DELAWARE – NEW TAX SCHEDULES FOR 2025 ANNOUNCED
Newly established tax schedules for Delaware employers were recently announced as a result of previously signed House Bill 433, which also ushered in changes associated with the state’s taxable wage base and unemployment tax rate calculations.
Schedule B will be in effect for 2025 as a result of the Average High-Cost Multiplier (AHCM) sitting at .91%. According to the HB, an AHCM greater than or equal to 1.0% will result in the use of Schedule A, while an AHCM less than 1.0% will result in the use of Schedule B.
Under Schedule B, the minimum basic assessment rate will be 0.4% and the maximum basic assessment rate will be 5.4%.
According to the Delaware Department of Labor’s Division of Unemployment Insurance, this is the first time in three years there has been a change in the employer tax rate schedule.
HB 433 also establishes the new employer rate at 1.0%, the delinquent employer assessment at 6.3%, and the taxable wage base of $12,500 for 2025.
All employers will also be subject to a 0.2% supplemental Operations and Technology Assessment Rate (Supplemental Rate), in addition to the basic assessment rate.
MONTANA – 2025 TAX RATES, TAXABLE WAGE BASE ANNOUNCED
2025 tax rates for Montana employers were announced and they will remain in Schedule 1 for the year. Contribution rates for eligible employers will range from 0.00% to 1.42%, while deficient employer rates will range from 2.92% to 6.12%.
New employer rates will range from 1.00% to 2.00%, depending on industry classification.
Employers are also subject to an Administrative Fund Tax. For employers with a 0% rate, the AFT will be 0.13%, while all others are subject to 0.18%.
The taxable wage base has increased to $45,100, up 4.9% from $43,000.
NORTH CAROLINA – DUA BENEFIT DEADLINE EXTENSION
The filing deadline for those impacted by Hurricane Helene in North Carolina counties has been extended to March 10, 2025.
Disaster Unemployment Assistance benefits are available for residents of the following counties: Alexander, Alleghany, Ashe, Avery, Buncombe, Burke, Cabarrus, Caldwell, Catawba, Cherokee, Clay, Cleveland, Forsyth, Gaston, Graham, Haywood, Henderson, Iredell, Jackson, Lee, Lincoln, Macon, Madison, McDowell, Mecklenburg, Mitchell, Nash, Polk, Rowan, Rutherford, Stanly, Surry, Swain, Transylvania, Union, Watauga, Wilkes, Yadkin, and Yancey counties as well as the Eastern Band of Cherokee Indians of North Carolina.
To apply, individuals must first apply for regular state unemployment benefits. If they are determined to be ineligible for or have exhausted their regular benefits, then they may be eligible for a DUA claim.
To get DUA benefits, all required documentation must be submitted within 21 days from the day the DUA application is filed. People who file DUA claims also have an option to permit the N.C. Department of Revenue to give the Division of Employment Security their 2023 tax return if they cannot access their documents due to Hurricane Helene.
If they need help, call the dedicated DUA Hotline at 919-629-3857 between 8 a.m. to 5 p.m. to apply for DUA benefits. For more information, go to: des.nc.gov/dua.
PENNSYLVANIA – BILL WOULD PROVIDE UNEMPLOYMENT TO DOMESTIC VIOLENCE VICTIMS
A bill has been reintroduced that would provide claimants impacted by domestic abuse with an “express lane” to receive benefits. These individuals would be required to self-attest that they or their family members’ safety would be jeopardized by continued employment. Claimants will then have 120 days to confidentially submit reasonable evidence showing that domestic violence occurred.
The claims will be confidential and the bill specifically indicates that employers will not be charged for benefits received by domestic violence victims and relief from charges will be automatically granted.
SOUTH DAKOTA – DUA BENEFIT DEADLINE EXTENSION
The filing deadline for Cheyenne River Sioux Tribal members impacted by severe storms, including straight-line winds and flooding in South Dakota has been extended to February 28.
Individuals must apply for regular unemployment benefits and be deemed ineligible before they can apply for DUA benefits. At that time, individuals should apply for DUA by calling the Claims Call Center at 605-626-3179, Monday through Friday from 8 a.m. to 4:20 p.m. CST.
TEXAS – 2025 TAX RATES, WAGE BASE
The 2025 effective tax rate for Texas employers will range from 0.25% to 6.25%. This rate includes the General Tax Rate (determined by employers benefit ratio), Replenishment Tax Rate (0.15%), Obligation Assessment Rate (0.0%), Deficit Tax Rate (0.0%), and Employment and Training Investment Assessment (0.10%).
Texas law sets a new employer’s tax rate as their NAICS industry average or 2.7%, whichever is higher.
The taxable wage base will remain at $9,000.
