Washington State and Spokane use a 40-class tax rate schedule for unemployment insurance which replaced the 20-class schedule and now includes social cost factors. A business’s tax rate is still based on the business’ experience with unemployment.

To determine your rate class in the new schedule, divide the total cost of all unemployment benefits charged to your business in the past four years by your total taxable payroll for that same period. The resulting percentage is your benefit ratio. This determines your rate class and your array calculation factor.

For 2009 the taxable wage base is $35,700. View the Tax Rate Chart for 2009.

Click here to learn more about unemployment insurance and other unemployment resources in the state of Washington.

Employment Administration Fund (EAF)
New Employers and those employers in rate class 40 pay .02%.
Employers in rate classes 1-39 and any others pay .03%.