The tax rates for experienced employers range from 0.23% to 6.23% and include a 0.13% replenishment tax as well as a 0.1% employment training and investment assessment, according to the website. According to a TWC tax representative, the employer 2021 SUI tax rate notices were to be mailed to employers by July 2, 2021. All rights reserved. Once wages are paid, employers should register with the Texas Workforce Commission ( TWC) within 10 days of . These rate changes were reflected on employers' 2021 quarterly SUI tax returns. To be eligible for UI benefits, claimants must be willing, able, and available for full-time work and they must apply for and accept suitable work. Oklahoma Governor Kevin Stitt directed that $100 million in CARES Act funds be allocated to the state's UI trust fund in October-November 2020, which averted the need for employers to pay the fund-building surcharge and helped to ensure the agency did not have to borrow from the federal government to continue to pay UI benefits. New employers pay at the rate of 1.0% or the industry average, whichever is greater. The Department is required to end monthly distributions when the DOR receives certification from EDR that the ending balance of the UI trust fund exceeds $4,071,519,600 or on December 31, 2025, whichever is earlier. Although 2021 SUI tax rates were assigned using the highest rate schedule per law, to attempt to mitigate the effect of COVID-19 UI benefit charges on employers, the 2021 tax rates were based on employer experience through July 1, 2019, instead of July 1, 2020. For example, all new employers receive a SUTA rate of 1.25% in Nebraska, and all new construction employers receive a SUTA rate of 5.4% in 2023. The effective tax rate for experience-rated employers is the sum of five components. For tax rate information for the last ten years, see the table below. Legislation enacted in 2020 (HB 2455) holds the increase to the State Experience Factor for 2022 to 16% above 2021's factor; as a result, the 2022 factor is held at 111% (up from 95% for 2021). To calculate the amount of tax to be paid by an employer, multiply the amount of taxable wages paid during the quarter by the employer's effective tax rate. Legislation (2019 Bill No. The numerator is the amount of all benefits paid, less benefits paid and reimbursed from other sources. Failure to repay the loan balance by November 10, 2022, will result in a FUTA credit reduction for calendar year 2022 (to be paid with the 2022 Form 940 due January 31, 2023). Due to SB 20-207, there are no fund-building surtaxes or additional rates added to the 2022 SUI base tax rate. Experience-rated employers may once again make a voluntary contribution to reduce their assigned 2022 SUI tax rate. (Oklahoma governor's 2020 year-end report, page 66.). Once registered, your state tells you what your SUI rate is. $30,600 for 2026, as adjusted by changes in the annual average weekly wage. (Email response to inquiry, 12-20-2021.). The recalculations were the result of reports of large percentage increases in the original 2021 SUI experience tax rates. For some states, this SUTA tax rate includes other taxes. Note, however, that the deadlines to file the first- and second-quarter SUI returns were not extended from the original due dates of April 30, 2021 and August 2, 2021, respectively. An employer's tax rate experience is transferred to a successor employer when: There is no provision in the law for voluntary total transfer of experience. This also forestalled the need to increase the emergency power surcharge to 1.0% as of the fourth quarter 2020. The rates include a replenishment tax rate of 0.2%, up from 0.18% in 2021; an obligation assessment rate of 0.01%, down from 0.03%; and an employment and training investment assessment rate of 0.1%, which is unchanged. (Email response to inquiry, 12-21-2021.). 2013 legislation (HB 168) increased the SUI taxable wage base to a minimum of $10,500 and a maximum of $18,500 by linking the wage limit to the balance of the state's unemployment trust fund. And, your state also tells you what your states wage base is. The TWC announced that because the issuance of the 2021 SUI tax rates was delayed, employers are given an extension of the deadline to pay their first- and second-quarter 2021 SUI contributions. For more information, go here. You may withdraw your consent to cookies at any time once you have entered the website through a link in the privacy policy, which you can find at the bottom of each page on the website. On November 23, 2021, the Texas Workforce Commission (TWC) announced that the 2022 tax rates would be set at a stable level