AVERAGE EMPLOYER CONTRIBUTION RATES, BY STATE, CALENDAR YEARS 2002-2004

STATE TAXBASE
$7,000 EXCEPT
AS SHOWN		 BASE
CHANGE
DATE		 2004 ESTIMATED 2003 ACTUAL 2002 ACTUAL
TAXABLE TOTAL TAXABLE TOTAL TAXABLE TOTAL
United States   2.6% 0.8% 2.16% 0.64% 1.80% 0.54%
Alabama 8,000 01/1993 1.9 0.6 1.71 0.49 1.40 0.41
Alaska 27,100 01/2004 2.2 1.4 2.37 1.49 2.50 1.58
Arizona     1.1 0.3 0.83 0.21 0.83 0.21
Arkansas 10,000 01/2004 2.6 0.9 2.37 0.86 1.91 0.68
California     4.4 0.9 3.01 0.60 2.50 0.51
Colorado 10,000 01/1998 1.9 0.6 1.04 0.31 0.85 0.26
Connecticut 15,000 01/1999 3.2 1.0 2.83 0.87 2.53 0.80
Delaware 8,500 01/1987 2.2 0.5 1.79 0.41 1.62 0.39
Dist. of Columbia 9,000 01/1997 2.1 0.4 2.10 0.39 2.16 0.41
Florida     2.0 0.6 1.34 0.35 1.12 0.30
Georgia 8,500 01/1991 2.5 0.7 0.56 0.15 0.53 0.15
Hawaii 31,000 01/2004 1.2 0.8 1.71 1.17 1.22 0.84
Idaho 27,600 01/2004 1.2 0.8 1.23 0.84 1.18 0.81
Illinois 9,800 01/2004 2.9 0.7 2.95 0.72 2.27 0.57
Indiana     2.4 0.6 1.87 0.45 1.24 0.31
Iowa 19,700 01/2004 1.3 0.7 1.52 0.82 1.22 0.66
Kansas 8,000 01/1994 3.4 0.9 1.79 0.65 1.41 0.52
Kentucky 8,000 01/1982 2.6 0.8 2.35 0.67 2.22 0.66
Louisiana     1.7 0.5 1.68 0.44 1.59 0.43
Maine 12,000 01/2004 1.5 0.6 1.50 0.61 1.84 0.76
Maryland 8,500 01/1993 2.7 0.7 1.47 0.36 1.32 0.34
Massachusetts 14,000 01/2004 4.4 1.1 2.49 0.71 2.31 0.67
Michigan 9,000 01/2004 4.2 1.1 3.36 0.84 2.68 0.72
Minnesota 22,000 01/2004 1.6 0.8 1.36 0.66 0.91 0.44
Mississippi     2.4 0.7 1.69 0.51 1.58 0.49
Missouri 8,000 01/2004 2.0 0.5 1.88 0.47 1.51 0.37
Montana 20,3000 01/2004 1.5 0.9 1.10 0.74 1.11 0.74
Nebraska     1.8 0.5 1.71 0.45 1.29 0.35
Nevada 22,0000 01/2004 1.3 0.7 1.33 0.76 1.29 0.75
New Hampshire 8,000 01/1994 1.2 0.2 1.04 0.25 0.79 0.20
New Jersey 24,300 01/2004 1.9 0.8 1.66 0.76 1.87 0.85
New Mexico 16,800 01/2004 0.9 0.4 0.98 0.51 0.90 0.47
New York 8,500 01/1999 4.3 0.8 4.22 0.82 3.56 0.71
North Carolina 16,200 01/2004 1.8 0.8 1.67 0.75 0.87 0.39
North Dakota 18,500 01/2004 1.6 0.9 1.54 0.84 1.28 0.71
Ohio 9,000 01/1995 1.8 0.5 1.75 0.49 1.61 0.46
Oklahoma 14,300 01/2004 1.5 0.5 1.20 0.49 0.78 0.30
Oregon 27,000 01/2004 2.7 1.7 2.25 1.37 1.89 1.15
Pennsylvania 8,000 01/1984 5.2 1.2 3.98 0.97 3.66 0.91
Puerto Rico     3.0 2.3 3.36 1.26 3.40 1.31
Rhode Island 14,000 01/2004 3.3 1.1 3.05 1.10 2.93 1.09
South Carolina     2.2 0.7 1.99 0.53 1.61 0.44
South Dakota     0.7 0.2 0.70 0.20 0.63 0.19
Tennessee     2.8 0.6 2.56 0.63 1.93 0.49
Texas 9,000 01/1989 2.4 0.7 2.25 0.61 1.34 0.37
Utah 22,700 01/2004 0.6 0.4 0.63 0.37 0.49 0.29
Vermont 8,000 01/1983 2.1 0.6 2.00 0.57 1.96 0.58
Virginia 8,000 01/1991 0.2 0.1 0.20 0.11 0.27 0.16
Virgin Islands 18,400 01/2004 1.5 0.4 0.988 0.24 0.58 0.15
Washington 30,200 01/2004 2.9 1.7 2.38 1.40 2.07 1.21
West Virginia 8,000 01/1981 2.9 0.9 2.77 0.86 2.77 0.88
Wisconsin 10,500 01/1986 2.7 0.9 2.22 0.72 1.92 0.63
Wyoming 15,900 01/2004 1.4 0.6 0.82 0.39 0.80 0.39

NOTE: STATE ESTIMATES WERE FURNISHED BY STATE WORKFORCE AGENCIES

UNITED STATES DEPARTMENT OF LABOR
EMPLOYMENT AND TRAINING ADMINISTRATION