SECTION 60.2-531. Experience rating tax; table, ARTICLE 4. Computation of Tax Rate, CHAPTER 5. Taxation, TITLE 60.2. Unemployment Compensation, Code of Virginia

Code of Virginia (Last Updated:July 28, 2020)

TITLE 60.2. Unemployment Compensation

CHAPTER 5. Taxation

ARTICLE 4. Computation of Tax Rate

SECTION 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 .

a	BENEFIT RATIOS	.00	.10	.20	.30	.40	.50	.60	.70
b	IN PERCENTUM
c	FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
d	FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
e	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
f	115	0.00	0.08	0.16	0.24	0.32	0.40	0.48	0.56
g	110	0.00	0.08	0.17	0.25	0.34	0.42	0.51	0.59
h	105	0.00	0.09	0.18	0.27	0.36	0.45	0.54	0.63
i	100	0.00	0.10	0.20	0.30	0.40	0.50	0.60	0.70
j	95	0.10	0.10	0.21	0.31	0.42	0.52	0.63	0.73
k	90	0.10	0.11	0.22	0.33	0.44	0.55	0.66	0.77
l	85	0.10	0.11	0.23	0.34	0.46	0.57	0.69	0.80
m	80	0.10	0.12	0.24	0.36	0.48	0.60	0.72	0.84
n	75	0.10	0.12	0.25	0.37	0.50	0.62	0.75	0.87
o	70	0.10	0.13	0.26	0.39	0.52	0.65	0.78	0.91
p	65	0.10	0.13	0.27	0.40	0.54	0.67	0.81	0.94
q	60	0.10	0.14	0.28	0.42	0.56	0.70	0.84	0.98
r	55	0.10	0.14	0.29	0.43	0.58	0.72	0.87	1.01
s	50	0.10	0.15	0.30	0.45	0.60	0.75	0.90	1.05

a	BENEFIT RATIOS	.80	.90	1.00	1.10	1.20	1.30	1.40	1.50
b	IN PERCENTUM
c	FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
d	FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
e	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
f	115	0.64	0.72	0.80	0.88	0.96	1.04	1.12	1.20
g	110	0.68	0.76	0.85	0.93	1.02	1.10	1.19	1.27
h	105	0.72	0.81	0.90	0.99	1.08	1.17	1.26	1.35
i	100	0.80	0.90	1.00	1.10	1.20	1.30	1.40	1.50
j	95	0.84	0.94	1.05	1.15	1.26	1.36	1.47	1.57
k	90	0.88	0.99	1.10	1.21	1.32	1.43	1.54	1.65
l	85	0.92	1.03	1.15	1.26	1.38	1.49	1.61	1.72
m	80	0.96	1.08	1.20	1.32	1.44	1.56	1.68	1.80
n	75	1.00	1.12	1.25	1.37	1.50	1.62	1.75	1.87
o	70	1.04	1.17	1.30	1.43	1.56	1.69	1.82	1.95
p	65	1.08	1.21	1.35	1.48	1.62	1.75	1.89	2.02
q	60	1.12	1.26	1.40	1.54	1.68	1.82	1.96	2.10
r	55	1.16	1.30	1.45	1.59	1.74	1.88	2.03	2.17
s	50	1.20	1.35	1.50	1.65	1.80	1.95	2.10	2.25

