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Labor Employer Reporting Instructions

Appendix VI: Table of Earnings Bases and Tax Rates

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Maximum Earnings Base and Tax Rate

  Tier I Tier II RUIA
YEAR Base Employer & Employee Base Employer Employee Monthly
Base
Employer
1985 $39,600 7.05 $29,700 13.75 3.5 $600 8.0
1986 $42,000 7.15 $31,500 14.75 4.25 $600 8.0
1987 $43,800 7.15 $32,700 14.75 4.25 $600 8.0
1988 $45,000 7.51 $33,600 14.75 4.25 $600 8.0
1989 $48,000 7.51 $35,700 16.1 4.9 $710 8.0
1990 $51,300 7.65 $38,100 16.1 4.9 $745 8.0
1991 $53,400 7.65 $39,600 16.1 4.9 $765 *
1992 $55,500 7.65 $41,400 16.1 4.9 $785 *
1993 $57,600 7.65 $42,900 16.1 4.9 $810 *
1994 $60,600 7.65 $45,000 16.1 4.9 $840 *
1995 $61,200 7.65 $45,300 16.1 4.9 $850 *
1996 $62,700 7.65 $46,500 16.1 4.9 $865 *
1997 $65,400 7.65 $48,600 16.1 4.9 $890 *
1998 $68,400 7.65 $50,700 16.1 4.9 $925 *
1999 $72,600 7.65 $53,700 16.1 4.9 $970 *
2000 $76,200 6.20 $56,700 16.1 4.9 $1,005 *
2001 $80,400 6.20 $59,700 16.1 4.9 $1,050 *
**              

* Rate determined for each employer based on experience of their employees

** Projections of future earnings bases are updated in January and July.

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Page last updated June 14, 2004