to avoid a significant increase over 2021. Refusing a suitable offer of work can result in a loss of UI benefits.The TWCstates, however, that it will continue to apply state UI law andTWCrules to investigate suitable work issues, such as health and safety concerns, on a case-by-case basis. If you live in a state that doesnt use a standard new employer rate, you must wait for your state to assign you your starting rate. Employers assigned the maximum SUI tax rate are not subject to this diversion. *** Estimated wage base. If you have a question about an individual chargeback claim, include your account number, the unemployment benefit claimant's Social Security number and the initial claim date, and send the request to: Texas Workforce Commission Per Minnesota law, the base tax rate, and whether an additional assessment will be in effect, for any year is determined by the balance in the UI Trust Fund on March 31 of the previous year. Also, UI benefit charges from the first and second quarters of 2021 may be decreased if EDR estimates total tax collection for rate year 2022 will exceed $475.5 million. Over 50,000 contributory employers had their 2021 SUI tax rate reviewed and recalculated omitting UI benefit charges, taxable wages and contributions for the period of March 1, 2020 through June 30, 2020. Retirement system spillovers increase success and sustainability, Five ways companies are measuring cloud returns, Select your location Close country language switcher. Preliminary state unemployment insurance tax facts for 2022**, 2022 range of SUI rates for merit-rated employers1, 2022 surcharge not reported on Form 940 2, 2022 surcharge included in base tax rates and reported on Form 940, (Rate notices expected to be available in January 2022), 0.06%3, 7 (Employment Security Enhancement Assessment or ESA), (Rate notice was expected to mail by 12-31-2021), (Rate notice is expected to mail by 1-17-2022), (Rate notice is expected to mail by 1-30-2022), (Rate notice is expected to mail after 1-1-2022, but before first quarterly return due date), (Rate notice was electronically available 12-28-21), (Employment and Training (E&T) Assessment Rate), The 0.075% Service Capacity Upgrade Fund Tax (SCUF) is again suspended for 2022, (Incumbent Worker Training Program and Integrity Social Charge Fund rates), (Competitive Skills Scholarship Fund or CSSF), (Unemployment Program Administrative Fund or UPAF), (Rate notices are expected to mail after 1-15-2022 but not later than 1-31-2022), (Rate notices were expected to mail by 1-3-2022), (Workforce investment, Mississippi Works, and Workforce Enhancement Training surcharges), (State unemployment insurance tax (SUIT) surcharge), (Rate notices are typically mailed each December), (Career Enhancement Program (CEP) surcharge), (Rate notices for fiscal year 2022 were mailed on 8-26-2021). HB 3389 also extends the lookback period used to determine the UI trust fund solvency level from 10 years to 20 years, provides that calendar years 2020 and 2021 will be omitted from the lookback period and makes other changes designed to permanently lower the UI trust fund balance, statewide tax schedule, and employer SUI tax rates. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP. If you get the full credit, your FUTA tax rate . Read on to answer, What is my state unemployment tax rate? Beginning with calendar year 2025, the taxable wage base will be indexed each year for inflation. Once a newly-liable employer completes four chargeable quarters, we assign an interim tax rate applicable for the duration of the calendar year. Or, they may be referred to as reemployment taxes (e.g., Florida). For an analysis of the impact of COVID-19 on employer unemployment insurance costs in 2021, see our special report. Voluntary contributions resumed for 2022 Experience-rated employers may once again make a voluntary contribution to reduce their assigned 2022 SUI tax rate. In most cases an employer is not chargeable until their third quarter of paying wages. For more information about our organization, please visit ey.com. Note that some states require employees to contribute state unemployment tax. As a result of the TWC's modifications, employer total SUI tax rates continue to range from 0.31% to 6.31% for 2022, the same as for 2021. The North American Industry Classification System (NAICS) assigns an average tax rate for each industry. In accordance with legislation enacted on May 28, 2021, the Department of Unemployment Assistance (DUA) removed COVID-19 related charges from the solvency fund and charged them to a newly created account: the COVID-19 Employer Relief Account. (Rate