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ISCPA Member Alert

Idaho Department of Labor – Unemployment Insurance Rates

The Idaho Department of Labor requested we share this information with our members.
Please direct all questions to 208-332-3570
Michael Johnson - ext 3082 or Larry Ingram - ext 3543.

Unemployment insurance rates for all Idaho employers will reach their legal maximum in 2010. The greatest job loss the state has experienced since World War II pushed unemployment insurance benefit payouts to a record in 2009 and drained the state’s federal unemployment insurance trust fund. Established by law, Idaho's rate setting formula requires tax rates in the seven positive-rated classes and the standard rate to increase nearly 115 percent. The six negative-rated class rates, which will rise 26 percent to 79 percent, have been closer to the legal maximum than the others.

At the same time, the maximum weekly benefit claimants can receive will drop from $362 this year to $334 in 2010, reducing the total benefit payout by nearly $19 million.

Since the recession began in December 2007, the number of unemployed Idahoans is up from under 27,000 to over 67,000. The payout of regular unemployment benefits rose from $123 million in 2007, to $210 million in 2008, to what will approach $400 million in 2009. In all three years, employers paid less in taxes than what was paid out in benefits, resulting in the trust fund going broke. This will be the case once again in 2010 despite the latest tax rate increase. Idaho is currently borrowing from the federal government to continue paying benefits to the unemployed -- $75 million to date and up to $210 million total.

Employers, however, entered the current recession with $350 million more than they would have because of 2005 unemployment insurance revisions that halved the target balance for the trust fund and made rates more responsive to economic activity, resulting in record low tax rates in 2007 and 2008. It also resulted in the 70 percent rate hike in 2009 and rates hitting the legal maximum in 2010, but even then, increased payments by employers through 2010 will total under $200 million.


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