Labor Employer Reporting Instructions
Appendix VI: Table of Earnings Bases and Tax Rates
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 |