Figure 1. Average Unemployment Insurance tax rate on total wages and average tax cost per employee, 1990–2018
Year	Average tax cost per employee	Average tax rate on total wages
1990	$175	0.73
1991	171	0.71
1992	199	0.79
1993	228	0.90
1994	243	0.92
1995	238	0.86
1996	228	0.78
1997	218	0.70
1998	198	0.61
1999	187	0.56
2000	190	0.53
2001	189	0.51
2002	193	0.54
2003	249	0.64
2004	304	0.77
2005	332	0.81
2006	319	0.75
2007	294	0.66
2008	281	0.60
2009	281	0.62
2010	361	0.80
2011	435	0.92
2012	486	0.93
2013	444	0.88
2014	403	0.79
2015	376	0.71
2016	344	0.63
2017	316	0.59
2018	299	0.51
Note: The average tax rate on total wages equals the total U.S. Unemployment Insurance (UI) tax revenue received divided by the total wages paid in the calendar year. The average tax cost per employee equals the total UI tax revenue received divided by the total covered employment for the year. Source: U.S. Department of Labor.