Figure for 36 Calendar Year 2015 2016 2017 2018 Total Payroll Total Payroll Total Раyroll Total Тахable Таxable Тахable Payroll Тахable Payroll Рауroll Payroll Раугoll First Quarter Second Quarter . Third Quarter Fourth Quarter. $12,000 $12,000 $11,000 $11,000 $13,000 $13,000 S10,000 $10,000 11,750 11,750 11,500 11,400 12,750 12,700 9,300 9,300 12,500 12,250 12,750 12,400 12,200 12,000 9,350 9,350 13,000 12,500 12,500 12,200 14,000 13,750
Karlson Software Company is located in State H, which enables employers to reduce their contribution rates under the experience-rating system. From 2005 to 2014, inclusive, the company’s total contributions to state
The contributions of each employer are credited to an account maintained by the State Unemployment Compensation Commission. This account is credited with contributions paid into the account by the employer and is charged with unemployment benefits that are paid from the account. Starting January 1, 2019, the contributions rate for all employers in State H will be based on the following tax rate schedule:
The annual payroll for calculation purposes is the total wages payable during a 12-month period ending with the last day of the third quarter of any calendar year. The average annual payroll is the average of the last three annual payrolls. The SUTA tax rate for the year is computed using the information available (benefits received and taxes paid) as of September 30 of the preceding year.
The schedule below shows the total payroll and the taxable payroll for the calendar years 2015 to 2018
Unemployment benefits became payable to the company’s qualified unemployed workers on January 1, 2005. Between that time and September 30, 2018, total benefits amounting to $15,100.90 were charged against the employer’s account. Compute:
a. Contribution rate for 2019.....................................................................................
_______%
b. Rate for 2019 if $2,000 additional benefits had been charged by mistake to the account of Karlson Software Company by the State Unemployment
Compensation............................................................................... _______%.
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