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.

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Terms Used In Virginia Code 60.2-531

  • tax rate: means the tax or percentage of wages payable by an employer with respect to employment. See Virginia Code 60.2-534

a BENEFIT RATIOS .00 .10 .20 .30 .40 .50 .60 .70
b IN PERCENTUM
c FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
d FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
e IN % IN % IN % IN % IN % IN % IN % IN % IN %
f 115 0.00 0.08 0.16 0.24 0.32 0.40 0.48 0.56
g 110 0.00 0.08 0.17 0.25 0.34 0.42 0.51 0.59
h 105 0.00 0.09 0.18 0.27 0.36 0.45 0.54 0.63
i 100 0.00 0.10 0.20 0.30 0.40 0.50 0.60 0.70
j 95 0.10 0.10 0.21 0.31 0.42 0.52 0.63 0.73
k 90 0.10 0.11 0.22 0.33 0.44 0.55 0.66 0.77
l 85 0.10 0.11 0.23 0.34 0.46 0.57 0.69 0.80
m 80 0.10 0.12 0.24 0.36 0.48 0.60 0.72 0.84
n 75 0.10 0.12 0.25 0.37 0.50 0.62 0.75 0.87
o 70 0.10 0.13 0.26 0.39 0.52 0.65 0.78 0.91
p 65 0.10 0.13 0.27 0.40 0.54 0.67 0.81 0.94
q 60 0.10 0.14 0.28 0.42 0.56 0.70 0.84 0.98
r 55 0.10 0.14 0.29 0.43 0.58 0.72 0.87 1.01
s 50 0.10 0.15 0.30 0.45 0.60 0.75 0.90 1.05

a BENEFIT RATIOS .80 .90 1.00 1.10 1.20 1.30 1.40 1.50
b IN PERCENTUM
c FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
d FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
e IN % IN % IN % IN % IN % IN % IN % IN % IN %
f 115 0.64 0.72 0.80 0.88 0.96 1.04 1.12 1.20
g 110 0.68 0.76 0.85 0.93 1.02 1.10 1.19 1.27
h 105 0.72 0.81 0.90 0.99 1.08 1.17 1.26 1.35
i 100 0.80 0.90 1.00 1.10 1.20 1.30 1.40 1.50
j 95 0.84 0.94 1.05 1.15 1.26 1.36 1.47 1.57
k 90 0.88 0.99 1.10 1.21 1.32 1.43 1.54 1.65
l 85 0.92 1.03 1.15 1.26 1.38 1.49 1.61 1.72
m 80 0.96 1.08 1.20 1.32 1.44 1.56 1.68 1.80
n 75 1.00 1.12 1.25 1.37 1.50 1.62 1.75 1.87
o 70 1.04 1.17 1.30 1.43 1.56 1.69 1.82 1.95
p 65 1.08 1.21 1.35 1.48 1.62 1.75 1.89 2.02
q 60 1.12 1.26 1.40 1.54 1.68 1.82 1.96 2.10
r 55 1.16 1.30 1.45 1.59 1.74 1.88 2.03 2.17
s 50 1.20 1.35 1.50 1.65 1.80 1.95 2.10 2.25

a BENEFIT RATIOS 1.60 1.70 1.80 1.90 2.00 2.10 2.20 2.30
b IN PERCENTUM
c FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
d FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
e IN % IN % IN % IN % IN % IN % IN % IN % IN %
f 115 1.28 1.36 1.44 1.52 1.60 1.68 1.76 1.84
g 110 1.36 1.44 1.53 1.61 1.70 1.78 1.87 1.95
h 105 1.44 1.53 1.62 1.71 1.80 1.89 1.98 2.07
i 100 1.60 1.70 1.80 1.90 2.00 2.10 2.20 2.30
j 95 1.68 1.78 1.89 1.99 2.10 2.20 2.31 2.41
k 90 1.76 1.87 1.98 2.09 2.20 2.31 2.42 2.53
l 85 1.84 1.95 2.07 2.18 2.30 2.41 2.53 2.64
m 80 1.92 2.04 2.16 2.28 2.40 2.52 2.64 2.76
n 75 2.00 2.12 2.25 2.37 2.50 2.62 2.75 2.87
o 70 2.08 2.21 2.34 2.47 2.60 2.73 2.86 2.99
p 65 2.16 2.29 2.43 2.56 2.70 2.83 2.97 3.10
q 60 2.24 2.38 2.52 2.66 2.80 2.94 3.08 3.22
r 55 2.32 2.46 2.61 2.75 2.90 3.04 3.19 3.33
s 50 2.40 2.55 2.70 2.85 3.00 3.15 3.30 3.45

