Iowa UI Contribution Rate Table and Average Tax Rate
Iowa Law requires Iowa Workforce Development to establish a tax table for each year. The unemployment insurance rate table trigger formula is primarily based on the UI trust fund balance, unemployment benefit payment history and covered wage growth. The formula is designed to enable the trust fund to keep pace with potential liabilities as covered unemployment and wages grow. This dataset contains the contribution rate table and the average tax rate for employers subject to the Iowa Unemployment Insurance system. There are eight rate tables each having 21 ranks. Table one has highest average tax rate. Table eight has the lowest average tax rate. The highest average tax rate (based on taxable wages) was 3.38% in 1984 (Table 1). The lowest average tax rate was 0.94% in 1998 (Table 8). [Time Period: 1980-2018]. The average contributions rates are computed based on the combined total of contributions to the Unemployment Insurance Trust Fund and the Iowa Unemployment Compensation Reserve Fund. The average tax rates can vary within a given rate table due to fourth quarter lag, different rates of taxable wage growth, changes due to appeals, etc.
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| @type | dcat:Dataset |
|---|---|
| accessLevel | public |
| contactPoint |
{ "fn": "Iowa Data Hub Administrators", "@type": "vcard:Contact", "hasEmail": "mailto:data@iowa.gov" } |
| description | Iowa Law requires Iowa Workforce Development to establish a tax table for each year. The unemployment insurance rate table trigger formula is primarily based on the UI trust fund balance, unemployment benefit payment history and covered wage growth. The formula is designed to enable the trust fund to keep pace with potential liabilities as covered unemployment and wages grow. This dataset contains the contribution rate table and the average tax rate for employers subject to the Iowa Unemployment Insurance system. There are eight rate tables each having 21 ranks. Table one has highest average tax rate. Table eight has the lowest average tax rate. The highest average tax rate (based on taxable wages) was 3.38% in 1984 (Table 1). The lowest average tax rate was 0.94% in 1998 (Table 8). [Time Period: 1980-2018]. The average contributions rates are computed based on the combined total of contributions to the Unemployment Insurance Trust Fund and the Iowa Unemployment Compensation Reserve Fund. The average tax rates can vary within a given rate table due to fourth quarter lag, different rates of taxable wage growth, changes due to appeals, etc. |
| distribution |
[ { "@type": "dcat:Distribution", "mediaType": "application/json", "describedBy": "https://idh-be.iowa.gov/api/v1/datasets/772/columns.json", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/772/rows.json", "describedByType": "application/json" }, { "@type": "dcat:Distribution", "mediaType": "text/csv", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/772/rows.csv" } ] |
| identifier | https://data.iowa.gov/catalog/dataset/772 |
| issued | 2025-08-25T21:25:27.345452+00:00 |
| keyword |
[ "ui contributions", "uitaxratetable", "unemployment insurance" ] |
| landingPage | https://data.iowa.gov/catalog/dataset/772 |
| license | https://creativecommons.org/licenses/by/4.0/ |
| modified | 2025-08-25T21:25:27.345452+00:00 |
| publisher |
{ "name": "Unemployment Insurance", "@type": "org:Organization", "subOrganizationOf": { "name": "Workforce Development", "@type": "org:Organization" } } |
| theme |
[ "Licensing & Compliance" ] |
| title | Iowa UI Contribution Rate Table and Average Tax Rate |
