STATE STATUTES & CODES
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VIRGINIA STATUTES AND CODES
60.2-531 - Experience rating tax; table.
§ 60.2-531. Experience rating tax; table.
Subject to the provisions of § 60.2-533, the experience rating tax rate foreach employer for the calendar year 1982 and subsequent years shall be thepercent in the column corresponding to the employer's benefit ratio, exceptthat if the employer's benefit ratio exceeds 6.2 percent, the column under6.2 percent shall be the appropriate column, and in the line corresponding tothe fund balance factor for the year pursuant to § 60.2-533.
BENEFIT RATIOS .00 .10 .20 .30 .40 .50 .60 .70
IN PERCENTUM
FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
IN % IN % IN % IN % IN % IN % IN % IN % IN %
120 0.00 0.07 0.15 0.22 0.30 0.37 0.45 0.52
115 0.00 0.08 0.16 0.24 0.32 0.40 0.48 0.56
110 0.00 0.08 0.17 0.25 0.34 0.42 0.51 0.59
105 0.00 0.09 0.18 0.27 0.36 0.45 0.54 0.63
100 0.00 0.10 0.20 0.30 0.40 0.50 0.60 0.70
95 0.10 0.10 0.21 0.31 0.42 0.52 0.63 0.73
90 0.10 0.11 0.22 0.33 0.44 0.55 0.66 0.77
85 0.10 0.11 0.23 0.34 0.46 0.57 0.69 0.80
80 0.10 0.12 0.24 0.36 0.48 0.60 0.72 0.84
75 0.10 0.12 0.25 0.37 0.50 0.62 0.75 0.87
70 0.10 0.13 0.26 0.39 0.52 0.65 0.78 0.91
65 0.10 0.13 0.27 0.40 0.54 0.67 0.81 0.94
60 0.10 0.14 0.28 0.42 0.56 0.70 0.84 0.98
55 0.10 0.14 0.29 0.43 0.58 0.72 0.87 1.01
50 0.10 0.15 0.30 0.45 0.60 0.75 0.90 1.05
BENEFIT RATIOS .80 .90 1.00 1.10 1.20 1.30 1.40 1.50
IN PERCENTUM
FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
IN % IN % IN % IN % IN % IN % IN % IN % IN %
120 0.60 0.67 0.75 0.82 0.90 0.97 1.05 1.12
115 0.64 0.72 0.80 0.88 0.96 1.04 1.12 1.20
110 0.68 0.76 0.85 0.93 1.02 1.10 1.19 1.27
105 0.72 0.81 0.90 0.99 1.08 1.17 1.26 1.35
100 0.80 0.90 1.00 1.10 1.20 1.30 1.40 1.50
95 0.84 0.94 1.05 1.15 1.26 1.36 1.47 1.57
90 0.88 0.99 1.10 1.21 1.32 1.43 1.54 1.65
85 0.92 1.03 1.15 1.26 1.38 1.49 1.61 1.72
80 0.96 1.08 1.20 1.32 1.44 1.56 1.68 1.80
75 1.00 1.12 1.25 1.37 1.50 1.62 1.75 1.87
70 1.04 1.17 1.30 1.43 1.56 1.69 1.82 1.95
65 1.08 1.21 1.35 1.48 1.62 1.75 1.89 2.02
60 1.12 1.26 1.40 1.54 1.68 1.82 1.96 2.10
55 1.16 1.30 1.45 1.59 1.74 1.88 2.03 2.17
50 1.20 1.35 1.50 1.65 1.80 1.95 2.10 2.25
BENEFIT RATIOS 1.60 1.70 1.80 1.90 2.00 2.10 2.20 2.30
IN PERCENTUM
FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
IN % IN % IN % IN % IN % IN % IN % IN % IN %
