By Payroll and Entitlements Editorial Staff
For calendar year 2021, the following unemployment compensation solvency measures are in effect: (1) the additional employer contribution is 0.5%; (2) the surcharge tax is 5.4%; (3) the interest factor tax is 0.0%; and (4) the employee tax is 0.06%. The maximum state adjustment factor for 2021 is 0.75%. Rates for experience-rated, nondelinquent employers will range from 1.2905% to 9.9333% for 2021 including the surcharge, additional employer contribution, and the interest factor tax. Rates for delinquent employers will range from 4.4525% to 13.0953% for 2021 also including the surcharge, additional employer contribution, and the interest factor tax. Note that if a delinquency exists on an account through the second quarter of 2020, 3.0% will be added to the basic rate. New employers pay the following rates for 2021: New nonconstruction employers pay 3.6890% and new construction employers pay 10.2238%. These rates include the surcharge only as the other two taxes do not apply to new employers (DLI Communication).
