Current Tax and Contribution Rates

2026 Rate Information Announcement Schedule

2026 individual UI Tax rate and Paid Leave Contribution rate information was mailed to employers on Nov. 14, 2025 and posted to Frances Online employer accounts on Nov. 15, 2025.
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Report Filing Due Dates

Quarterly Reports (OQ and 132 Forms)

First Quarter reports due: April 30
Second Quarter reports due: July 31
Third Quarter reports due: October 31
Fourth Quarter reports due: January 31

Annual Domestic Reports (OA and 132 Domestic Forms)

January - December reports due: January 31 of the following year.

NOTE: If the due date of the report is on a weekend or holiday, it will be due on the next business day.

2026 Tax and Contribution Rates

The tax rates for Tax Schedule 3 are as follows:

Taxable minimum rate:	0.9%
Taxable maximum rate:	5.4%
Taxable base tax rate:	2.4% (new employer rate)
Special payroll tax offset:	0.135% (0.00135) for 1st quarter
	0.135% (0.00135) for 2nd quarter
	0.135% (0.00135) for 3rd quarter
	0.135% (0.00135) for 4th quarter

The UI taxable wage base for 2026 is $56,700 per employee.

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2026 Paid Leave Contribution Rate

The 2026 Paid Leave contribution rate is 1% of subject wages up to $184,500 (2026 Social Security taxable maximum wage) per employee.

2025 Tax Rates

The tax rates for Tax Schedule 3 are as follows:

Taxable minimum rate:	0.9%
Taxable maximum rate:	5.4%
Taxable base tax rate:	2.4% (new employer rate)
Special payroll tax offset:	0.139% (0.00139) for 1st quarter
	0.135% (0.00135) for 2nd quarter
	0.135% (0.00135) for 3rd quarter
	0.135% (0.00135) for 4th quarter

The taxable wage base for 2025 is $54,300 per employee.

Filing Due Dates and Contact Information

Employer’s Filing Due Dates & Miscellaneous Contact Information UI Pub 139