COVID-19 Recovery Assessment Rates
The COVID-19 Recovery Assessment rate is an assigned rate based on the employer’s UI rate. The 2023 COVID-19 Recovery Assessment Rate Schedule shows the assigned COVID-19 Recovery Assessment rate for each UI rate. COVID-19 Recovery assessment rates are effective January 1, 2023.
2023 COVID-19 Recovery Assessment rates are now available on UI Online. To view your 2023 UI rate and your COVID-19 Recovery Assessment rate, please log in to your UI Online account and click on “Account Maintenance” then “View Rate Notice.”
Please click below for answers to commonly asked questions about this year's COVID-19 Recovery Assessment Rate.
Contributions
The taxable wage base is $15,000 per employee. Contributions due are calculated by multiplying the COVID-19 Assessment rate and the employer’s quarterly taxable wages.
There is no additional reporting requirement for the COVID-19 Recovery Assessment. Contributions due will be automatically calculated for subject employers when quarterly Employment and Wage Detail reports are filed.
Who does this affect?
All private-contributory, experience-rated employers are subject to the COVID-19 Recovery Assessment.
Exemptions
Employers not subject to the COVID-19 Recovery Assessment are:
- Reimbursable employers
- Governmental employers
- New non-construction and construction employers that received new employer UI rates
- Employers with zero 3-year Average Wages on their rate notice that received assigned UI rates
- Nonprofit employers that have changed their method of payment to contributory within the last three years