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The California Employment Development Department (EDD) recently released the 2011 UI, ETT, and SDI rates. An historical compilation of prior year rates is available in Form DE 3395.

2011 UI, ETT, and SDI Rates

The UI rate schedule in effect for 2011 is Schedule “F+.” This is Schedule F plus a 15% emergency surcharge, rounded to the nearest tenth. Schedule “F+” provides for UI contribution rates from 1.5% to 6.2%.

Exception for Employers Subject to §977(c)

Exception: Employers subject to §977(c) of the CUIC must pay at the highest rate provided by law plus an additional 2%.

Taxable Wage Limit Remains at $7,000

The taxable wage limit is $7,000 per employee.

The Voluntary UI program Is Not in Effect for 2011

The Employment Training Tax (ETT) rate for 2011 is 0.1%. The UI and ETT taxable wage limit remains at $7,000 per employee per calendar year.

SDI Rate Is Set at 1.2%

The State Disability Insurance (SDI) withholding rate for 2011 is 1.2%. The taxable wage limit is $93,316 for each employee per calendar year. The maximum to withhold for each employee is $1,119.79.

Notices Will Be Mailed December 31

UI, ETT, and SDI tax rates are combined on a single rate notice, Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). The DE 2088 will be mailed in December, with a mailing date of December 31. Employers will have 60 days from the December 31 mailing date to protest any item on the DE 2088 except SDI and ETT, which are specifically set by law.

New Employer Rate Set at 3.4%

For new employers, the UI tax rate is 3.4% for up to three years. Owners that purchased an established business have the option of acquiring the previous owner’s UI tax rate.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the California unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The Wisconsin Department of Workforce Development has announced an increase in the taxable wage base for 2011. The wage base will increase from $12,000 for 2010 to $13,000 for 2011. Under Wisconsin Statute 108.18, rates for 2011 will be determined under Schedule A.

Schedule A Results in Highest Level of Employer Rates for 2011

Rates range from a low of 0.27% to a high of 9.80%, including solvency rates that range from a low of 0.20% to a high of 1.90%.

New Employer Rates Remain Unchanged

The new employer rates remain unchanged for 2011 and are as follows:

Employer Type	Rate
Construction	6.60%
Non-Construction Under $500,000	3.60%
Non-Construction $500,000 or More	4.10%

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the Wisconsin unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The Job Service North Dakota has announced an increase in the taxable wage base for 2011. The wage base will increase from $24,700 for 2010 to $25,500 for 2011.

Annual Increase Is Mandated by Law

This amount is set annually and is 70% of a statewide average wage.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the North Dakota unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The Social Security Administration announced recently that the Maximum Taxable Earnings or Social Security Wage Base would not change for 2011.

Social Security Increases Based on CPI Change

Since there was no increase in the Consumer Price Index (CPI-W) from the third quarter of 2008 to the third quarter of 2010, the Social Security Wage Base will remain at $106,800. There is no provision for a Cost-of-Living Adjustment (COLA) when there is no increase in the CPI-W. Wages are taxed at 6.2%, so the maximum tax to be paid by each employee will be $6,621.60. About 7% of workers who pay Social Security Tax are expected to reach the maximum in 2010.

Retirement Earnings Test Exempt Amounts Remain Unchanged for 2011

For workers under full retirement age, $1 in benefits will be withheld for every $2 above the Retirement Earnings Test Exempt Amount of $14,160 per year or $1,180 per month. The year an individual reaches full retirement age, $1 in benefits will be withheld for every $3 above the Retirement Earnings Test Exempt Amount of $37,680 per year or $3,140 per month. The month an individual reaches full retirement age there is no limit on earnings. These amounts are also unchanged from 2010 to 2011.

Quarter of Coverage Amounts Stay at $1,120

Also unchanged for 2011 is that amount needed to earn a Social Security credit, formerly known as a quarter of coverage. In 2011, a credit will be earned for every $1,120 of earnings, up to a maximum of four credits.

Contact Vision Payroll if you have any questions on the Social Security changes for 2011 or get further information at Important Facts and Figures.

The Connecticut Department of Labor has announced the taxable wage base for 2011. The wage base will remain at $15,000 for 2011.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on Connecticut unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The Arkansas Department of Workforce Services has announced the taxable wage base for 2011. The wage base will remain at $12,000 for 2011.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on Arkansas unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The Oklahoma Employment Security Commission has announced an increase in the taxable wage base for 2010. The wage base will increase from $14,900 for 2010 to $18,600 for 2011.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the Oklahoma unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

Assistant Secretary Julie E. Squire of the Division of Unemployment Insurance of the Maryland Department of Labor, Licensing and Regulation has announced that the taxable wage base for 2011 will remain at $8,500, unchanged from 2010. Rate information for 2011 will be available in the coming months.

Wage Base Has Been Unchanged Since 1992

The wage base in Maryland has been at $8,500 since 1992.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on Maryland unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

Iowa Workforce Development has announced that the 2011 unemployment rates will be based on Table 3; 2010 rates are based on Table 4. This move to higher rates is required to maintain the solvency of the Trust Fund used to provide unemployment benefits.

Director Elisabeth Buck Comments on the Increase

According to Director Elisabeth Buck, “Iowa Workforce Development is committed to maintaining the solvency of the Trust Fund while minimizing the effects felt by Iowa employers. The Department is continually working with Iowans receiving unemployment benefits to increase their skill sets and reduce barriers individuals may have for returning to work.”

Wage Base Will Also Increase in 2011

In addition, the taxable wage base for 2011 has been announced. The wage base will increase to $24,700, up from $24,500 for 2010. Consequently, many employers will see contributions to the fund increase based on both the higher rate and the higher wage base.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll with any questions on the Iowa unemployment insurance rates or wage base or visit our Unemployment Taxable Wage Base page.

Director Lawrence G. Rebman of the Missouri Department of Labor and Industrial Relations has announced that the taxable wage base for 2011 will remain at $13,000, unchanged from 2010.

Highest Wage Base Allowed by Law

Under §288.036 of the Missouri Revised Statutes, “in no event shall the state taxable wage base increase beyond thirteen thousand dollars.”

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on Missouri unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.