Code of Virginia

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Code of Virginia
Title 60.2. Unemployment Compensation
Chapter 5. Taxation
6/20/2021

§ 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.


aBENEFIT RATIOS.00.10.20.30.40.50.60.70
bIN PERCENTUM
cFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAX
dFACTORRATERATERATERATERATERATERATERATE
eIN %IN %IN %IN %IN %IN %IN %IN %IN %
f1150.000.080.160.240.320.400.480.56
g1100.000.080.170.250.340.420.510.59
h1050.000.090.180.270.360.450.540.63
i1000.000.100.200.300.400.500.600.70
j950.100.100.210.310.420.520.630.73
k900.100.110.220.330.440.550.660.77
l850.100.110.230.340.460.570.690.80
m800.100.120.240.360.480.600.720.84
n750.100.120.250.370.500.620.750.87
o700.100.130.260.390.520.650.780.91
p650.100.130.270.400.540.670.810.94
q600.100.140.280.420.560.700.840.98
r550.100.140.290.430.580.720.871.01
s500.100.150.300.450.600.750.901.05



aBENEFIT RATIOS.80.901.001.101.201.301.401.50
bIN PERCENTUM
cFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAX
dFACTORRATERATERATERATERATERATERATERATE
eIN %IN %IN %IN %IN %IN %IN %IN %IN %
f1150.640.720.800.880.961.041.121.20
g1100.680.760.850.931.021.101.191.27
h1050.720.810.900.991.081.171.261.35
i1000.800.901.001.101.201.301.401.50
j950.840.941.051.151.261.361.471.57
k900.880.991.101.211.321.431.541.65
l850.921.031.151.261.381.491.611.72
m800.961.081.201.321.441.561.681.80
n751.001.121.251.371.501.621.751.87
o701.041.171.301.431.561.691.821.95
p651.081.211.351.481.621.751.892.02
q601.121.261.401.541.681.821.962.10
r551.161.301.451.591.741.882.032.17
s501.201.351.501.651.801.952.102.25



aBENEFIT RATIOS1.601.701.801.902.002.102.202.30
bIN PERCENTUM
cFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAX
dFACTORRATERATERATERATERATERATERATERATE
eIN %IN %IN %IN %IN %IN %IN %IN %IN %
f1151.281.361.441.521.601.681.761.84
g1101.361.441.531.611.701.781.871.95
h1051.441.531.621.711.801.891.982.07
i1001.601.701.801.902.002.102.202.30
j951.681.781.891.992.102.202.312.41
k901.761.871.982.092.202.312.422.53
l851.841.952.072.182.302.412.532.64
m801.922.042.162.282.402.522.642.76
n752.002.122.252.372.502.622.752.87
o702.082.212.342.472.602.732.862.99
p652.162.292.432.562.702.832.973.10
q602.242.382.522.662.802.943.083.22
r552.322.462.612.752.903.043.193.33
s502.402.552.702.853.003.153.303.45



aBENEFIT RATIOS2.402.502.602.702.802.903.003.10
bIN PERCENTUM
cFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAX
dFACTORRATERATERATERATERATERATERATERATE
eIN %IN %IN %IN %IN %IN %IN %IN %IN %
f1151.922.002.082.162.242.322.402.48
g1102.042.122.212.292.382.462.552.63
h1052.162.252.342.432.522.612.702.79
i1002.402.502.602.702.802.903.003.10
j952.522.622.732.832.943.043.153.25
k902.642.752.862.973.083.193.303.41
l852.762.872.993.103.223.333.453.56
m802.883.003.123.243.363.483.603.72
n753.003.123.253.373.503.623.753.87
o703.123.253.383.513.643.773.904.03
p653.243.373.513.643.783.914.054.18
q603.363.503.643.783.924.064.204.34
r553.483.623.773.914.064.204.354.49
s503.603.753.904.054.204.354.504.65



aBENEFIT RATIOS3.203.303.403.503.603.703.803.90
bIN PERCENTUM
cFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAX
dFACTORRATERATERATERATERATERATERATERATE
eIN %IN %IN %IN %IN %IN %IN %IN %IN %
f1152.562.642.722.802.882.963.043.12
g1102.722.802.892.973.063.143.233.31
h1052.882.973.063.153.243.333.423.51
i1003.203.303.403.503.603.703.803.90
j953.363.463.573.673.783.883.994.09
k903.523.633.743.853.964.074.184.29
l853.683.793.914.024.144.254.374.48
m803.843.964.084.204.324.444.564.68
n754.004.124.254.374.504.624.754.87
o704.164.294.424.554.684.814.945.07
p654.324.454.594.724.864.995.135.26
q604.484.624.764.905.045.185.325.46
r554.644.784.935.075.225.365.515.65
s504.804.955.105.255.405.555.705.85



aBENEFIT RATIOS4.004.104.204.304.404.504.604.70
bIN PERCENTUM
cFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAX
dFACTORRATERATERATERATERATERATERATERATE
eIN %IN %IN %IN %IN %IN %IN %IN %IN %
f1153.203.283.363.443.523.603.683.76
g1103.403.483.573.653.743.823.913.99
h1053.603.693.783.873.964.054.144.23
i1004.004.104.204.304.404.504.604.70
j954.204.304.414.514.624.724.834.93
k904.404.514.624.734.844.955.065.17
l854.604.714.834.945.065.175.295.40
m804.804.925.045.165.285.405.525.64
n755.005.125.255.375.505.625.755.87
o705.205.335.465.595.725.855.986.11
p655.405.535.675.805.946.076.206.20
q605.605.745.886.026.166.206.206.20
r555.805.946.096.206.206.206.206.20
s506.006.156.206.206.206.206.206.20



aBENEFIT RATIOS4.804.905.005.105.205.305.405.50
bIN PERCENTUM
cFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAX
dFACTORRATERATERATERATERATERATERATERATE
eIN %IN %IN %IN %IN %IN %IN %IN %IN %
f1153.843.924.004.084.164.244.324.40
g1104.084.164.254.334.424.504.594.67
h1054.324.414.504.594.684.774.864.95
i1004.804.905.005.105.205.305.405.50
j955.045.145.255.355.465.565.675.77
k905.285.395.505.615.725.835.946.05
l855.525.635.755.865.986.096.206.20
m805.765.886.006.126.206.206.206.20
n756.006.126.206.206.206.206.206.20
o706.206.206.206.206.206.206.206.20
p656.206.206.206.206.206.206.206.20
q606.206.206.206.206.206.206.206.20
r556.206.206.206.206.206.206.206.20
s506.206.206.206.206.206.206.206.20



aBENEFIT RATIOS5.605.705.805.906.006.106.20
bIN PERCENTUM
cFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAX
dFACTORRATERATERATERATERATERATERATERATE
eIN %IN %IN %IN %IN %IN %IN %IN %IN %
f1154.484.564.644.724.804.885.40
g1104.764.844.935.015.105.185.40
h1055.045.135.225.315.405.495.58
i1005.605.705.805.906.006.106.20
j955.885.986.096.196.206.206.20
k906.166.206.206.206.206.206.20
l856.206.206.206.206.206.206.20
m806.206.206.206.206.206.206.20
n756.206.206.206.206.206.206.20
o706.206.206.206.206.206.206.20
p656.206.206.206.206.206.206.20
q606.206.206.206.206.206.206.20
r556.206.206.206.206.206.206.20
s506.206.206.206.206.206.206.20


1981, c. 606, § 60.1-84.1; 1986, c. 480; 1987, c. 114; 1988, c. 766; 1995, c. 515.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.