notices for fiscal year 2022 were mailed on 8-19-2021), (Rate notices are typically mailed in late February or early March), (Interest tax factor for bonds sold to repay the federal UI loan), (Rate notices are expected to mail by 1-15-2022), (Rate notices for fiscal year 2022 were mailed in August 2021), (Rate notices are expected to mail the week of 1-10-2022), (Employment & Training Investment Assessment), (Rate notices were mailed in the first week of July (but were dated 6-24-2021), (Rate notices are typically mailed by the end of January), 115% of the industry average and a minimum of 1.0%, (Rate notices are typically mailed in mid-October), 0.0-12% (small employer); 0.05-12% (large employer), (Rate notices are typically mailed by December 31). Utah SUI tax rates are calculated by the following formula: Employer benefit ratio X reserve factor + social cost. As a result, employers that wish to protest the individual employer account information used in computing their 2022 tax rate may file a protest during the period of January 17, 2022 to February 7, 2022. For more information, see Voluntary Contribution Program. For the 2021 second quarter, the deadline is extended from August 2, 2021 to September 30, 2021. remember settings), andPerformance cookies to measure the website's performance and improve your experience., and Marketing/Targeting cookies, which are set by third parties with whom we execute marketing campaigns and allow us to provide you with content relevant to you. (EY Tax Alert2021-0911; 5-05- 2021; TWC COVID-19 website.). SUI tax rates on Rate Schedule C range from 1.0% to 10.5%, down from 2.2% to 13.5% on Table F for 2021. obligation assessment of 0.01% (the obligation assessment was set to 0.01% for the recovery of federal interest due on federal Title XII loans). A complete written application made by both the predecessor and successor is received within one year of the date of the acquisition and approved by. The Office: Bellwether for distress or opportunity for revitalization? We pledge our continued efforts in helping to keep taxes as low as possible in order to promote a thriving Texas economy. Equal Opportunity Employer/Program. Copyright 1996 2023, Ernst & Young LLP. The law also requires that the state deposit $250 million in federal COVID-19 relief funds into the state's UI trust fund by July 15, 2021 and July 15, 2022, in an effort to limit the effect COVID-19 has had on the fund's balance. In setting the various components of the 2022 rates, the Commission chose to keep the rate components as low as possible, which enabled the minimum and maximum tax rates to remain exactly where they were in 2020 and 2021, i.e., a minimum rate of .31% and a maximum tax rate of 6.31%. You might also be able to register for an account by mailing a form to your state. All rights reserved. 2021 AB 406/Act 59 mandates that Rate Schedule D, the lowest by law, be used for calendar years 20222023. The combined state workforce investment, Mississippi Works, and Workforce Enhancement Training surcharge continued at 0.2%. Unless otherwise noted, the surcharge is in addition to the range of UI rates for merit-rated employers shown in the third column. To be eligible for relief of regular COVID-19 UI benefit charges for 2021, employers must request relief of these charges using this form and submitting the form electronically here. Enabled by data and technology, our services and solutions provide trust through assurance and help clients transform, grow and operate. 2021 legislation (SB 89/Act 91) requires that the taxable wage base remains at $7,700 for 2022. How do you move long-term value creation from ambition to action? The tax rate for new employers is the average tax rate for employers in their industry category or 2.7%, whichever is From research to software to news, find what you need to stay ahead. Liability for the tax is determined by several different criteria. Texas Workforce Commission Tax rates are to range from 0.31% to 6.31%. HB 2002 also held the reserve factor to 1.15 for 2022, and to not more than 1.2 for 20232024. An employers tax rate determines how much the employer pays in state Unemployment Insurance taxes. If the trust fund balance is above $900 million, but less than $1 billion on December 31, the taxable wage base is $8,000. TWC also works closely with economic development organizations to support existing Texas companies and to bring new business to the state. The Act also required that $120 million in appropriations be transferred to the state's UI trust fund for the biennium budget years of 20212023. (Email response to inquiry.). Legislation (HB 