2023 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
.70
IN PERCENTUM
FUND BALANCE
TAX
TAX
TAX
TAX
TAX
TAX
TAX
TAX
FACTOR
RATE
RATE
RATE
RATE
RATE
RATE
RATE
RATE
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
115
0.00
0.08
0.16
0.24
0.32
0.40
0.48
0.56
110
0.00
0.08
0.17
0.25
0.34
0.42
0.51
0.59
105
0.00
0.09
0.18
0.27
0.36
0.45
0.54
0.63
100
0.00
0.10
0.20
0.30
0.40
0.50
0.60
0.70
95
0.10
0.10
0.21
0.31
0.42
0.52
0.63
0.73
90
0.10
0.11
0.22
0.33
0.44
0.55
0.66
0.77
85
0.10
0.11
0.23
0.34
0.46
0.57
0.69
0.80
80
0.10
0.12
0.24
0.36
0.48
0.60
0.72
0.84
75
0.10
0.12
0.25
0.37
0.50
0.62
0.75
0.87
70
0.10
0.13
0.26
0.39
0.52
0.65
0.78
0.91
65
0.10
0.13
0.27
0.40
0.54
0.67
0.81
0.94
60
0.10
0.14
0.28
0.42
0.56
0.70
0.84
0.98
55
0.10
0.14
0.29
0.43
0.58
0.72
0.87
1.01
50
0.10
0.15
0.30
0.45
0.60
0.75
0.90
1.05
BENEFIT RATIOS
.80
.90
1.00
1.10
1.20
1.30
1.40
1.50
IN PERCENTUM
FUND BALANCE
TAX
TAX
TAX
TAX
TAX
TAX
TAX
TAX
FACTOR
RATE
RATE
RATE
RATE
RATE
RATE
RATE
RATE
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
115
0.64
0.72
0.80
0.88
0.96
1.04
1.12
1.20
110
0.68
0.76
0.85
0.93
1.02
1.10
1.19
1.27
105
0.72
0.81
0.90
0.99
1.08
1.17
1.26
1.35
100
0.80
0.90
1.00
1.10
1.20
1.30
1.40
1.50
95
0.84
0.94
1.05
1.15
1.26
1.36
1.47
1.57
90
0.88
0.99
1.10
1.21
1.32
1.43
1.54
1.65
85
0.92
1.03
1.15
1.26
1.38
1.49
1.61
1.72
80
0.96
1.08
1.20
1.32
1.44
1.56
1.68
1.80
75
1.00
1.12
1.25
1.37
1.50
1.62
1.75
1.87
70
1.04
1.17
1.30
1.43
1.56
1.69
1.82
1.95
65
1.08
1.21
1.35
1.48
1.62
1.75
1.89
2.02
60
1.12
1.26
1.40
1.54
1.68
1.82
1.96
2.10
55
1.16
1.30
1.45
1.59
1.74
1.88
2.03
2.17
50
1.20
1.35
1.50
1.65
1.80
1.95
2.10
2.25
BENEFIT RATIOS
1.60
1.70
1.80
1.90
2.00
2.10
2.20
2.30
IN PERCENTUM
FUND BALANCE
TAX
TAX
TAX
TAX
TAX
TAX
TAX
TAX
FACTOR
RATE
RATE
RATE
RATE
RATE
RATE
RATE
RATE
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
115
1.28
1.36
1.44
1.52
1.60
1.68
1.76
1.84
110
1.36
1.44
1.53
1.61
1.70
1.78
1.87
1.95
105
1.44
1.53
1.62
1.71
1.80
1.89
1.98
2.07
100
1.60
1.70
1.80
1.90
2.00
2.10
2.20
2.30
95
1.68
1.78
1.89
1.99
2.10
2.20
2.31
2.41
90
1.76
1.87
1.98
2.09
2.20
2.31
2.42
2.53
85
1.84
1.95
2.07
2.18
2.30
2.41
2.53
2.64
80
1.92
2.04
2.16
2.28
2.40
