Virginia § 60.2-531 - Experience rating tax; table
Full text of Virginia Code of Virginia § 60.2-531 — Experience rating tax; table, with citation guidance and answers to common questions.
§ 60.2-531. Experience rating tax; table
Subject to the provisions of § 60.2-533, the experience rating tax rate for each employer for the calendar year 1982 and subsequent years shall be the percent in the column corresponding to the employer's benefit ratio, except that if the employer's benefit ratio exceeds 6.2 percent, the column under 6.2 percent shall be the appropriate column, and in the line corresponding to the fund balance factor for the year pursuant to § 60.2-533.
| a | BENEFIT RATIOS | .00 | .10 | .20 | .30 | .40 | .50 | .60 | .70 |
| b | IN PERCENTUM | ||||||||
| c | FUND BALANCE | TAX | TAX | TAX | TAX | TAX | TAX | TAX | TAX |
| d | FACTOR | RATE | RATE | RATE | RATE | RATE | RATE | RATE | RATE |
| e | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % |
| f | 115 | 0.00 | 0.08 | 0.16 | 0.24 | 0.32 | 0.40 | 0.48 | 0.56 |
| g | 110 | 0.00 | 0.08 | 0.17 | 0.25 | 0.34 | 0.42 | 0.51 | 0.59 |
| h | 105 | 0.00 | 0.09 | 0.18 | 0.27 | 0.36 | 0.45 | 0.54 | 0.63 |
| i | 100 | 0.00 | 0.10 | 0.20 | 0.30 | 0.40 | 0.50 | 0.60 | 0.70 |
| j | 95 | 0.10 | 0.10 | 0.21 | 0.31 | 0.42 | 0.52 | 0.63 | 0.73 |
| k | 90 | 0.10 | 0.11 | 0.22 | 0.33 | 0.44 | 0.55 | 0.66 | 0.77 |
| l | 85 | 0.10 | 0.11 | 0.23 | 0.34 | 0.46 | 0.57 | 0.69 | 0.80 |
| m | 80 | 0.10 | 0.12 | 0.24 | 0.36 | 0.48 | 0.60 | 0.72 | 0.84 |
| n | 75 | 0.10 | 0.12 | 0.25 | 0.37 | 0.50 | 0.62 | 0.75 | 0.87 |
| o | 70 | 0.10 | 0.13 | 0.26 | 0.39 | 0.52 | 0.65 | 0.78 | 0.91 |
| p | 65 | 0.10 | 0.13 | 0.27 | 0.40 | 0.54 | 0.67 | 0.81 | 0.94 |
| q | 60 | 0.10 | 0.14 | 0.28 | 0.42 | 0.56 | 0.70 | 0.84 | 0.98 |
| r | 55 | 0.10 | 0.14 | 0.29 | 0.43 | 0.58 | 0.72 | 0.87 | 1.01 |
| s | 50 | 0.10 | 0.15 | 0.30 | 0.45 | 0.60 | 0.75 | 0.90 | 1.05 |
| a | BENEFIT RATIOS | .80 | .90 | 1.00 | 1.10 | 1.20 | 1.30 | 1.40 | 1.50 |
| b | IN PERCENTUM | ||||||||
| c | FUND BALANCE | TAX | TAX | TAX | TAX | TAX | TAX | TAX | TAX |
| d | FACTOR | RATE | RATE | RATE | RATE | RATE | RATE | RATE | RATE |
| e | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % |
| f | 115 | 0.64 | 0.72 | 0.80 | 0.88 | 0.96 | 1.04 | 1.12 | 1.20 |
| g | 110 | 0.68 | 0.76 | 0.85 | 0.93 | 1.02 | 1.10 | 1.19 | 1.27 |
| h | 105 | 0.72 | 0.81 | 0.90 | 0.99 | 1.08 | 1.17 | 1.26 | 1.35 |
| i | 100 | 0.80 | 0.90 | 1.00 | 1.10 | 1.20 | 1.30 | 1.40 | 1.50 |
| j | 95 | 0.84 | 0.94 | 1.05 | 1.15 | 1.26 | 1.36 | 1.47 | 1.57 |
| k | 90 | 0.88 | 0.99 | 1.10 | 1.21 | 1.32 | 1.43 | 1.54 | 1.65 |
| l | 85 | 0.92 | 1.03 | 1.15 | 1.26 | 1.38 | 1.49 | 1.61 | 1.72 |
| m | 80 | 0.96 | 1.08 | 1.20 | 1.32 | 1.44 | 1.56 | 1.68 | 1.80 |
| n | 75 | 1.00 | 1.12 | 1.25 | 1.37 | 1.50 | 1.62 | 1.75 | 1.87 |