90, 2021 Chapter 9) froze the 20212022 employer SUI tax rate schedule at the same as was in effect for 2020 (Schedule E). Due to Order 20-19, the state only looked at the trust fund balance for the second and third quarters of 2021 to determine the CRA for 2022. Governor McKee also issued Executive Order 21-117, allowing the Department to hold the UI taxable wage base at the same level as it was in 2021. Fax: 512-463-8185 Here is a list of the non-construction new employer tax rates for each state and Washington D.C. Contact your state for more information about reporting and depositing SUTA tax. Under the law, the agency may also allow the balance to remain at less than $25 million but not less than $10 million before the surcharge goes into effect. Unemployment tax rates vary year by year. (Governor Gordon's news release, 10-15-2021; EO 2021-08, superseding EO 2020-12; governor's executive order webpage.). Copyright 1996 2023, Ernst & Young LLP. Try our payroll software in a free, no-obligation 30-day trial. States also set wage bases for unemployment tax. (5) The wage base is set by law. In 2021, Governor Abbott temporarily suspended the ability of experience-rated employers to make voluntary contributions to potentially reduce their 2021 SUI tax rates. General Tax Rate (GTR) + Replenishment Tax Rate (RTR) + Obligation Assessment Rate (OA) + Deficit Tax Rate (DTR) + Employment and Training Investment Assessment (ETIA) = Effective Tax Rate. The TWC has not yet updated its website to reflect more detailed information on the 2021 SUI tax rates. For more information, see State Unemployment Tax Act (SUTA) Dumping. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP. Per the TWC, these rate factors will be in effect for 2022: According to a TWC tax representative, the 2022 tax rate notices are expected to be mailed to employers during the week of January 10, 2022. This allows the state to partially exclude the effect of COVID-19 on the UI trust fund balance on employer SUI tax rates for 2022. Virtual Assistant, Apply for Unemployment Benefits & Request Payment, Learn About Unemployment Benefits & Appeals, Learn About Vocational Rehabilitation Services, Vocational Rehabilitation Business Relations, Vocational Rehabilitation Services, including Blind Services (VR), Independent Living Services for Older Individuals who are Blind (OIB), Post Jobs & Find Employees at WorkInTexas.com, Other resources from Employer Commissioner, Vocational Rehabilitation Providers' Resources, Vocational Rehabilitation for Youth & Students. Unless Congress acts to raise the federal debt limit, the U.S. government could run short of cash to pay its bills as early as June 1. A "reserve factor" is multiplied by the individual experience-rated employer's benefit ratio and used to determine the employer's total tax rate. For calendar years 2021 and 2022, the CRA is a -12%, the lowest rate schedule allowed by law. You may receive an updated SUTA tax rate within one year or a few years. Texas opts out of federal COVID-19 UI benefit programs as of June 26, 2021. This reduction is the result of a previous deposit of CARES Act funds into the state's UI trust fund. : use greater of the average rate for all employers in the NAICS code to which they belong or 2.7% for 2022. Register a New Unemployment Tax Account; File & Pay Unemployment Taxes; Learn About Unemployment Tax; Start or Expand a Business In Texas; Post Jobs & Find Employees at WorkInTexas.com; Respond to a Wage Claim; . SB 20-207 provides that the SUI taxable wage base will increase incrementally to $30,600 by calendar year 2026. If the SUI trust fund balance continues to exceed $850 million as of December 31, 2021, SUI tax rates will continue to range from 0.01% to 10.0% on Premium Rate Table 6 for the first two quarters of 2022. As a result of 2021 legislation (HB 1409/Act 368), the SUI taxable wage base for calendar year 2022 will remain $10,000, the same as it was in 2021. The bill also requires that Rate Schedule C be used for calendar year 2023. Tax rate notices are typically issued in November for the following calendar years. As a result, positive-balanced employers' SUI tax rates ranged from 0.1% to 2.7% on basic Rate Schedule I for first, second, third, and fourth quarters 2021. If your company is not liable for state unemployment tax (SUTA), learn more about how to set up exemptions with Gusto . Equal Opportunity Employer/Program State unemployment taxes are referred to as SUTA tax or state unemployment insurance (SUI). Texas unemployment tax rates are not to change for 2022, the state Workforce Commission said Nov. 29. