Va. Code § 60.2-531: Experience rating tax; table
Where this section sits in the code
- Title 60.2. UNEMPLOYMENT COMPENSATION
- Chapter 5. TAXATION
- Article 4. COMPUTATION OF TAX RATE
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.00.10.20.30.40.50.60.70bIN PERCENTUMcFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXdFACTORRATERATERATERATERATERATERATERATEeIN %IN %IN %IN %IN %IN %IN %IN %IN %f1150.000.080.160.240.320.400.480.56g1100.000.080.170.250.340.420.510.59h1050.000.090.180.270.360.450.540.63i1000.000.100.200.300.400.500.600.70j950.100.100.210.310.420.520.630.73k900.100.110.220.330.440.550.660.77l850.100.110.230.340.460.570.690.80m800.100.120.240.360.480.600.720.84n750.100.120.250.370.500.620.750.87o700.100.130.260.390.520.650.780.91p650.100.130.270.400.540.670.810.94q600.100.140.280.420.560.700.840.98r550.100.140.290.430.580.720.871.01s500.100.150.300.450.600.750.901.05aBENEFIT RATIOS.80.901.001.101.201.301.401.50bIN PERCENTUMcFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXdFACTORRATERATERATERATERATERATERATERATEeIN %IN %IN %IN %IN %IN %IN %IN %IN %f1150.640.720.800.880.961.041.121.20g1100.680.760.850.931.021.101.191.27h1050.720.810.900.991.081.171.261.35i1000.800.901.001.101.201.301.401.50j950.840.941.051.151.261.361.471.57k900.880.991.101.211.321.431.541.65l850.921.031.151.261.381.491.611.72m800.961.081.201.321.441.561.681.80n751.001.121.251.371.501.621.751.87o701.041.171.301.431.561.691.821.95p651.081.211.351.481.621.751.892.02q601.121.261.401.541.681.821.962.10r551.161.301.451.591.741.882.032.17s501.201.351.501.651.801.952.102.25aBENEFIT RATIOS1.601.701.801.902.002.102.202.30bIN PERCENTUMcFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXdFACTORRATERATERATERATERATERATERATERATEeIN %IN %IN %IN %IN %IN %IN %IN %IN %f1151.281.361.441.521.601.681.761.84g1101.361.441.531.611.701.781.871.95h1051.441.531.621.711.801.891.982.07i1001.601.701.801.902.002.102.202.30j951.681.781.891.992.102.202.312.41k901.761.871.982.092.202.312.422.53l851.841.952.072.182.302.412.532.64m801.922.042.162.282.402.522.642.76n752.002.122.252.372.502.622.752.87o702.082.212.342.472.602.732.862.99p652.162.292.432.562.702.832.973.10q602.242.382.522.662.802.943.083.22r552.322.462.612.752.903.043.193.33s502.402.552.702.853.003.153.303.45aBENEFIT RATIOS2.402.502.602.702.802.903.003.10bIN PERCENTUMcFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXdFACTORRATERATERATERATERATERATERATERATEeIN %IN %IN %IN %IN %IN %IN %IN %IN %f1151.922.002.082.162.242.322.402.48g1102.042.122.212.292.382.462.552.63h1052.162.252.342.432.522.612.702.79i1002.402.502.602.702.802.903.003.10j952.522.622.732.832.943.043.153.25k902.642.752.862.973.083.193.303.41l852.762.872.993.103.223.333.453.56m802.883.003.123.243.363.483.603.72n753.003.123.253.373.503.623.753.87o703.123.253.383.513.643.773.904.03p653.243.373.513.643.783.914.054.18q603.363.503.643.783.924.064.204.34r553.483.623.773.914.064.204.354.49s503.603.753.904.054.204.354.504.65aBENEFIT RATIOS3.203.303.403.503.603.703.803.90bIN PERCENTUMcFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXdFACTORRATERATERATERATERATERATERATERATEeIN %IN %IN %IN %IN %IN %IN %IN %IN %f1152.562.642.722.802.882.963.043.12g1102.722.802.892.973.063.143.233.31h1052.882.973.063.153.243.333.423.51i1003.203.303.403.503.603.703.803.90j953.363.463.573.673.783.883.994.09k903.523.633.743.853.964.074.184.29l853.683.793.914.024.144.254.374.48m803.843.964.084.204.324.444.564.68n754.004.124.254.374.504.624.754.87o704.164.294.424.554.684.814.945.07p654.324.454.594.724.864.995.135.26q604.484.624.764.905.045.185.325.46r554.644.784.935.075.225.365.515.65s504.804.955.105.255.405.555.705.85aBENEFIT RATIOS4.004.104.204.304.404.504.604.70bIN PERCENTUMcFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXdFACTORRATERATERATERATERATERATERATERATEeIN %IN %IN %IN %IN %IN %IN %IN %IN %f1153.203.283.363.443.523.603.683.76g1103.403.483.573.653.743.823.913.99h1053.603.693.783.873.964.054.144.23i1004.004.104.204.304.404.504.604.70j954.204.304.414.514.624.724.834.93k904.404.514.624.734.844.955.065.17l854.604.714.834.945.065.175.295.40m804.804.925.045.165.285.405.525.64n755.005.125.255.375.505.625.755.87o705.205.335.465.595.725.855.986.11p655.405.535.675.805.946.076.206.20q605.605.745.886.026.166.206.206.20r555.805.946.096.206.206.206.206.20s506.006.156.206.206.206.206.206.20aBENEFIT RATIOS4.804.905.005.105.205.305.405.50bIN PERCENTUMcFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXdFACTORRATERATERATERATERATERATERATERATEeIN %IN %IN %IN %IN %IN %IN %IN %IN %f1153.843.924.004.084.164.244.324.40g1104.084.164.254.334.424.504.594.67h1054.324.414.504.594.684.774.864.95i1004.804.905.005.105.205.305.405.50j955.045.145.255.355.465.565.675.77k905.285.395.505.615.725.835.946.05l855.525.635.755.865.986.096.206.20m805.765.886.006.126.206.206.206.20n756.006.126.206.206.206.206.206.20o706.206.206.206.206.206.206.206.20p656.206.206.206.206.206.206.206.20q606.206.206.206.206.206.206.206.20r556.206.206.206.206.206.206.206.20s506.206.206.206.206.206.206.206.20aBENEFIT RATIOS5.605.705.805.906.006.106.20bIN PERCENTUMcFUND BALANCETAXTAXTAXTAXTAXTAXTAXTAXdFACTORRATERATERATERATERATERATERATERATEeIN %IN %IN %IN %IN %IN %IN %IN %IN %f1154.484.564.644.724.804.885.40g1104.764.844.935.015.105.185.40h1055.045.135.225.315.405.495.58i1005.605.705.805.906.006.106.20j955.885.986.096.196.206.206.20k906.166.206.206.206.206.206.20l856.206.206.206.206.206.206.20m806.206.206.206.206.206.206.20n756.206.206.206.206.206.206.20o706.206.206.206.206.206.206.20p656.206.206.206.206.206.206.20q606.206.206.206.206.206.206.20r556.206.206.206.206.206.206.20s506.206.206.206.206.206.206.201981, c. 606, § 60.1-84.1; 1986, c. 480; 1987, c. 114; 1988, c. 766; 1995, c. 515.
Collected 2026-09-04T15:17:54Z. Source file · JSON