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%