| Year | Official Rate | Wage Base | Maximum Credit | Net Rate |
|---|---|---|---|---|
| July 2011-2017 | 6% | first $7,000 | 5.4% | 0.6% |
| 1988-June 2011 | 6.2% | first $7,000 | 5.4% | 0.8% |
| 1983-1987 | 6% | first $7,000 | 5.4% | 0.6% |
| 1978-1982 | 3.2% | first $6,000 | 2.7% | 0.5% |
| 1972-1977 | 3.2% | first $4,200 | 2.7% | 0.5% |
| 1970-1971 | 3.2% | first $3,000 | 2.7% | 0.5% |
| 1964-1969 | 3.1% | first $3,000 | 2.7% | 0.4% |
| 1963 | 3.35% | first $3,000 | 2.7% | 0.65% |
| 1962 | 3.5% | first $3,000 | 2.7% | 0.8% |
| 1961 | 3.1% | first $3,000 | 2.7% | 0.4% |
| 1940-1960 | 3% | first $3,000 | 2.7% | 0.3% |
| 1938-1939 | 3% | all | 2.7% | 0.3% |
| 1937 | 2% | all | 1.8% | 0.2% |
| 1936 | 1% | all | 0.9% | 0.1% |
Sources: