Mr_Creepy said:
The special assessment in both states is NOT to be passed on to employees. if your employer is "assessing" you for that tax, they are guilty of a felony.
That's right, you're not correct! And I AM the employer who is merely collecting the tax and passing it along as required by law.
For Pennsylvania:
Trigger Mechanism
The 1988 Amendments to the Pennsylvania UC Law added a "Trigger Mechanism" provision that compares the balance in the UC Fund with the average benefit costs in the last three fiscal years, which determines the solvency percentage. The fund solvency percentage will be calculated every July to determine which trigger level will be applicable for the next calendar year.
Calculating Employee Contribution
The employee contribution rate is determined annually. The employee contribution rate has been set at 0.09% for calendar year 2006; thus, it is necessary for employers to withhold and remit this tax with their quarterly reports.
For the periods in which employee contributions are in effect, all employers are required to withhold employee contributions at the time wages are paid, regardless of the method used to finance UC costs. These monies are a trust fund obligation and must be remitted to the Department of Labor & Industry with quarterly contribution reports. Failure to withhold employee contributions and to promptly remit to the Fund such contributions withheld in trust, can result in civil fines and/or criminal prosecution of the employer and/or personal liability; including the filing of liens against the employer and officers and agents of the employer.
Employee contributions are based on an individual's total (gross) wages. The $8,000 contributory taxable wage base ceiling does not apply to employee contributions. Employee contributions are not credited to an employer's reserve account, nor are they considered to be "contributions" for Federal certification purposes under the Federal Unemployment Tax Act [FUTA].
For New Jersey:
New Jersey Unemployment Tax Rules
Coverage: Any business paying employee compensation of at least $1,000 in either the current or preceding calendar year.
Employer Rates: 0.3% — 5.4%; new employer rates depend upon the fund reserve ratio in effect for a rate year (UI can be either .022825, DI .005000, WF/SWF .00175 and HC .004000)
Taxable Wage Limit: $24,900 for 2005; $25,800 for 2006
Employee Withholding: UI 0.003825 DI 0.005000 WF/SWF 0.000425 January 1, 2005 to June 30, 2006.