a BENEFIT RATIOS 2.40 2.50 2.60 2.70 2.80 2.90 3.00 3.10
b IN PERCENTUM
c FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
d FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
e IN % IN % IN % IN % IN % IN % IN % IN % IN %
f 115 1.92 2.00 2.08 2.16 2.24 2.32 2.40 2.48
g 110 2.04 2.12 2.21 2.29 2.38 2.46 2.55 2.63
h 105 2.16 2.25 2.34 2.43 2.52 2.61 2.70 2.79
i 100 2.40 2.50 2.60 2.70 2.80 2.90 3.00 3.10
j 95 2.52 2.62 2.73 2.83 2.94 3.04 3.15 3.25
k 90 2.64 2.75 2.86 2.97 3.08 3.19 3.30 3.41
l 85 2.76 2.87 2.99 3.10 3.22 3.33 3.45 3.56
m 80 2.88 3.00 3.12 3.24 3.36 3.48 3.60 3.72
n 75 3.00 3.12 3.25 3.37 3.50 3.62 3.75 3.87
o 70 3.12 3.25 3.38 3.51 3.64 3.77 3.90 4.03
p 65 3.24 3.37 3.51 3.64 3.78 3.91 4.05 4.18
q 60 3.36 3.50 3.64 3.78 3.92 4.06 4.20 4.34
r 55 3.48 3.62 3.77 3.91 4.06 4.20 4.35 4.49
s 50 3.60 3.75 3.90 4.05 4.20 4.35 4.50 4.65

a BENEFIT RATIOS 3.20 3.30 3.40 3.50 3.60 3.70 3.80 3.90
b IN PERCENTUM
c FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
d FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
e IN % IN % IN % IN % IN % IN % IN % IN % IN %
f 115 2.56 2.64 2.72 2.80 2.88 2.96 3.04 3.12
g 110 2.72 2.80 2.89 2.97 3.06 3.14 3.23 3.31
h 105 2.88 2.97 3.06 3.15 3.24 3.33 3.42 3.51
i 100 3.20 3.30 3.40 3.50 3.60 3.70 3.80 3.90
j 95 3.36 3.46 3.57 3.67 3.78 3.88 3.99 4.09
k 90 3.52 3.63 3.74 3.85 3.96 4.07 4.18 4.29
l 85 3.68 3.79 3.91 4.02 4.14 4.25 4.37 4.48
m 80 3.84 3.96 4.08 4.20 4.32 4.44 4.56 4.68
n 75 4.00 4.12 4.25 4.37 4.50 4.62 4.75 4.87
o 70 4.16 4.29 4.42 4.55 4.68 4.81 4.94 5.07
p 65 4.32 4.45 4.59 4.72 4.86 4.99 5.13 5.26
q 60 4.48 4.62 4.76 4.90 5.04 5.18 5.32 5.46
r 55 4.64 4.78 4.93 5.07 5.22 5.36 5.51 5.65
s 50 4.80 4.95 5.10 5.25 5.40 5.55 5.70 5.85

