FUTA Tax Increases for 2015 in California, Connecticut, Ohio and the Virgin Islands

The US Department of Labor has released its determinations with respect to the FUTA offset credit, BCR Waiver Requests, and FUTA rates for 2015.

FUTA taxes in Connecticut are the highest in the country at $189 per employee instead of the normal $42 per employee because the state chose not to request a waiver of the BCR Add On and continues to have an outstanding Title XII loan balance.

FUTA rates for employers in California, Ohio and the Virgin Islands will increase to $147 per employee instead of the normal $42 per employee.

Other states that were at risk of higher FUTA taxes at the beginning of 2015 took steps to avoid FUTA increases. Indiana, Kentucky, New York, North Carolina and South Carolina repaid the outstanding balance of loans.

2015 Potential Applied For and
Credit Reduction Due to 2015 2015 Received FUTA Credit Repaid Outstanding 2015 Final Total FUTA
State(1) Outstanding Advance(2) “2.7 add-on” (3) “BCR add-on”(4) Reduction Relief (5) Title XII Advance-2015 Credit Reduction(6)
California 1.5% 0.0% 0.0% BCR Waiver 1.5% 2.1%
Connecticut 1.5% 0.0% 0.6% 2.1% 2.7%
Indiana 1.8% 0.0% 0.0% BCR Waiver X 0.0% 0.6%
Kentucky 1.5% 0.0% 0.0% BCR Waiver/ FUTA Cap X 0.0% 0.6%
New York 1.5% 0.0% 0.0% X 0.0% 0.6%
North Carolina 1.5% 0.0% 0.0% X 0.0% 0.6%
Ohio 1.5% 0.0% 0.0% BCR Waiver 1.5% 2.1%
South Carolina 1.8% 0.0% 0.0% X 0.0% 0.6%
Virgin Islands 1.5% 0.0% 0.0% BCR Waiver 1.5% 2.1%

A full report is available from the US Department of Labor at: http://oui.doleta.gov/unemploy/data.asp

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