2.52
2.64
2.76
75
2.00
2.12
2.25
2.37
2.50
2.62
2.75
2.87
70
2.08
2.21
2.34
2.47
2.60
2.73
2.86
2.99
65
2.16
2.29
2.43
2.56
2.70
2.83
2.97
3.10
60
2.24
2.38
2.52
2.66
2.80
2.94
3.08
3.22
55
2.32
2.46
2.61
2.75
2.90
3.04
3.19
3.33
50
2.40
2.55
2.70
2.85
3.00
3.15
3.30
3.45
BENEFIT RATIOS
2.40
2.50
2.60
2.70
2.80
2.90
3.00
3.10
IN PERCENTUM
FUND BALANCE
TAX
TAX
TAX
TAX
TAX
TAX
TAX
TAX
FACTOR
RATE
RATE
RATE
RATE
RATE
RATE
RATE
RATE
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
115
1.92
2.00
2.08
2.16
2.24
2.32
2.40
2.48
110
2.04
2.12
2.21
2.29
2.38
2.46
2.55
2.63
105
2.16
2.25
2.34
2.43
2.52
2.61
2.70
2.79
100
2.40
2.50
2.60
2.70
2.80
2.90
3.00
3.10
95
2.52
2.62
2.73
2.83
2.94
3.04
3.15
3.25
90
2.64
2.75
2.86
2.97
3.08
3.19
3.30
3.41
85
2.76
2.87
2.99
3.10
3.22
3.33
3.45
3.56
80
2.88
3.00
3.12
3.24
3.36
3.48
3.60
3.72
75
3.00
3.12
3.25
3.37
3.50
3.62
3.75
3.87
70
3.12
3.25
3.38
3.51
3.64
3.77
3.90
4.03
65
3.24
3.37
3.51
3.64
3.78
3.91
4.05
4.18
60
3.36
3.50
3.64
3.78
3.92
4.06
4.20
4.34
55
3.48
3.62
3.77
3.91
4.06
4.20
4.35
4.49
50
3.60
3.75
3.90
4.05
4.20
4.35
4.50
4.65
BENEFIT RATIOS
3.20
3.30
3.40
3.50
3.60
3.70
3.80
3.90
IN PERCENTUM
FUND BALANCE
TAX
TAX
TAX
TAX
TAX
TAX
TAX
TAX
FACTOR
RATE
RATE
RATE
RATE
RATE
RATE
RATE
RATE
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
115
2.56
2.64
2.72
2.80
2.88
2.96
3.04
3.12
110
2.72
2.80
2.89
2.97
3.06
3.14
3.23
3.31
105
2.88
2.97
3.06
3.15
3.24
3.33
3.42
3.51
100
3.20
3.30
3.40
3.50
3.60
3.70
3.80
3.90
95
3.36
3.46
3.57
3.67
3.78
3.88
3.99
4.09
90
3.52
3.63
3.74
3.85
3.96
4.07
4.18
4.29
85
3.68
3.79
3.91
4.02
4.14
4.25
4.37
4.48
80
3.84
3.96
4.08
4.20
4.32
4.44
4.56
4.68
75
4.00
4.12
4.25
4.37
4.50
4.62
4.75
4.87
70
4.16
4.29
4.42
4.55
4.68
4.81
4.94
5.07
65
4.32
4.45
4.59
4.72
4.86
4.99
5.13
5.26
60
4.48
4.62
4.76
4.90
5.04
5.18
5.32
5.46
55
4.64
4.78
4.93
5.07
5.22
5.36
5.51
5.65
50
4.80
4.95
5.10
5.25
5.40
5.55
5.70
5.85
BENEFIT RATIOS
4.00
4.10
4.20
4.30
4.40
4.50
4.60
4.70
IN PERCENTUM
FUND BALANCE
TAX
TAX
TAX
TAX
TAX
TAX
TAX
TAX
FACTOR
RATE
RATE
RATE
RATE
RATE
RATE
RATE
RATE
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
115
3.20
3.28
3.36
3.44
3.52
3.60
3.68
3.76
110
3.40
3.48
3.57