a BENEFIT RATIOS 4.00 4.10 4.20 4.30 4.40 4.50 4.60 4.70
b IN PERCENTUM
c FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
d FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
e IN % IN % IN % IN % IN % IN % IN % IN % IN %
f 115 3.20 3.28 3.36 3.44 3.52 3.60 3.68 3.76
g 110 3.40 3.48 3.57 3.65 3.74 3.82 3.91 3.99
h 105 3.60 3.69 3.78 3.87 3.96 4.05 4.14 4.23
i 100 4.00 4.10 4.20 4.30 4.40 4.50 4.60 4.70
j 95 4.20 4.30 4.41 4.51 4.62 4.72 4.83 4.93
k 90 4.40 4.51 4.62 4.73 4.84 4.95 5.06 5.17
l 85 4.60 4.71 4.83 4.94 5.06 5.17 5.29 5.40
m 80 4.80 4.92 5.04 5.16 5.28 5.40 5.52 5.64
n 75 5.00 5.12 5.25 5.37 5.50 5.62 5.75 5.87
o 70 5.20 5.33 5.46 5.59 5.72 5.85 5.98 6.11
p 65 5.40 5.53 5.67 5.80 5.94 6.07 6.20 6.20
q 60 5.60 5.74 5.88 6.02 6.16 6.20 6.20 6.20
r 55 5.80 5.94 6.09 6.20 6.20 6.20 6.20 6.20
s 50 6.00 6.15 6.20 6.20 6.20 6.20 6.20 6.20

a BENEFIT RATIOS 4.80 4.90 5.00 5.10 5.20 5.30 5.40 5.50
b IN PERCENTUM
c FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
d FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
e IN % IN % IN % IN % IN % IN % IN % IN % IN %
f 115 3.84 3.92 4.00 4.08 4.16 4.24 4.32 4.40
g 110 4.08 4.16 4.25 4.33 4.42 4.50 4.59 4.67
h 105 4.32 4.41 4.50 4.59 4.68 4.77 4.86 4.95
i 100 4.80 4.90 5.00 5.10 5.20 5.30 5.40 5.50
j 95 5.04 5.14 5.25 5.35 5.46 5.56 5.67 5.77
k 90 5.28 5.39 5.50 5.61 5.72 5.83 5.94 6.05
l 85 5.52 5.63 5.75 5.86 5.98 6.09 6.20 6.20
m 80 5.76 5.88 6.00 6.12 6.20 6.20 6.20 6.20
n 75 6.00 6.12 6.20 6.20 6.20 6.20 6.20 6.20
o 70 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
p 65 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
q 60 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
r 55 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
s 50 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20

a BENEFIT RATIOS 5.60 5.70 5.80 5.90 6.00 6.10 6.20
b IN PERCENTUM
c FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
d FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
e IN % IN % IN % IN % IN % IN % IN % IN % IN %
f 115 4.48 4.56 4.64 4.72 4.80 4.88 5.40
g 110 4.76 4.84 4.93 5.01 5.10 5.18 5.40
h 105 5.04 5.13 5.22 5.31 5.40 5.49 5.58
i 100 5.60 5.70 5.80 5.90 6.00 6.10 6.20
j 95 5.88 5.98 6.09 6.19 6.20 6.20 6.20
k 90 6.16 6.20 6.20 6.20 6.20 6.20 6.20
l 85 6.20 6.20 6.20 6.20 6.20 6.20 6.20
m 80 6.20 6.20 6.20 6.20 6.20 6.20 6.20
n 75 6.20 6.20 6.20 6.20 6.20 6.20 6.20
o 70 6.20 6.20 6.20 6.20 6.20 6.20 6.20
p 65 6.20 6.20 6.20 6.20 6.20 6.20 6.20
q 60 6.20 6.20 6.20 6.20 6.20 6.20 6.20
r 55 6.20 6.20 6.20 6.20 6.20 6.20 6.20
s 50 6.20 6.20 6.20 6.20 6.20 6.20 6.20

1981, c. 606, § 60.1-84.1; 1986, c. 480; 1987, c. 114; 1988, c. 766; 1995, c. 515.

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