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Voluntary Contributions

Voluntary contributions are not subject to a refund or credit. Voluntary contributions will not be accepted if all obligations are not met by the employer.  This includes outstanding liabilities, missing returns, and/or failure to submit requested information.  In those instances, the payment will be applied to any outstanding liabilities.  If there are no liabilities or the payment exceeds the liabilities, the remaining payment may be refunded. 

To reduce your current year contribution rate, we must receive the voluntary contribution payment on or before March 31 the current year.

Use your Notice of U.I. Rate (IA 97) for the current year to decide if a voluntary payment will benefit your account. The Rate Charts available on this website and the following formula will aid you in your calculation. Note: A voluntary contribution may also affect your subsidiary rate.

Locate the Normal Contribution Rate you want and enter the Employer Account Percentage you need for that rate. Look under the column for the current year Size of Fund Index (IA 97a).

_________________

Average wages subject to contribution (IA 97 #3). (Multiply line 1 by line 2)

x________________

This will be the amount of the Employer Account Balance you will need.

=________________

Actual account balance. (IA 97 #2)

- ________________

Subtract your actual Employer Account Balance from the balance you will need. The difference is the Voluntary Contribution Estimated Amount.

________________

To Evaluate Estimated Savings:

Multiply your anticipated wages subject to contribution for current calendar year by your actual rate and your desired rate. The difference between the two, minus the Voluntary Contribution, will be your estimated savings.

On January 1, 2014 several provisions of the recent UI reform legislation go into effect.  These provisions affect the Unemployment Insurance (UI) wage base.  The UI wage base will adjust as follows:

  • Year 2014     $10,300
  • Year 2015     $10,500
  • Year 2016     $10,700
  • Year 2017     $10,900
  • Year 2018     $11,100
  • Year 2019     $11,400
  • Year 2020     $11,600
  • Year 2021     $11,800
  • Year 2022     $12,000
  • Year 2023     $12,300
  • Year 2024     $12,500
  • Year 2025     $12,800
  • Year 2026     $13,000

After 2026, the wage base is permanently adjusted on January 1 of each year to 16% of the state average annual wage, rounded up to the nearest $100.  The state average annual wage is established no later than May 31 of each year.  The average annual wage cannot be reduced from the prior year level.

Note:

This formula does not apply if you have:

Your rate code is the letter in the upper right hand corner of your Rate Notice.

Refer to letter IA93 for questions about the E code rate.

To Make a Voluntary Contribution:

Send your check payable to NYS Unemployment Insurance to the attention of:

Ms. Kim Haeussler
Employer Account Adjustment Section
W.A. Harriman Campus, Building 12
Albany, N.Y. 12240-0415

Note: 

  • Write your employer registration number on your letter and check.
  • Include a letter stating the payment is a voluntary contribution for the current rate year.
  • Do not state or imply any conditions as it may cause us to reject the voluntary payment.

For questions about Voluntary Contributions, call us toll-free at (888)-899-8810.

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