a	BENEFIT RATIOS	1.60	1.70	1.80	1.90	2.00	2.10	2.20	2.30
b	IN PERCENTUM
c	FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
d	FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
e	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
f	115	1.28	1.36	1.44	1.52	1.60	1.68	1.76	1.84
g	110	1.36	1.44	1.53	1.61	1.70	1.78	1.87	1.95
h	105	1.44	1.53	1.62	1.71	1.80	1.89	1.98	2.07
i	100	1.60	1.70	1.80	1.90	2.00	2.10	2.20	2.30
j	95	1.68	1.78	1.89	1.99	2.10	2.20	2.31	2.41
k	90	1.76	1.87	1.98	2.09	2.20	2.31	2.42	2.53
l	85	1.84	1.95	2.07	2.18	2.30	2.41	2.53	2.64
m	80	1.92	2.04	2.16	2.28	2.40	2.52	2.64	2.76
n	75	2.00	2.12	2.25	2.37	2.50	2.62	2.75	2.87
o	70	2.08	2.21	2.34	2.47	2.60	2.73	2.86	2.99
p	65	2.16	2.29	2.43	2.56	2.70	2.83	2.97	3.10
q	60	2.24	2.38	2.52	2.66	2.80	2.94	3.08	3.22
r	55	2.32	2.46	2.61	2.75	2.90	3.04	3.19	3.33
s	50	2.40	2.55	2.70	2.85	3.00	3.15	3.30	3.45

a	BENEFIT RATIOS	2.40	2.50	2.60	2.70	2.80	2.90	3.00	3.10
b	IN PERCENTUM
c	FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
d	FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
e	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
f	115	1.92	2.00	2.08	2.16	2.24	2.32	2.40	2.48
g	110	2.04	2.12	2.21	2.29	2.38	2.46	2.55	2.63
h	105	2.16	2.25	2.34	2.43	2.52	2.61	2.70	2.79
i	100	2.40	2.50	2.60	2.70	2.80	2.90	3.00	3.10
j	95	2.52	2.62	2.73	2.83	2.94	3.04	3.15	3.25
k	90	2.64	2.75	2.86	2.97	3.08	3.19	3.30	3.41
l	85	2.76	2.87	2.99	3.10	3.22	3.33	3.45	3.56
m	80	2.88	3.00	3.12	3.24	3.36	3.48	3.60	3.72
n	75	3.00	3.12	3.25	3.37	3.50	3.62	3.75	3.87
o	70	3.12	3.25	3.38	3.51	3.64	3.77	3.90	4.03
p	65	3.24	3.37	3.51	3.64	3.78	3.91	4.05	4.18
q	60	3.36	3.50	3.64	3.78	3.92	4.06	4.20	4.34
r	55	3.48	3.62	3.77	3.91	4.06	4.20	4.35	4.49
s	50	3.60	3.75	3.90	4.05	4.20	4.35	4.50	4.65

a	BENEFIT RATIOS	3.20	3.30	3.40	3.50	3.60	3.70	3.80	3.90
b	IN PERCENTUM
c	FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
d	FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
e	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
f	115	2.56	2.64	2.72	2.80	2.88	2.96	3.04	3.12
g	110	2.72	2.80	2.89	2.97	3.06	3.14	3.23	3.31
h	105	2.88	2.97	3.06	3.15	3.24	3.33	3.42	3.51
i	100	3.20	3.30	3.40	3.50	3.60	3.70	3.80	3.90
j	95	3.36	3.46	3.57	3.67	3.78	3.88	3.99	4.09
k	90	3.52	3.63	3.74	3.85	3.96	4.07	4.18	4.29
l	85	3.68	3.79	3.91	4.02	4.14	4.25	4.37	4.48
m	80	3.84	3.96	4.08	4.20	4.32	4.44	4.56	4.68
n	75	4.00	4.12	4.25	4.37	4.50	4.62	4.75	4.87
o	70	4.16	4.29	4.42	4.55	4.68	4.81	4.94	5.07
p	65	4.32	4.45	4.59	4.72	4.86	4.99	5.13	5.26
q	60	4.48	4.62	4.76	4.90	5.04	5.18	5.32	5.46
r	55	4.64	4.78	4.93	5.07	5.22	5.36	5.51	5.65
s	50	4.80	4.95	5.10	5.25	5.40	5.55	5.70	5.85

