may elect to be a reimbursing employer and repay the Unemployment Compensation Fund, dollar for dollar, for benefits paid to former employees