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. Texas joins about half of the US states that have decided to opt out of the federally funded COVID-19 UI programs, citing a workforce shortage now that businesses are reopening. Some states split new employer rates up by construction and non-construction industries. A factor of the rate computation, the flat UI replenishment tax rate, increased to 0.20% for 2022, up from 0.18% for 2021. 2021 SB 5478 establishes a UI Relief Account and provides tax rate relief to certain categories of employers, go here for a description of the relief available to certain employers. For those employers at the highest tax rate, the UI taxable wage base will be set $1,500 higher at $26,100. (Email response to inquiry, 10-12-2021. As a result, the following federal UI benefits will no longer be available: See the TWC's website for more information. Newly liable employers continue with the entry-level tax rate until they are chargeable throughout four full calendar quarters. According to the TWC tax representative, experience-rated employers may make a voluntary contribution to reduce their assigned 2022 SUI tax rates by March 11, 2022. For states that have borrowed from the federal government, an additional surcharge for payment of interest may apply. Most states send employers a new SUTA tax rate each year. Certain relationships exist between the predecessor and successor as prescribed in the Texas Unemployment Compensation Act. For fiscal year 2024 (July 1, 2023 to June 30, 2024) the assignment of SUI tax rates will move from Rate Schedule D to Rate Schedule E, with rates ranging from 1.2% to 7.0%. Your state will assign you a rate within this range. The amount of tax you pay is the sum of the five tax components multiplied by your taxable wages. Phone: 512-463-2887 For 2021, employer SUI tax rates will not include a deficit tax rate, even though the state has an outstanding federal UI loan balance. If you have employees, you need to know about state unemployment tax and federal unemployment tax. Your state will eventually change your new employer rate. SB 3 also provided that the reserve factor used in the computation of the 2021 employer SUI tax rates was frozen at the same figure as was used for calendar year 2020. If the trust fund balance is over $1 billion on December 31, the taxable wage base is $7,000. Employers must pay wages a minimum of six quarters to receive an experience rating. Listen to the latest Ian King podcast while you scroll for discussion on burgers, books and mortgages. 2 froze the 2021 tax rates to those assigned to employers for 2020. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Absent this legislation, and due to the continuing effect on the state's UI trust fund of the COVID-19 pandemic, the SUI wage base could have increased to $11,000 or $12,000 for 2022. The Texas Workforce Commission (TWC) contractor inadvertently selected the incorrect insert to this years tax rate notice. Other 2021 legislation (HB 5377/Public Act 21-5) requires that future tax rate computations not include UI benefit charges or taxable wages for the fiscal years ending June 30, 2020 and June 30, 2021. HB 6633 also, for calendar year 2024, expands the base rate schedule and reduces the fund solvency tax rate. Under the Federal Unemployment Insurance Tax Act (FUTA), the 2022 federal unemployment insurance wage base is $7,000, the maximum tax is 6.0% and the maximum credit reduction is 5.4%, for a net FUTA deposit rate of 0.6%. Get up and running with free payroll setup, and enjoy free expert support. Do Not Sell or Share My Personal Information. The average SUI experience tax rate for 2021 went down to 1.06% (a 38% tax cut). Unemployment insurance. Texas Workforce Commission Values: Community, Responsibility, Innovation, Accountability, Commitment to Excellence and Partnership. The rate for new employers, which is based on the state's five-year benefit cost rate for new employers, will be 1.19%. According to an UI tax representative, Rate Schedule C will be in effect for 2022. Austin, Texas 78778-0001. This practice, known as State Unemployment Tax Act (SUTA) dumping, is a common scheme in which a business with a higher unemployment tax rate shuffles employees to another business in order to pay a lower rate. EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. This action is a result of the statutory authority of the TWC and was supported by funding from SB 8, passed during the 3rd 2021 Special Session of the legislature. Employers can confirm their 2022 SUI tax rate notice information and view UI benefit chargeback and voluntary contribution information online via the