Current Tax Rate & Filing Due Dates

2023 Tax Rates 

The tax rates for Tax Schedule II are as follows:​

​Taxable minimum rate:​​	0.7%​​​
​Taxable maximum rate:	​5.4%
​Taxable base tax rate:	​2.1% (new employer rate)
​Special payroll tax offset:	​0.12% (0.0012) for 1st quarter
​	​0.09% (0.0009) for 2nd quarter
​	​0.09% (0.0009) for 3rd quarter
​	​0.09% (0.0009) for 4th quarter

 The taxable wage base for 2023 is $50,900