There are two sets of tax rates, one for new employers in their first three years of business, and a second for employers that have operated four years or more. Rates after the first three years are based on experience, with the rate for individual employers determined by their payroll and experience with claims paid.
All wages are to be reported in the calendar quarter they are paid to the worker.
The Unemployment Insurance Division publishes a Handbook for Employers. If you would like a copy or have additional questions, please send us an e-mail .