| o | 70 | 1.04 | 1.17 | 1.30 | 1.43 | 1.56 | 1.69 | 1.82 | 1.95 |
| p | 65 | 1.08 | 1.21 | 1.35 | 1.48 | 1.62 | 1.75 | 1.89 | 2.02 |
| q | 60 | 1.12 | 1.26 | 1.40 | 1.54 | 1.68 | 1.82 | 1.96 | 2.10 |
| r | 55 | 1.16 | 1.30 | 1.45 | 1.59 | 1.74 | 1.88 | 2.03 | 2.17 |
| s | 50 | 1.20 | 1.35 | 1.50 | 1.65 | 1.80 | 1.95 | 2.10 | 2.25 |
| a | BENEFIT RATIOS | 1.60 | 1.70 | 1.80 | 1.90 | 2.00 | 2.10 | 2.20 | 2.30 |
| b | IN PERCENTUM | ||||||||
| c | FUND BALANCE | TAX | TAX | TAX | TAX | TAX | TAX | TAX | TAX |
| d | FACTOR | RATE | RATE | RATE | RATE | RATE | RATE | RATE | RATE |
| e | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % |
| f | 115 | 1.28 | 1.36 | 1.44 | 1.52 | 1.60 | 1.68 | 1.76 | 1.84 |
| g | 110 | 1.36 | 1.44 | 1.53 | 1.61 | 1.70 | 1.78 | 1.87 | 1.95 |
| h | 105 | 1.44 | 1.53 | 1.62 | 1.71 | 1.80 | 1.89 | 1.98 | 2.07 |
| i | 100 | 1.60 | 1.70 | 1.80 | 1.90 | 2.00 | 2.10 | 2.20 | 2.30 |
| j | 95 | 1.68 | 1.78 | 1.89 | 1.99 | 2.10 | 2.20 | 2.31 | 2.41 |
| k | 90 | 1.76 | 1.87 | 1.98 | 2.09 | 2.20 | 2.31 | 2.42 | 2.53 |
| l | 85 | 1.84 | 1.95 | 2.07 | 2.18 | 2.30 | 2.41 | 2.53 | 2.64 |
| m | 80 | 1.92 | 2.04 | 2.16 | 2.28 | 2.40 | 2.52 | 2.64 | 2.76 |
| n | 75 | 2.00 | 2.12 | 2.25 | 2.37 | 2.50 | 2.62 | 2.75 | 2.87 |
| o | 70 | 2.08 | 2.21 | 2.34 | 2.47 | 2.60 | 2.73 | 2.86 | 2.99 |
| p | 65 | 2.16 | 2.29 | 2.43 | 2.56 | 2.70 | 2.83 | 2.97 | 3.10 |
| q | 60 | 2.24 | 2.38 | 2.52 | 2.66 | 2.80 | 2.94 | 3.08 | 3.22 |
| r | 55 | 2.32 | 2.46 | 2.61 | 2.75 | 2.90 | 3.04 | 3.19 | 3.33 |
| s | 50 | 2.40 | 2.55 | 2.70 | 2.85 | 3.00 | 3.15 | 3.30 | 3.45 |
| a | BENEFIT RATIOS | 2.40 | 2.50 | 2.60 | 2.70 | 2.80 | 2.90 | 3.00 | 3.10 |
| b | IN PERCENTUM | ||||||||
| c | FUND BALANCE | TAX | TAX | TAX | TAX | TAX | TAX | TAX | TAX |
| d | FACTOR | RATE | RATE | RATE | RATE | RATE | RATE | RATE | RATE |
| e | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % |
| f | 115 | 1.92 | 2.00 | 2.08 | 2.16 | 2.24 | 2.32 | 2.40 | 2.48 |
| g | 110 | 2.04 | 2.12 | 2.21 | 2.29 | 2.38 | 2.46 | 2.55 | 2.63 |
| h | 105 | 2.16 | 2.25 | 2.34 | 2.43 | 2.52 | 2.61 | 2.70 | 2.79 |
| i | 100 | 2.40 | 2.50 | 2.60 | 2.70 | 2.80 | 2.90 | 3.00 | 3.10 |
| j | 95 | 2.52 | 2.62 | 2.73 | 2.83 | 2.94 | 3.04 | 3.15 | 3.25 |
| k | 90 | 2.64 | 2.75 | 2.86 | 2.97 | 3.08 | 3.19 | 3.30 | 3.41 |
| l | 85 | 2.76 | 2.87 | 2.99 | 3.10 | 3.22 | 3.33 | 3.45 | 3.56 |
| m | 80 | 2.88 | 3.00 | 3.12 | 3.24 | 3.36 | 3.48 | 3.60 | 3.72 |
| n | 75 | 3.00 | 3.12 | 3.25 | 3.37 | 3.50 | 3.62 | 3.75 | 3.87 |
| o | 70 | 3.12 | 3.25 | 3.38 | 3.51 | 3.64 | 3.77 | 3.90 | 4.03 |
| p | 65 | 3.24 | 3.37 | 3.51 | 3.64 | 3.78 | 3.91 | 4.05 | 4.18 |
| q | 60 | 3.36 | 3.50 | 3.64 | 3.78 | 3.92 | 4.06 | 4.20 | 4.34 |
| r | 55 | 3.48 | 3.62 | 3.77 | 3.91 | 4.06 | 4.20 | 4.35 | 4.49 |