TWC's Unemployment Tax Services (UTS) system by going here. (2) Additional surcharges are those rates that are not certified to the federal government as employer unemployment taxes for Form 940 purposes. How to get your SUTA tax rate When you become an employer, you need to begin paying state unemployment tax. However, for calendar years 20212025, the bill freezes employer basic SUI contribution rates (under new basic Rate Schedule C) to within the same range of basic rates as were in effect for calendar years 20112020 (under previous basic Rate Schedule E). The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. (Email response to inquiry, 9-27-2021.). On November 23, 2021, TWC set unemployment insurance (UI) tax rates for 2022 at a stable level to avoid burdening Texas businesses with a significant increase of taxes resulting from pandemic-related closures outside of their control. 2011 Texas Workforce Commission Sitemap Policies Open Records Report fraud: 800-252-3642, Click here to speak with our The diversion is in effect for calendar years 20182022. Employers that had a negative account balance for four or more years were assigned SUI tax rates on Rate Schedule III, with rates ranging from 4.8% to 8.5%. These rates do not apply to government employers who have elected to be reimbursing employers rather than taxed employers. The amount of time depends on the state. Texas released its 2023 unemployment insurance tax rates in a Jan. 6 update on the state workforce commissions website. The legislation also results in a lower new employer rate for 2021 2022 of 3.0%, rather than 5.2% under Rate Schedule H. Finally, HB 1278 requires that all UI benefits paid out during the pandemic be omitted when calculating the 20212022 tax rates. This was because Michigan's UI trust fund balance fell below $2.5 billion on June 30, 2020 and 2021. TWC instructs employers that have laid of employees or reduced their hours due to the COVID-19 pandemic to report when responding to the Notice of Application for Unemployment Benefits, that the employees' job separation or reduction in hours was due to the pandemic. When you become an employer, you need to begin paying state unemployment tax. The 2022 tax rates will increase substantially due to the condition of the state's UI trust fund. Tax Department - Status Section - Rates Unit This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. As a result, employers that have been negatively balanced for three or less years had SUI tax rates ranging from 4.3% to 8.0% on Rate Schedule II. A minimum of six quarters is required to obtain an experience rating in order to determine an employer's revised rate. Legislation enacted earlier in 2021 (SB 114/SL 2021-5) also set the base rate at 1.9%, down from 2.4%, resulting in revised 2021 tax rates for most experience-rated employers. The SUI taxable wage base remains at $9,000 for 2022 and the new employer rate remains at 2.7%. SB 8 also authorized the appropriation of roughly $7.2 billion for deposit to the state's UI trust fund to pay off the state's federal UI trust fund loan and return the UI trust fund to a level to hold the 2022 tax rates steady. Under budget legislation (HB 7001), enacted during Virginia's 2021 second special legislative session, calendar year 2022 tax rates must be computed without all regular UI benefits charged for the period of April 1, 2020 through June 30, 2021. According to a TWC tax representative, the SUI taxable wage base will remain at $9,000 for 2021 and the new employer rate will remain at 2.7%. Each year, SUI tax rates may be based solely on the base rate schedule; increased by 10%, 20% or 30%; or reduced by 7% or 12%. This is the correct insert. Calendar year 2020 relieved charges may be mutualized for calendar year 2022 rating purposes. For details on how the current year tax rate was calculated, select the current year link in the table below. SUI tax rate calculations for 20212025 will also exclude UI benefit charges from the second, third and fourth quarters of 2020 and all benefit charges paid as a direct result of a government order to close or reduce capacity of a business due to COVID-19, as determined by the DEO. These rates are through the 2022 first quarter. The TWC has not yet decided to issue bonds for the repayment of the federal UI trust fund loan balance that began to accrue in 2020 when the state's UI trust fund became insolvent. Legislation (SB 811/Chapter 73) required that Maryland Governor Larry Hogan deposit enough federal relief funds into the state's unemployment insurance (SUI) trust fund to ensure that Rate Schedule C, the midway point of SUI rate schedules