In this section...

How we determine tax rates

Unemployment tax rates for employers change every year. See the current tax rates and learn how we set them.

About eServices for employers

Employers and firms that represent employers can manage many tasks in eServices. Learn how to create an account and combine eServices with the Employer Account Management System (EAMS).

Employers' guide to paying taxes

Learn tax-paying basics.

Penalties for late or incomplete tax payments and reports

Avoid penalties for not paying your unemployment taxes or filing your quarterly report on time. In some cases, you can ask us to waive a penalty.

Appeal an unemployment tax decision

Employers: If you disagree with our decision about your unemployment taxes, you can appeal that decision.

Reimbursable employers

Reimbursable employers do not pay unemployment taxes. Instead, they pay us back for the benefits we pay to their separated employees.