120 1.20 1.27 1.35 1.42 1.50 1.57 1.65 1.72
115 1.28 1.36 1.44 1.52 1.60 1.68 1.76 1.84
110 1.36 1.44 1.53 1.61 1.70 1.78 1.87 1.95
105 1.44 1.53 1.62 1.71 1.80 1.89 1.98 2.07
100 1.60 1.70 1.80 1.90 2.00 2.10 2.20 2.30
95 1.68 1.78 1.89 1.99 2.10 2.20 2.31 2.41
90 1.76 1.87 1.98 2.09 2.20 2.31 2.42 2.53
85 1.84 1.95 2.07 2.18 2.30 2.41 2.53 2.64
80 1.92 2.04 2.16 2.28 2.40 2.52 2.64 2.76
75 2.00 2.12 2.25 2.37 2.50 2.62 2.75 2.87
70 2.08 2.21 2.34 2.47 2.60 2.73 2.86 2.99
65 2.16 2.29 2.43 2.56 2.70 2.83 2.97 3.10
60 2.24 2.38 2.52 2.66 2.80 2.94 3.08 3.22
55 2.32 2.46 2.61 2.75 2.90 3.04 3.19 3.33
50 2.40 2.55 2.70 2.85 3.00 3.15 3.30 3.45
BENEFIT RATIOS 2.40 2.50 2.60 2.70 2.80 2.90 3.00 3.10
IN PERCENTUM
FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
IN % IN % IN % IN % IN % IN % IN % IN % IN %
120 1.80 1.87 1.95 2.02 2.10 2.17 2.25 2.32
115 1.92 2.00 2.08 2.16 2.24 2.32 2.40 2.48
110 2.04 2.12 2.21 2.29 2.38 2.46 2.55 2.63
105 2.16 2.25 2.34 2.43 2.52 2.61 2.70 2.79
100 2.40 2.50 2.60 2.70 2.80 2.90 3.00 3.10
95 2.52 2.62 2.73 2.83 2.94 3.04 3.15 3.25
90 2.64 2.75 2.86 2.97 3.08 3.19 3.30 3.41
85 2.76 2.87 2.99 3.10 3.22 3.33 3.45 3.56
80 2.88 3.00 3.12 3.24 3.36 3.48 3.60 3.72
75 3.00 3.12 3.25 3.37 3.50 3.62 3.75 3.87
70 3.12 3.25 3.38 3.51 3.64 3.77 3.90 4.03
65 3.24 3.37 3.51 3.64 3.78 3.91 4.05 4.18
60 3.36 3.50 3.64 3.78 3.92 4.06 4.20 4.34
55 3.48 3.62 3.77 3.91 4.06 4.20 4.35 4.49
50 3.60 3.75 3.90 4.05 4.20 4.35 4.50 4.65
BENEFIT RATIOS 3.20 3.30 3.40 3.50 3.60 3.70 3.80 3.90
IN PERCENTUM
FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
IN % IN % IN % IN % IN % IN % IN % IN % IN %
120 2.40 2.47 2.55 2.62 2.70 2.77 2.85 2.92
115 2.56 2.64 2.72 2.80 2.88 2.96 3.04 3.12
110 2.72 2.80 2.89 2.97 3.06 3.14 3.23 3.31
105 2.88 2.97 3.06 3.15 3.24 3.33 3.42 3.51
100 3.20 3.30 3.40 3.50 3.60 3.70 3.80 3.90
95 3.36 3.46 3.57 3.67 3.78 3.88 3.99 4.09
90 3.52 3.63 3.74 3.85 3.96 4.07 4.18 4.29
85 3.68 3.79 3.91 4.02 4.14 4.25 4.37 4.48
80 3.84 3.96 4.08 4.20 4.32 4.44 4.56 4.68
75 4.00 4.12 4.25 4.37 4.50 4.62 4.75 4.87
70 4.16 4.29 4.42 4.55 4.68 4.81 4.94 5.07
65 4.32 4.45 4.59 4.72 4.86 4.99 5.13 5.26
60 4.48 4.62 4.76 4.90 5.04 5.18 5.32 5.46
55 4.64 4.78 4.93 5.07 5.22 5.36 5.51 5.65
50 4.80 4.95 5.10 5.25 5.40 5.55 5.70 5.85
BENEFIT RATIOS 4.00 4.10 4.20 4.30 4.40 4.50 4.60 4.70
IN PERCENTUM
FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
IN % IN % IN % IN % IN % IN % IN % IN % IN %
120 3.00 3.07 3.15 3.22 3.30 3.37 3.45 3.52
115 3.20 3.28 3.36 3.44 3.52 3.60 3.68 3.76
110 3.40 3.48 3.57 3.65 3.74 3.82 3.91 3.99
105 3.60 3.69 3.78 3.87 3.96 4.05 4.14 4.23
100 4.00 4.10 4.20 4.30 4.40 4.50 4.60 4.70
95 4.20 4.30 4.41 4.51 4.62 4.72 4.83 4.93
90 4.40 4.51 4.62 4.73 4.84 4.95 5.06 5.17
85 4.60 4.71 4.83 4.94 5.06 5.17 5.29 5.40
80 4.80 4.92 5.04 5.16 5.28 5.40 5.52 5.64
75 5.00 5.12 5.25 5.37 5.50 5.62 5.75 5.87
70 5.20 5.33 5.46 5.59 5.72 5.85 5.98 6.11
65 5.40 5.53 5.67 5.80 5.94 6.07 6.20 6.20
60 5.60 5.74 5.88 6.02 6.16 6.20 6.20 6.20
55 5.80 5.94 6.09 6.20 6.20 6.20 6.20 6.20
50 6.00 6.15 6.20 6.20 6.20 6.20 6.20 6.20
BENEFIT RATIOS 4.80 4.90 5.00 5.10 5.20 5.30 5.40 5.50
IN PERCENTUM
FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
IN % IN % IN % IN % IN % IN % IN % IN % IN %
120 3.60 3.67 3.75 3.82 3.90 3.97 4.05 4.12
115 3.84 3.92 4.00 4.08 4.16 4.24 4.32 4.40
110 4.08 4.16 4.25 4.33 4.42 4.50 4.59 4.67
105 4.32 4.41 4.50 4.59 4.68 4.77 4.86 4.95
100 4.80 4.90 5.00 5.10 5.20 5.30 5.40 5.50
95 5.04 5.14 5.25 5.35 5.46 5.56 5.67 5.77
90 5.28 5.39 5.50 5.61 5.72 5.83 5.94 6.05
85 5.52 5.63 5.75 5.86 5.98 6.09 6.20 6.20
80 5.76 5.88 6.00 6.12 6.20 6.20 6.20 6.20
75 6.00 6.12 6.20 6.20 6.20 6.20 6.20 6.20
70 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
65 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
60 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
55 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
50 6.20 6.20 6.20 6.20 6.20 6.20 6.20 6.20
BENEFIT RATIOS 5.60 5.70 5.80 5.90 6.00 6.10 6.20
IN PERCENTUM
FUND BALANCE TAX TAX TAX TAX TAX TAX TAX TAX
FACTOR RATE RATE RATE RATE RATE RATE RATE RATE
IN % IN % IN % IN % IN % IN % IN % IN % IN %
120 4.20 4.27 4.35 4.42 4.50 4.57 5.40
115 4.48 4.56 4.64 4.72 4.80 4.88 5.40
110 4.76 4.84 4.93 5.01 5.10 5.18 5.40
105 5.04 5.13 5.22 5.31 5.40 5.49 5.58
100 5.60 5.70 5.80 5.90 6.00 6.10 6.20
95 5.88 5.98 6.09 6.19 6.20 6.20 6.20
90 6.16 6.20 6.20 6.20 6.20 6.20 6.20
85 6.20 6.20 6.20 6.20 6.20 6.20 6.20
80 6.20 6.20 6.20 6.20 6.20 6.20 6.20
75 6.20 6.20 6.20 6.20 6.20 6.20 6.20
70 6.20 6.20 6.20 6.20 6.20 6.20 6.20
65 6.20 6.20 6.20 6.20 6.20 6.20 6.20
60 6.20 6.20 6.20 6.20 6.20 6.20 6.20
55 6.20 6.20 6.20 6.20 6.20 6.20 6.20
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.)