Attachment A


AVERAGE EMPLOYER CONTRIBUTION RATES, BY STATE, CALENDAR YEARS 2001-2003

STATE TAXBASE
$7,000 EXCEPT
AS SHOWN		 BASE
CHANGE
DATE		 2003 ESTIMATED 2002 ACTUAL 2001 ACTUAL
TAXABLE TOTAL TAXABLE TOTAL TAXABLE TOTAL
United States   2.1% 0.6% 1.80% 0.54% 1.70% 0.51%
Alabama 8,000 01/1983 1.4 0.5 1.40 0.41 1.26 0.39
Alaska 26,700 01/2003 1.9 1.2 2.50 1.58 2.60 1.64
Arizona     0.8 0.2 0.83 0.21 0.87 0.23
Arkansas 9,000 01/1994 2.5 0.9 1.91 0.68 1.75 0.65
California     3.1 0.6 2.50 0.51 2.57 0.53
Colorado 10,000 01/1988 1.1 0.3 0.85 0.26 0.85 0.26
Connecticut 15,000 01/1999 2.4 0.7 2.53 0.80 1.36 0.43
Delaware 8,500 01/1987 2.3 0.6 1.62 0.38 1.67 0.41
Dist. of Columbia 9,000 01-1997 2.1 0.4 2.17 0.41 2.21 0.44
Florida     1.4 0.4 1.12 0.30 1.12 0.30
Georgia 8,500 01/1991 0.5 0.2 0.53 0.14 0.51 0.14
Hawaii 30,200 01/2003 1.7 1.2 1.22 0.83 1.14 0.79
Idaho 27,600 01/2003 1.2 0.8 1.18 0.82 1.19 0.80
Illinois 9,000 01/1988 2.8 0.7 2.27 0.57 2.05 0.52
Indiana     1.8 0.5 1.24 0.31 1.08 0.27
Iowa 19,200 01/2003 1.5 0.8 1.22 0.66 1.19 0.64
Kansas 8,000 01/1994 2.5 0.7 1.41 0.52 1.32 0.49
Kentucky 8,000 01/1982 2.4 0.7 2.22 0.66 1.65 0.50
Louisiana     1.7 0.5 1.59 0.43 1.52 0.42
Maine 12,000 01/2003 1.4 0.6 1.84 0.76 2.75 1.17
Maryland 8,500 01/1993 1.6 0.4 1.32 0.34 1.37 0.36
Massachusetts 10,800 01/1992 2.6 0.8 2.31 0.67 2.30 0.66
Michigan 9,000 01/2003 3.5 0.9 2.68 0.72 2.59 0.71
Minnesota 22,000 01/2003 1.4 0.7 0.92 0.44 0.91 0.43
Mississippi     1.8 0.6 1.58 0.49 1.32 0.42
Missouri 7,500 01/2003 1.9 0.2 1.51 0.37 1.37 0.34
Montana 19,700 01/2003 1.1 0.7 1.11 0.74 1.09 0.71
Nebraska     2.0 0.4 1.29 0.35 1.00 0.28
Nevada 21,500 01/2003 1.3 0.8 1.29 0.75 1.30 0.76
New Hampshire 8,000 01/1994 0.8 0.2 0.79 0.20 0.79 0.20
New Jersey 23,900 01/2003 1.7 0.7 1.87 0.85 2.03 0.91
New Mexico 16,000 01/2003 0.9 0.5 0.90 0.47 0.89 0.46
New York 8,500 01/1999 4.2 0.9 3.56 0.71 2.99 0.59
North Carolina 15,900 01/2003 1.7 0.8 0.87 0.39 0.69 0.31
North Dakota 18,000 01/2003 1.6 0.9 1.28 0.71 1.24 0.69
Ohio 9,000 01/1995 1.6 0.5 1.61 0.46 1.42 0.42
Oklahoma 11,700 01/2003 1.1 0.4 0.78 0.30 0.44 0.17
Oregon 26,000 01/2003 2.3 1.4 1.89 1.15 1.74 1.06
Pennsylvania 8,000 01/1984 4.2 1.0 3.66 0.91 3.60 0.92
Puerto Rico     3.4* 1.3* 3.40 1.31 3.44 1.37
Rhode Island 12,000 01/2003 2.8 1.1 2.93 1.09 2.99 1.14
South Carolina     1.9 0.5 1.61 0.44 1.39 0.39
South Dakota     0.6 0.2 0.63 0.19 0.62 0.19
Tennessee     2.4 0.6 1.93 0.49 1.53 0.40
Texas 9,000 01/1989 1.3 0.4 1.34 0.37 1.19 0.33
Utah 22,500 01/2003 0.5 0.3 0.49 0.29 0.46 0.27
Vermont 8,000 01/1983 2.0 0.6 1.96 0.58 2.03 0.61
Virginia 8,000 01/1991 0.2 0.1 0.27 0.16 2.66 1.50
Virgin Islands 18,000 01/2003 1.0 0.3 0.58 0.15 0.58 0.15
Washington 28,500 01/2003 2.5 1.5 2.07 1.21 2.08 1.17
West Virginia 8,000 01/1981 2.8 0.9 2.77 0.88 2.88 0.94
Wisconsin 10,500 01/1986 1.9* 0.6* 1.92 0.63 1.84 0.63
Wyoming 14,700 01/2003 0.8 0.4 0.80 0.39 1.19 0.58

NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES

* PRIOR YEAR'S DATA USED BECAUSED ESTIMATE FOR CURRENT YEAR IS UNAVAILABLE

UNITED STATES DEPARTMENT OF LABOR
EMPLOYMENT AND TRAINING ADMINISTRATION
07/09/03