TAXABLE WAGES – CONDITIONAL FACTORS AND PERCENTAGES.

1. 1. Forty percent (40%) during any calendar year in which the balance in the Unemployment Compensation Fund is in excess of the amount required to initiate conditional contribution rates, pursuant to the provisions of Section 3-113 of this title;
2. 2. Forty-one and one-quarter percent (41.25%) during calendar years in which condition “a” exists;
3. 3. Forty-two and one-half percent (42.5%) during calendar years in which condition “b” exists;
4. 4. Forty-three and three-fourths percent (43.75%) during calendar years in which condition “c” exists; and
5. 5. Forty-five percent (45%) during calendar years in which condition “d” exists.

The applicable percentage of the state’s average annual wage is determined by the conditional factor in place during the calendar year for which the taxable wage is being calculated. The conditional factor is determined pursuant to the provisions of Section 3-113 of this title. The applicable percentages are as follows:

Laws 1983, HB 1223, c. 270, § 2, emerg. eff. June 23, 1983; Amended by Laws 1994, HB 1948, c. 195, § 3, emerg. eff. May 16, 1994; Amended by Laws 1998, HB 2792, c. 161, § 2, emerg. eff. July 1, 1998 (superseded document available); Amended by Laws 2016, HB 2253, c. 287, § 2, eff. November 1, 2016 (superseded document available); Amended by Laws 2022, HB 4413, c. 360, § 7, eff. November 1, 2022 (superseded document available); Amended by Laws 2025, SB 911, c. 140, § 1, eff. November 1, 2025 (superseded document available).