2018 Code of Virginia
Title 60.2 - Unemployment Compensation
Chapter 5 - Taxation
§ 60.2-531. Experience rating tax; table

Universal Citation: VA Code § 60.2-531 (2018)

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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.

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

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

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

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

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

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

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

BENEFIT RATIOS	5.60	5.70	5.80	5.90	6.00	6.10	6.20
IN PERCENTUM
FUND BALANCE	TAX	TAX	TAX	TAX	TAX	TAX	TAX	TAX
FACTOR	RATE	RATE	RATE	RATE	RATE	RATE	RATE	RATE
IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %	IN %
115	4.48	4.56	4.64	4.72	4.80	4.88	5.40
110	4.76	4.84	4.93	5.01	5.10	5.18	5.40
105	5.04	5.13	5.22	5.31	5.40	5.49	5.58
100	5.60	5.70	5.80	5.90	6.00	6.10	6.20
95	5.88	5.98	6.09	6.19	6.20	6.20	6.20
90	6.16	6.20	6.20	6.20	6.20	6.20	6.20
85	6.20	6.20	6.20	6.20	6.20	6.20	6.20
80	6.20	6.20	6.20	6.20	6.20	6.20	6.20
75	6.20	6.20	6.20	6.20	6.20	6.20	6.20
70	6.20	6.20	6.20	6.20	6.20	6.20	6.20
65	6.20	6.20	6.20	6.20	6.20	6.20	6.20
60	6.20	6.20	6.20	6.20	6.20	6.20	6.20
55	6.20	6.20	6.20	6.20	6.20	6.20	6.20
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. 515.

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2018 Code of VirginiaTitle 60.2 - Unemployment CompensationChapter 5 - Taxation§ 60.2-531. Experience rating tax; table

2018 Code of Virginia
Title 60.2 - Unemployment Compensation
Chapter 5 - Taxation
§ 60.2-531. Experience rating tax; table