under the state UI law, be in effect for calendar year 2022. In addition, beginning July 2022, and on or before the 25th day of each of the following months, the DOR will distribute $90 million monthly to the state's UI trust fund. Unemployment Insurance tax rates are computed for taxed government employers as a group. Absent SB 8 and the Commissions action, most Texas employers would have seen significant increases in their tax obligation for 2022. Within Governor Jim Justice announcement regarding the repayment of the state's federal UI loan, he stated that employers are predicted to save 25% in 2022. Texas law sets an employers tax rate at their NAICS industry average or 2.7 percent, whichever is higher. In addition, employer 2022 SUI tax rates (and the pool charge portion of the tax rate) cannot exceed the SUI tax rates assigned to individual employers for calendar year 2021. This increase is intended to fund the rise in the maximum weekly UI benefit amount, which effective July 1, 2022, will increase to $320, up from $240. The 0.5% base rate and the additional assessment of 14% were last in effect in 2013. Employee contribution rate includes the Workforce Development/Supplemental Workforce Funds surcharge. HB 3389, enacted in 2021, requires that SUI tax rates for calendar years 2022 through 2024 be computed using the same employer experience that was used to determine the SUI tax for calendar year 2020, the period before the COVID-19 emergency began. Executive Order 2021-08 also allows for an additional $58 million in federal COVID-19 relief money to be deposited into the state's UI trust fund, if needed to ensure that employer SUI tax rates not increase for 2022 and that the trust fund continues to be solvent. More states would have increased their rate schedules but avoided that outcome because many of them deposited federal COVID-19 stimulus funds into their unemployment insurance (UI) trust funds and/or enacted legislation to reduce the impact on employer tax rates caused by the reduction in their UI trust funds. Although state administrative guides and telephone and email surveys are useful in determining how government departments currently treat an issue, answers and positions derived from such sources are not binding upon the state, cannot be cited as precedent, may change over time and hence cannot be relied upon. The base contribution rate is one of the factors used to calculate an employer's SUI tax rate for the year. As of January 6, 2022, nine states are reporting an increase in their 2022 base SUI tax rate schedules. As a result, employer basic SUI tax rates continue to range from 0.5% to 7.4% for 2021. Health Savings Account limits for 2021 and 2022. A governmental employer's annual contribution rate is computed in accordance with Chapter 204, Subchapter F of the Texas Unemployment Compensation Act. (1) This is the base SUI tax rate that is eligible for the 5.4% federal unemployment insurance (FUTA) tax credit and is reported on Form 940 as a state contribution. Texas Insider Report: AUSTIN, Texas - On November 23, 2021, the Texas Workforce Commission (TWC) set unemployment insurance (UI) tax rates for 2022 at a stable level to avoid burdening Texas businesses with a significant increase of taxes resulting from pandemic-related closures outside of their control. For the 2021 first quarter, the deadline is extended from April 30, 2021 to August 2, 2021. (Historical rate chart, 20122022.). Legislation enacted in 2020 (HB 1111), sets a new SUI series of rate schedules in the state's UI law, beginning calendar year 2021. A government employer may elect to be a reimbursing employer and repay the Unemployment Compensation Trust Fund, dollar for dollar, for benefits paid to former employees. SB 8 also authorized the appropriation of roughly $7.2 billion for deposit to the state's UI trust fund to pay off the state's federal UI trust fund loan and return the UI trust fund to a level to hold the 2022 tax rates steady. Another $20 million was subsequently deposited, according to the state's coronavirus relief fund expenditures website. The surcharge is assessed when the balance of the state UI trust fund as of the September 30 preceding the tax year is insufficient to pay seven months of UI benefits. If an employer pays wages that are subject to the unemployment tax laws of a credit reduction state, the credit an employer may receive for state unemployment tax it paid is reduced, resulting in a greater amount of federal unemployment tax due when filing its Form 940 and including the Schedule A (Form 940), Multi-State Employer and Credit . The purpose of OA is to collect the amounts needed to pay any federal interest due on the state's federal UI loan balance as of September 30, 2021. