Newly liable employer

Official source

Newly liable employers (those who, together with the previous owners of the business, if any, have not been liable for contributions more than one full calendar year before January 1) pay contributions at a set rate on wages paid during the calendar year. The new employer normal rate is calculated each year based on the size of fund index and is equal to the rate for an employer with a positive account percentage of less than 1% (0.01), except that the rate will not exceed 3.4% (0.034). This rate is in addition to the subsidiary rate and the re‑employment service fund rate.

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Newly liable employer

Official source

Newly liable employers (those who, together with the previous owners of the business, if any, have not been liable for contributions more than one full calendar year before January 1) pay contributions at a set rate on wages paid during the calendar year. The new employer normal rate is calculated each year based on the size of fund index and is equal to the rate for an employer with a positive account percentage of less than 1% (0.01), except that the rate will not exceed 3.4% (0.034). This rate is in addition to the subsidiary rate and the re‑employment service fund rate.