VA Code § 60.2-531 (2021)
2021 Code of Virginia|Title 60.2 - Unemployment Compensation|Chapter 5 - Taxation|§ 60.2-531. Experience rating tax; table

Subject to the provisions of § 60.2-533, the experience rating tax rate for each employer for the calendar year 1982 and subsequent years shall be the percent in the column corresponding to the employer's benefit ratio, except that if the employer's benefit ratio exceeds 6.2 percent, the column under 6.2 percent shall be the appropriate column, and in the line corresponding to the fund balance factor for the year pursuant to § 60.2-533.BENEFIT RATIOS.00.10.20.30.40.50.60.70IN PERCENTUMFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXFACTORRATERATERATERATERATERATERATERATEIN %IN %IN %IN %IN %IN %IN %IN %IN %1150.000.080.160.240.320.400.480.561100.000.080.170.250.340.420.510.591050.000.090.180.270.360.450.540.631000.000.100.200.300.400.500.600.70950.100.100.210.310.420.520.630.73900.100.110.220.330.440.550.660.77850.100.110.230.340.460.570.690.80800.100.120.240.360.480.600.720.84750.100.120.250.370.500.620.750.87700.100.130.260.390.520.650.780.91650.100.130.270.400.540.670.810.94600.100.140.280.420.560.700.840.98550.100.140.290.430.580.720.871.01500.100.150.300.450.600.750.901.05BENEFIT RATIOS.80.901.001.101.201.301.401.50IN PERCENTUMFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXFACTORRATERATERATERATERATERATERATERATEIN %IN %IN %IN %IN %IN %IN %IN %IN %1150.640.720.800.880.961.041.121.201100.680.760.850.931.021.101.191.271050.720.810.900.991.081.171.261.351000.800.901.001.101.201.301.401.50950.840.941.051.151.261.361.471.57900.880.991.101.211.321.431.541.65850.921.031.151.261.381.491.611.72800.961.081.201.321.441.561.681.80751.001.121.251.371.501.621.751.87701.041.171.301.431.561.691.821.95651.081.211.351.481.621.751.892.02601.121.261.401.541.681.821.962.10551.161.301.451.591.741.882.032.17501.201.351.501.651.801.952.102.25BENEFIT RATIOS1.601.701.801.902.002.102.202.30IN PERCENTUMFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXFACTORRATERATERATERATERATERATERATERATEIN %IN %IN %IN %IN %IN %IN %IN %IN %1151.281.361.441.521.601.681.761.841101.361.441.531.611.701.781.871.951051.441.531.621.711.801.891.982.071001.601.701.801.902.002.102.202.30951.681.781.891.992.102.202.312.41901.761.871.982.092.202.312.422.53851.841.952.072.182.302.412.532.64801.922.042.162.282.402.522.642.76752.002.122.252.372.502.622.752.87702.082.212.342.472.602.732.862.99652.162.292.432.562.702.832.973.10602.242.382.522.662.802.943.083.22552.322.462.612.752.903.043.193.33502.402.552.702.853.003.153.303.45BENEFIT RATIOS2.402.502.602.702.802.903.003.10IN PERCENTUMFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXFACTORRATERATERATERATERATERATERATERATEIN %IN %IN %IN %IN %IN %IN %IN %IN %1151.922.002.082.162.242.322.402.481102.042.122.212.292.382.462.552.631052.162.252.342.432.522.612.702.791002.402.502.602.702.802.903.003.10952.522.622.732.832.943.043.153.25902.642.752.862.973.083.193.303.41852.762.872.993.103.223.333.453.56802.883.003.123.243.363.483.603.72753.003.123.253.373.503.623.753.87703.123.253.383.513.643.773.904.03653.243.373.513.643.783.914.054.18603.363.503.643.783.924.064.204.34553.483.623.773.914.064.204.354.49503.603.753.904.054.204.354.504.65BENEFIT RATIOS3.203.303.403.503.603.703.803.90IN PERCENTUMFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXFACTORRATERATERATERATERATERATERATERATEIN %IN %IN %IN %IN %IN %IN %IN %IN %1152.562.642.722.802.882.963.043.121102.722.802.892.973.063.143.233.311052.882.973.063.153.243.333.423.511003.203.303.403.503.603.703.803.90953.363.463.573.673.783.883.994.09903.523.633.743.853.964.074.184.29853.683.793.914.024.144.254.374.48803.843.964.084.204.324.444.564.68754.004.124.254.374.504.624.754.87704.164.294.424.554.684.814.945.07654.324.454.594.724.864.995.135.26604.484.624.764.905.045.185.325.46554.644.784.935.075.225.365.515.65504.804.955.105.255.405.555.705.85BENEFIT RATIOS4.004.104.204.304.404.504.604.70IN PERCENTUMFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXFACTORRATERATERATERATERATERATERATERATEIN %IN %IN %IN %IN %IN %IN %IN %IN %1153.203.283.363.443.523.603.683.761103.403.483.573.653.743.823.913.991053.603.693.783.873.964.054.144.231004.004.104.204.304.404.504.604.70954.204.304.414.514.624.724.834.93904.404.514.624.734.844.955.065.17854.604.714.834.945.065.175.295.40804.804.925.045.165.285.405.525.64755.005.125.255.375.505.625.755.87705.205.335.465.595.725.855.986.11655.405.535.675.805.946.076.206.20605.605.745.886.026.166.206.206.20555.805.946.096.206.206.206.206.20506.006.156.206.206.206.206.206.20BENEFIT RATIOS4.804.905.005.105.205.305.405.50IN PERCENTUMFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXFACTORRATERATERATERATERATERATERATERATEIN %IN %IN %IN %IN %IN %IN %IN %IN %1153.843.924.004.084.164.244.324.401104.084.164.254.334.424.504.594.671054.324.414.504.594.684.774.864.951004.804.905.005.105.205.305.405.50955.045.145.255.355.465.565.675.77905.285.395.505.615.725.835.946.05855.525.635.755.865.986.096.206.20805.765.886.006.126.206.206.206.20756.006.126.206.206.206.206.206.20706.206.206.206.206.206.206.206.20656.206.206.206.206.206.206.206.20606.206.206.206.206.206.206.206.20556.206.206.206.206.206.206.206.20506.206.206.206.206.206.206.206.20BENEFIT RATIOS5.605.705.805.906.006.106.20IN PERCENTUMFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXFACTORRATERATERATERATERATERATERATERATEIN %IN %IN %IN %IN %IN %IN %IN %IN %1154.484.564.644.724.804.885.401104.764.844.935.015.105.185.401055.045.135.225.315.405.495.581005.605.705.805.906.006.106.20955.885.986.096.196.206.206.20906.166.206.206.206.206.206.20856.206.206.206.206.206.206.20806.206.206.206.206.206.206.20756.206.206.206.206.206.206.20706.206.206.206.206.206.206.20656.206.206.206.206.206.206.20606.206.206.206.206.206.206.20556.206.206.206.206.206.206.20506.206.206.206.206.206.206.201981, c. 606, § 60.1-84.1; 1986, c. 480; 1987, c. 114; 1988, c. 766; 1995, c. 515.