3.65
3.74
3.82
3.91
3.99
105
3.60
3.69
3.78
3.87
3.96
4.05
4.14
4.23
100
4.00
4.10
4.20
4.30
4.40
4.50
4.60
4.70
95
4.20
4.30
4.41
4.51
4.62
4.72
4.83
4.93
90
4.40
4.51
4.62
4.73
4.84
4.95
5.06
5.17
85
4.60
4.71
4.83
4.94
5.06
5.17
5.29
5.40
80
4.80
4.92
5.04
5.16
5.28
5.40
5.52
5.64
75
5.00
5.12
5.25
5.37
5.50
5.62
5.75
5.87
70
5.20
5.33
5.46
5.59
5.72
5.85
5.98
6.11
65
5.40
5.53
5.67
5.80
5.94
6.07
6.20
6.20
60
5.60
5.74
5.88
6.02
6.16
6.20
6.20
6.20
55
5.80
5.94
6.09
6.20
6.20
6.20
6.20
6.20
50
6.00
6.15
6.20
6.20
6.20
6.20
6.20
6.20
BENEFIT RATIOS
4.80
4.90
5.00
5.10
5.20
5.30
5.40
5.50
IN PERCENTUM
FUND BALANCE
TAX
TAX
TAX
TAX
TAX
TAX
TAX
TAX
FACTOR
RATE
RATE
RATE
RATE
RATE
RATE
RATE
RATE
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
115
3.84
3.92
4.00
4.08
4.16
4.24
4.32
4.40
110
4.08
4.16
4.25
4.33
4.42
4.50
4.59
4.67
105
4.32
4.41
4.50
4.59
4.68
4.77
4.86
4.95
100
4.80
4.90
5.00
5.10
5.20
5.30
5.40
5.50
95
5.04
5.14
5.25
5.35
5.46
5.56
5.67
5.77
90
5.28
5.39
5.50
5.61
5.72
5.83
5.94
6.05
85
5.52
5.63
5.75
5.86
5.98
6.09
6.20
6.20
80
5.76
5.88
6.00
6.12
6.20
6.20
6.20
6.20
75
6.00
6.12
6.20
6.20
6.20
6.20
6.20
6.20
70
6.20
6.20
6.20
6.20
6.20
6.20
6.20
6.20
65
6.20
6.20
6.20
6.20
6.20
6.20
6.20
6.20
60
6.20
6.20
6.20
6.20
6.20
6.20
6.20
6.20
55
6.20
6.20
6.20
6.20
6.20
6.20
6.20
6.20
50
6.20
6.20
6.20
6.20
6.20
6.20
6.20
6.20
BENEFIT RATIOS
5.60
5.70
5.80
5.90
6.00
6.10
6.20
IN PERCENTUM
FUND BALANCE
TAX
TAX
TAX
TAX
TAX
TAX
TAX
TAX
FACTOR
RATE
RATE
RATE
RATE
RATE
RATE
RATE
RATE
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
IN %
115
4.48
4.56
4.64
4.72
4.80
4.88
5.40
110
4.76
4.84
4.93
5.01
5.10
5.18
5.40
105
5.04
5.13
5.22
5.31
5.40
5.49
5.58
100
5.60
5.70
5.80
5.90
6.00
6.10
6.20
95
5.88
5.98
6.09
6.19
6.20
6.20
6.20
90
6.16
6.20
6.20
6.20
6.20
6.20
6.20
85
6.20
6.20
6.20
6.20
6.20
6.20
6.20
80
6.20
6.20
6.20
6.20
6.20
6.20
6.20
75
6.20
6.20
6.20
6.20
6.20
6.20
6.20
70
6.20
6.20
6.20
6.20
6.20
6.20
6.20
65
6.20
6.20
6.20
6.20
6.20
6.20
6.20
60
6.20
6.20
6.20
6.20
6.20
6.20
6.20
55
6.20
6.20
6.20
6.20
6.20
6.20
6.20
50
6.20
6.20
6.20
6.20
6.20
6.20
6.20
1981, c. 606, § 60.1-84.1; 1986, c. 480; 1987, c. 114; 1988, c. 766; 1995, c. 515.