DIRECTIVE	:	UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 43-95
TO	:	ALL STATE EMPLOYMENT SECURITY AGENCIES
FROM	:	MARY ANN WYRSCH Director Unemployment Insurance Service
SUBJECT	:	Preliminary Estimates of 1994 and 1995 Average Employer Contribution Rates

1. Purpose. To transmit estimated employer contribution rates for 1994 and 1995.

2. Background. The attached tables contain preliminary estimates of unemployment insurance (UI) average employer contribution rates as reported by State agencies. The first table contains estimates for calendar years 1994 and 1995. For comparative purposes, actual rates for 1993 are also included. The rates shown are the average percent that UI taxes are of wages at or below the State taxable wage base. To permit comparison of data among States with different taxable wage bases, estimated tax rates for each year are also shown based on total wages. The second table shows the relative taxing effort being accomplished by each State in 1994 based on total wages.

3. Action Required. State Administrators are requested to provide this information to the appropriate staff.

4. Inquiries. Inquiries should be addressed to the appropriate Regional Office.

5. Attachments. Tabulation of Average Employer Contribution Rates;

   1) by State, Calendar Years 1993-1995,

   2) by Tax Rate Based on Total Wages, Calendar Year 1995.