| s | 50 | 3.60 | 3.75 | 3.90 | 4.05 | 4.20 | 4.35 | 4.50 | 4.65 |
| a | BENEFIT RATIOS | 3.20 | 3.30 | 3.40 | 3.50 | 3.60 | 3.70 | 3.80 | 3.90 |
| b | IN PERCENTUM | ||||||||
| c | FUND BALANCE | TAX | TAX | TAX | TAX | TAX | TAX | TAX | TAX |
| d | FACTOR | RATE | RATE | RATE | RATE | RATE | RATE | RATE | RATE |
| e | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % |
| f | 115 | 2.56 | 2.64 | 2.72 | 2.80 | 2.88 | 2.96 | 3.04 | 3.12 |
| g | 110 | 2.72 | 2.80 | 2.89 | 2.97 | 3.06 | 3.14 | 3.23 | 3.31 |
| h | 105 | 2.88 | 2.97 | 3.06 | 3.15 | 3.24 | 3.33 | 3.42 | 3.51 |
| i | 100 | 3.20 | 3.30 | 3.40 | 3.50 | 3.60 | 3.70 | 3.80 | 3.90 |
| j | 95 | 3.36 | 3.46 | 3.57 | 3.67 | 3.78 | 3.88 | 3.99 | 4.09 |
| k | 90 | 3.52 | 3.63 | 3.74 | 3.85 | 3.96 | 4.07 | 4.18 | 4.29 |
| l | 85 | 3.68 | 3.79 | 3.91 | 4.02 | 4.14 | 4.25 | 4.37 | 4.48 |
| m | 80 | 3.84 | 3.96 | 4.08 | 4.20 | 4.32 | 4.44 | 4.56 | 4.68 |
| n | 75 | 4.00 | 4.12 | 4.25 | 4.37 | 4.50 | 4.62 | 4.75 | 4.87 |
| o | 70 | 4.16 | 4.29 | 4.42 | 4.55 | 4.68 | 4.81 | 4.94 | 5.07 |
| p | 65 | 4.32 | 4.45 | 4.59 | 4.72 | 4.86 | 4.99 | 5.13 | 5.26 |
| q | 60 | 4.48 | 4.62 | 4.76 | 4.90 | 5.04 | 5.18 | 5.32 | 5.46 |
| r | 55 | 4.64 | 4.78 | 4.93 | 5.07 | 5.22 | 5.36 | 5.51 | 5.65 |
| s | 50 | 4.80 | 4.95 | 5.10 | 5.25 | 5.40 | 5.55 | 5.70 | 5.85 |
| a | BENEFIT RATIOS | 4.00 | 4.10 | 4.20 | 4.30 | 4.40 | 4.50 | 4.60 | 4.70 |
| b | IN PERCENTUM | ||||||||
| c | FUND BALANCE | TAX | TAX | TAX | TAX | TAX | TAX | TAX | TAX |
| d | FACTOR | RATE | RATE | RATE | RATE | RATE | RATE | RATE | RATE |
| e | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % |
| f | 115 | 3.20 | 3.28 | 3.36 | 3.44 | 3.52 | 3.60 | 3.68 | 3.76 |
| g | 110 | 3.40 | 3.48 | 3.57 | 3.65 | 3.74 | 3.82 | 3.91 | 3.99 |
| h | 105 | 3.60 | 3.69 | 3.78 | 3.87 | 3.96 | 4.05 | 4.14 | 4.23 |
| i | 100 | 4.00 | 4.10 | 4.20 | 4.30 | 4.40 | 4.50 | 4.60 | 4.70 |
| j | 95 | 4.20 | 4.30 | 4.41 | 4.51 | 4.62 | 4.72 | 4.83 | 4.93 |
| k | 90 | 4.40 | 4.51 | 4.62 | 4.73 | 4.84 | 4.95 | 5.06 | 5.17 |
| l | 85 | 4.60 | 4.71 | 4.83 | 4.94 | 5.06 | 5.17 | 5.29 | 5.40 |
| m | 80 | 4.80 | 4.92 | 5.04 | 5.16 | 5.28 | 5.40 | 5.52 | 5.64 |
| n | 75 | 5.00 | 5.12 | 5.25 | 5.37 | 5.50 | 5.62 | 5.75 | 5.87 |
| o | 70 | 5.20 | 5.33 | 5.46 | 5.59 | 5.72 | 5.85 | 5.98 | 6.11 |
| p | 65 | 5.40 | 5.53 | 5.67 | 5.80 | 5.94 | 6.07 | 6.20 | 6.20 |
| q | 60 | 5.60 | 5.74 | 5.88 | 6.02 | 6.16 | 6.20 | 6.20 | 6.20 |
| r | 55 | 5.80 | 5.94 | 6.09 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
| s | 50 | 6.00 | 6.15 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
| a | BENEFIT RATIOS | 4.80 | 4.90 | 5.00 | 5.10 | 5.20 | 5.30 | 5.40 | 5.50 |
| b | IN PERCENTUM | ||||||||
| c | FUND BALANCE | TAX | TAX | TAX | TAX | TAX | TAX | TAX | TAX |
| d | FACTOR | RATE | RATE | RATE | RATE | RATE | RATE | RATE | RATE |
