Unemployment Insurance and New Hire Reporting

Appendix F – Calculating Excess Wages

Taxable Wage Base for 2009 is $27,800

  1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Total
John $6,000 $6,000 $6,000 $6,000 $24,000
  Excess 0 0 0 1,300 1,300
  Taxable Wages $6,000 $6,000 $6,000 $6,000 $24,000
Mary $10,000 $10,000 $10,000 $10,000 $40,000
  Excess 0 0 -$2,200 -$10,000 -$12,200
  Taxable Wages $10,000 $10,000 $7,800 -$0 $27,800
Sue $30,000 $20,000 $10,000 $0 $60,000
  Excess -$2,200 -$20,000 -$10,000 $0 -$32,200
  Taxable Wages $27,800 $0 $0 $0 $27,800
Total Wages $46,000 $36,000 $26,000 $16,000 $124,000
Excess Wages -$2,200 -$20,000 -$12,200 -$10,000 -$44,400
Taxable Wages $43,800 $16,000 $13,800 $6,000 $79,600