Employers pay the tax each year on the first $9,000 in wages paid to each employee. Employers are rated in categories according to payroll size, money paid into the unemployment trust fund, unemployment benefits paid out and other factors. Employers can move up or down among categories, depending on their employment levels and claims experience. Category 12 is the average rate, statistically. Federal law requires the top rate to be at least 5.4 percent, as it was in 2009.
Category, 2009, 2010
1, 0.00%, 0.00%
2, 0.31%, 0.83%
3, 0.50%, 1.33%
4, 0.57%, 1.50%
5, 0.63%, 1.67%
6, 0.75%, 2.00%
7, 0.82%, 2.17%
8, 0.88%, 2.33%
9, 1.01%, 2.67%
10, 1.13%, 3.00%
11, 1.19%, 3.17%
12, 1.26%, 3.33%
13, 1.32%, 3.50%
14, 1.38%, 3.67%
15, 1.51%, 4.00%
16, 1.70%, 4.50%
17, 1.95%, 5.16%
18, 2.26%, 6.00%
19, 2.70%, 7.16%
20, 5.40%, 8.66%
Source: Nebraska Department of Labor
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