| e | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % |
| f | 115 | 3.84 | 3.92 | 4.00 | 4.08 | 4.16 | 4.24 | 4.32 | 4.40 |
| g | 110 | 4.08 | 4.16 | 4.25 | 4.33 | 4.42 | 4.50 | 4.59 | 4.67 |
| h | 105 | 4.32 | 4.41 | 4.50 | 4.59 | 4.68 | 4.77 | 4.86 | 4.95 |
| i | 100 | 4.80 | 4.90 | 5.00 | 5.10 | 5.20 | 5.30 | 5.40 | 5.50 |
| j | 95 | 5.04 | 5.14 | 5.25 | 5.35 | 5.46 | 5.56 | 5.67 | 5.77 |
| k | 90 | 5.28 | 5.39 | 5.50 | 5.61 | 5.72 | 5.83 | 5.94 | 6.05 |
| l | 85 | 5.52 | 5.63 | 5.75 | 5.86 | 5.98 | 6.09 | 6.20 | 6.20 |
| m | 80 | 5.76 | 5.88 | 6.00 | 6.12 | 6.20 | 6.20 | 6.20 | 6.20 |
| n | 75 | 6.00 | 6.12 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
| o | 70 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
| p | 65 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
| q | 60 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
| r | 55 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
| s | 50 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
| a | BENEFIT RATIOS | 5.60 | 5.70 | 5.80 | 5.90 | 6.00 | 6.10 | 6.20 | |
| b | IN PERCENTUM | ||||||||
| c | FUND BALANCE | TAX | TAX | TAX | TAX | TAX | TAX | TAX | TAX |
| d | FACTOR | RATE | RATE | RATE | RATE | RATE | RATE | RATE | RATE |
| e | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % | IN % |
| f | 115 | 4.48 | 4.56 | 4.64 | 4.72 | 4.80 | 4.88 | 5.40 | |
| g | 110 | 4.76 | 4.84 | 4.93 | 5.01 | 5.10 | 5.18 | 5.40 | |
| h | 105 | 5.04 | 5.13 | 5.22 | 5.31 | 5.40 | 5.49 | 5.58 | |
| i | 100 | 5.60 | 5.70 | 5.80 | 5.90 | 6.00 | 6.10 | 6.20 | |
| j | 95 | 5.88 | 5.98 | 6.09 | 6.19 | 6.20 | 6.20 | 6.20 | |
| k | 90 | 6.16 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | |
| l | 85 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | |
| m | 80 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | |
| n | 75 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | |
| o | 70 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | |
| p | 65 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | |
| q | 60 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | |
| r | 55 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | |
| s | 50 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 | 6.20 |
1981, c. 606, § 60.1-84.1; 1986, c. 480; 1987, c. 114; 1988, c. 766; 1995, c. 515.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 60.2-531
What does Code of Virginia § 60.2-531 cover?
Section 60.2-531 ("Experience rating tax; table") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 60.2-531?
A common citation format is "Code of Virginia § 60.2-531" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 60.2-531 apply to my situation?
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Sources & Verification
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