AVERAGE EMPLOYER CONTRIBUTION RATES, BY STATE, CALENDAR YEARS 2004-2006

TAXBASE BASE 2006 ESTIMATED 2005 ACTUAL

$7,000 EXCEPT
CHANGE
STATE AS SHOWNDATE TAXABLE TOTAL TAXABLE TOTAL

United States 2.77 % 0.78 % 2.86 % 0.82

Alabama 8000 1/1/1993 1.53 0.42 2.13 0.58
Alaska 28700 1/1/2006 2.43 1.55 3.00 1.89
Arizona 1.47 0.36 1.39 0.33
Arkansas 10000 1/1/2004 2.45 0.88 2.57 0.91
California 4.49 0.91 4.58 0.86
Colorado 10000 1/1/1998 2.11 0.61 2.46 0.70
Connecticut 15000 1/1/1999 2.64 0.76 3.00 0.85
Delaware 8500 1/1/1987 2.20 0.49 2.28 0.49
Dist. of Columbia 9000 1/1/1995 2.38 0.42 2.39 0.41
Florida 1.92 0.47 2.07 0.51
Georgia 8500 1/1/1990 1.87 0.49 2.15 0.55
Hawaii 34000 1/1/2006 1.25 0.85 1.26 0.86
Idaho 29200 1/1/2006 1.22 0.82 1.41 0.94
Illinois 11000 1/1/2006 5.03 1.26 5.09 1.31
Indiana 2.95 0.70 3.12 0.72
Iowa 21300 1/1/2006 1.42 0.72 1.60 0.85
Kansas 8000 1/1/1984 3.29 0.87 2.51 0.88
Kentucky 8000 1/1/1982 2.72 0.74 2.78 0.76
Louisiana 1.40 0.36 1.50 0.38
Maine 12000 1/1/2000 1.80 0.71 1.75 0.68
Maryland 8500 1/1/1993 2.17 0.44 2.62 0.62
Massachusetts 14000 1/1/2004 4.51 1.32 4.07 1.30
Michigan 9000 1/1/2003 4.95 1.14 4.33 1.04
Minnesota 24000 1/1/2006 2.04 0.97 1.88 0.90
Mississippi 1.88 0.56 1.77 0.51
Missouri 11000 1/1/2005 2.15 0.65 2.08 0.66
Montana 21600 1/1/2006 1.39 0.84 1.16 0.76
Nebraska 8000 1/1/2006 2.52 0.62 2.45 0.61
Nevada 24000 1/1/2006 4.01 0.72 1.44 0.81
New Hampshire 8000 1/1/1994 1.92 0.46 1.79 0.40
New Jersey 25800 1/1/2006 1.78 0.81 1.89 0.85
New Mexico 17900 1/1/2006 0.87 0.67 0.91 0.46
New York 8500 1/1/1999 4.01 0.72 4.15 0.74
North Carolina 17300 1/1/2006 1.70 0.75 2.07 0.91
North Dakota 20300 1/1/2006 1.37 0.75 1.48 0.80
Ohio 9000 1/1/1995 2.76 0.76 2.31 0.61
Oklahoma 13500 1/1/2006 1.29 0.56 1.77 0.77
Oregon 28000 1/1/2006 2.19 1.36 2.55 1.53
Pennsylvania 8000 1/1/1994 5.57 1.30 5.32 1.22
Puerto Rico 3.90 1.39 3.40 1.21
Rhode Island 16000 1/1/2005 3.43 1.37 3.29 1.39
South Carolina 2.18 0.57 2.23 0.56
South Dakota 0.78 0.22 0.77 0.22
Tennessee 1.82 0.45 2.38 0.55
Texas 9000 1/1/1989 2.24 0.56 2.53 0.64
Utah 24000 1/1/2006 1.19 0.70 1.38 0.79
Vermont 8000 1/1/1983 2.56 0.71 2.41 0.66
Virgin Islands 20000 1/1/1991 0.25 0.14 0.31 0.18
Virginia 8000 1/1/2006 1.62 0.38 2.02 0.45
Washington 30900 1/1/2006 2.38 1.45 2.78 1.66
West Virginia 8000 1/1/1981 2.84 0.86 2.87 0.85
Wisconsin 10500 1/1/1986 2.90 0.92 2.95 0.91
Wyoming 17000 1/1/2005 1.61 0.75 1.35 0.65

NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES

UNITED STATES DEPARTMENT OF LABOR

EMPLOYMENT AND TRAINING ADMINISTRATION
 2004 ACTUAL

TAXABLE TOTAL

% 2.68 % 0.77 %
1.85 0.51
2.67 1.68
1.05 0.26
2.53 0.92
4.50 0.85
1.88 0.55
3.13 0.92
2.07 0.47
2.42 0.43
1.83 0.46
2.40 0.63
1.22 0.82
1.26 0.85
4.13 1.03
2.37 0.56
1.57 0.83
2.33 0.83
2.58 0.71
1.76 0.45
1.51 0.60
2.70 0.65
3.79 1.22
4.03 0.99
1.61 0.75
2.25 0.66
1.97 0.51
1.23 0.81
1.76 0.45
1.36 0.77
1.92 0.45
1.80 0.81
0.81 0.41
4.27 0.80
1.73 0.76
1.59 0.85
2.19 0.59
1.81 0.82
2.77 1.68
4.29 1.01
3.30 1.21
3.19 1.26
2.23 0.58
0.75 0.21
2.73 0.65
2.40 0.62
1.06 0.61
2.06 0.58
0.20 0.11
1.80 0.42
2.81 1.70
2.86 0.87
2.64 0.83
1.12 0.55