a	BENEFIT RATIOS	4.00	4.10	4.20	4.30	4.40	4.50	4.60	4.70
b	IN PERCENTUM
c	FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
d	FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
e	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
f	115	3.20	3.28	3.36	3.44	3.52	3.60	3.68	3.76
g	110	3.40	3.48	3.57	3.65	3.74	3.82	3.91	3.99
h	105	3.60	3.69	3.78	3.87	3.96	4.05	4.14	4.23
i	100	4.00	4.10	4.20	4.30	4.40	4.50	4.60	4.70
j	95	4.20	4.30	4.41	4.51	4.62	4.72	4.83	4.93
k	90	4.40	4.51	4.62	4.73	4.84	4.95	5.06	5.17
l	85	4.60	4.71	4.83	4.94	5.06	5.17	5.29	5.40
m	80	4.80	4.92	5.04	5.16	5.28	5.40	5.52	5.64
n	75	5.00	5.12	5.25	5.37	5.50	5.62	5.75	5.87
o	70	5.20	5.33	5.46	5.59	5.72	5.85	5.98	6.11
p	65	5.40	5.53	5.67	5.80	5.94	6.07	6.20	6.20
q	60	5.60	5.74	5.88	6.02	6.16	6.20	6.20	6.20
r	55	5.80	5.94	6.09	6.20	6.20	6.20	6.20	6.20
s	50	6.00	6.15	6.20	6.20	6.20	6.20	6.20	6.20

a	BENEFIT RATIOS	4.80	4.90	5.00	5.10	5.20	5.30	5.40	5.50
b	IN PERCENTUM
c	FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
d	FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
e	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
f	115	3.84	3.92	4.00	4.08	4.16	4.24	4.32	4.40
g	110	4.08	4.16	4.25	4.33	4.42	4.50	4.59	4.67
h	105	4.32	4.41	4.50	4.59	4.68	4.77	4.86	4.95
i	100	4.80	4.90	5.00	5.10	5.20	5.30	5.40	5.50
j	95	5.04	5.14	5.25	5.35	5.46	5.56	5.67	5.77
k	90	5.28	5.39	5.50	5.61	5.72	5.83	5.94	6.05
l	85	5.52	5.63	5.75	5.86	5.98	6.09	6.20	6.20
m	80	5.76	5.88	6.00	6.12	6.20	6.20	6.20	6.20
n	75	6.00	6.12	6.20	6.20	6.20	6.20	6.20	6.20
o	70	6.20	6.20	6.20	6.20	6.20	6.20	6.20	6.20
p	65	6.20	6.20	6.20	6.20	6.20	6.20	6.20	6.20
q	60	6.20	6.20	6.20	6.20	6.20	6.20	6.20	6.20
r	55	6.20	6.20	6.20	6.20	6.20	6.20	6.20	6.20
s	50	6.20	6.20	6.20	6.20	6.20	6.20	6.20	6.20

a	BENEFIT RATIOS	5.60	5.70	5.80	5.90	6.00	6.10	6.20
b	IN PERCENTUM
c	FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
d	FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
e	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
f	115	4.48	4.56	4.64	4.72	4.80	4.88	5.40
g	110	4.76	4.84	4.93	5.01	5.10	5.18	5.40
h	105	5.04	5.13	5.22	5.31	5.40	5.49	5.58
i	100	5.60	5.70	5.80	5.90	6.00	6.10	6.20
j	95	5.88	5.98	6.09	6.19	6.20	6.20	6.20
k	90	6.16	6.20	6.20	6.20	6.20	6.20	6.20
l	85	6.20	6.20	6.20	6.20	6.20	6.20	6.20
m	80	6.20	6.20	6.20	6.20	6.20	6.20	6.20
n	75	6.20	6.20	6.20	6.20	6.20	6.20	6.20
o	70	6.20	6.20	6.20	6.20	6.20	6.20	6.20
p	65	6.20	6.20	6.20	6.20	6.20	6.20	6.20
q	60	6.20	6.20	6.20	6.20	6.20	6.20	6.20
r	55	6.20	6.20	6.20	6.20	6.20	6.20	6.20
s	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. 60.2-533 .