By Payroll and Entitlements Editorial Staff
For 2021, eligible positive-balance employers pay rates ranging from 0.20% to 5.40%. Negative-balance employers pay rates ranging from 5.60% to 7.60% for 2021. No solvency adjustment factor is in effect for eligible employers in 2021. New employers pay 2.70%, except new construction employers pay 6.0% for 2021. Newly rated government employers pay 0.10% (DOL Communication).
