State Unemployment Tax


2022 Tax Rate Update:


As of November 24, fourteen states have issued their 2022 Tax Rate notices, with an estimated 30 more scheduled to do so by the end of December.


The states that have already issued their 2022 Tax Rate notices are:


CA, IN, IA, NH, NJ, NM, OH, OK, OR, SC, SD, TN, VT, and WI.


IN, OH and NM rates are currently available online and will be mailed shortly.


Below is a list of important upcoming deadlines:


Penalty / Rate Protest Deadlines:

Indiana – December 18 / Iowa – December 15 / New Mexico – December 23 /

Oregon – December 6 / South Carolina – December 12


Voluntary Contribution Deadlines:

Ohio – December 31 / South Dakota – December 31 / Wisconsin – November 30


Joint Account Deadlines:

Ohio – December 31 / South Carolina – December 31



Unemployment Claims


Recently three states have signed laws that will allow employees to collect Unemployment Insurance should they lose their job for not complying with any Covid-19 Vaccine mandate. Below is a list of the three states with additional information regarding potential impact on employers.


Florida – Bill HB 1B was signed into law on November 18, 2021, and at this point the state has not communicated if an employer will be directly liable for any employees terminated for failure to be vaccinated against Covid-19. If an employer were to be charged directly, the employer’s 2023 Tax Rate could increase as much as 2.00% depending on the percentage of their employees that collect Unemployment Insurance due to failure to comply with the mandate.


Iowa – Bill HF 902 was signed into law on October 29, 2021, and the state has confirmed that employers will NOT be charged for such a separation.


Tennessee – Bill SB 9014 was signed into law on November 12, 2021, and at this point the state has not communicated if an employer will be directly liable for any employees terminated for failure to be vaccinated against Covid-19. Similar to Florida, the employer’s 2023 Tax Rate could increase as much as 3.00% depending on the percentage of their employees that collect Unemployment Insurance due to failure to comply with the mandate.

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