New York State Department of Labor Unemployment Insurance Division - Subsidiary rates

The following table establishes rates for employers with a positive or negative account percentage. This table reflects subsidiary rates only. Any normal rates or re‑employment service fund rates, or both, are added to the subsidiary rate.

Subsidiary rates for employers with a positive or negative account percentage Employer’s account percentage General account balance (in millions of dollars) Less than $0 $0 or more but less than $75 $75 or more but less than $150 $150 or more but less than $225 $225 or more but less than $300 $300 or more but less than $375 $375 or more but less than $450 $450 or more but less than $525 $525 or more but less than $600 $600 or more but less than $650 $650 or more Less than 0.0% (negative) 0.925% 0.825% 0.725% 0.625% 0.525% 0.425% 0.325% 0.225% 0.125% 0.025% 0.000% 0.0% or more but less than 5.5% 0.625% 0.625% 0.625% 0.525% 0.425% 0.325% 0.225% 0.125% 0.025% 0.000% 0.000% 5.5% or more but less than 7.5% 0.625% 0.625% 0.525% 0.425% 0.325% 0.225% 0.125% 0.025% 0.000% 0.000% 0.000% 7.5% or more but less than 9.0% 0.625% 0.525% 0.425% 0.325% 0.225% 0.125% 0.025% 0.000% 0.000% 0.000% 0.000% 9.0% or more 0.525% 0.425% 0.325% 0.225% 0.125% 0.025% 0.000% 0.000% 0.000% 0.000% 0.000%