Subsidiary rate
Employers are required to pay an additional, or subsidiary rate, which varies depending on the balance in the General Account as well as the employer’s individual experience rating history. Unlike normal contributions, subsidiary contributions paid are not credited to individual employer accounts but to the General Account. Some of the items that affect the General Account include interest earned on the UI Fund, balances of employers’ accounts that have lapsed, contributions paid late, and negative account balances that exceed 21% (0.21) of an employer’s wages subject to contribution. The subsidiary rate ranges from 0% to 0.925% (0.0925). A table of subsidiary rates appears under Subsidiary rates .