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Under the new order, all UI benefits paid to UI benefit claimants for the period of March 13, 2020 to December 31, 2020 were not charged to employer accounts, not just those that were attributable to COVID-19. You can register as an employer online using your states government website. See Your 2023 Tax Rates for information regarding the components and calculation of your current tax rate. If the employer paid $9,000 in taxable wages in the first quarter of the year and their effective tax rate was 1.00%, the amount of tax due is 1.00% of $9,000, or $90. SF 192, Ch. ** Survey results as of December 2021. Texas law sets an employer's tax rate at their NAICS industry average or 2.7 percent, whichever is higher. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein. SL 2021-178) freezes the base contribution rate, one of the factors used to calculate an employer's unemployment insurance tax rate for the year, at 1.9% for 2022. We bring together extraordinary people, like you, to build a better working world. In addition, most states relieved employers of regular COVID-19 UI benefits during at least a part of the pandemic, further reducing the impact of these UI benefits on individual employer tax rates. ), Voluntary contributions suspended for 2021, Governor Abbott suspended for 2021 the ability of experience-rated employers to make voluntary contributions to potentially reduce their SUI tax rates. Calendar year 2021 relieved charges may be mutualized for calendar year 2023 rating purposes. When you register for an account, you will obtain an employer account number. Email:
[email protected], Mail: Austin, Texas 78778-0001. The 2022 Texas SUI experience tax rates consist of four components, as follows: As in 2021, the TWC is not charging employers a deficit tax in 2022. SB 50 also required the state make three deposits during 2021 to the UI trust fund balance. For example, the SUTA tax rates in Alabama range from 0.65% 6.8% in 2023. Tax rates for 2023 range from 0.23% to 6.23%, The general tax rate for new employers remains 2.7%. These rates include the 0.21% Job Development Assessment. The replenishment tax rate for 2021 is 0.18% (down from 0.21% for 2020). The legislation only impacts an employer's unemployment liability that accrues on or after May 13, 2021. The TWC chose again for 2022 to not include a deficit tax rate factor. Employers newly liable for state unemployment tax who do not acquire compensation experience from a previously liable employer begin with a predetermined tax rate set by the Texas Unemployment Compensation Act (TUCA). Rates may change each quarter. Under the legislation, the variable SUI taxable wage base will be set at: The highest of seven rate schedules by law will be used to compute experience-rated employer tax rates for 2022; however, the 2022 tax rates will continue to consist solely of the base tax rates found in Colorado unemployment law (under the column heading "Reserve Ratio .000 to Deficit"). 2020 SB 3051 reduced the general experience rate to 0% for calendar year 2021, with SUI rates ranging from 0.0% to 5.4%. These taxes fund unemployment programs and pay out benefits to employees who lose their jobs through no fault of their own. Legislation (SB 5007) enacted in 2020 held the social cost rate to 0.2% for 2021. Employers should include their TWC Account Number on the response. Effective Jan. 1, 2022, unemployment tax rates for experienced employers are to range from 0.31% to 6.31%, the commission said in a news release. Executive Order (EO) 2021-08 supersedes a previous executive order regarding the non-charge to employer accounts of COVID-19 UI benefits. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Experience-rated employers whose contribution rate is higher than 5.400% and whose total quarterly wages are less than $50,000 pays contributions at 5.4% in that quarter. The TWC previously announced that the 2022 tax rates would be set at a stable level to avoid a significant increase over 2021.?This action is a result of the statutory authority of the TWC and was supported by funding from SB 8, passed during the 3rd 2021 Special Session of the legislature. Employers are required to report employees who refuse to return to work or accept suitable job offers to the TWC. The 2021 Texas SUI experience tax rates consist of four components, as follows: Although the state's UI trust fund has fallen below its statutory minimum required balance, the TWCwill not charge employers any deficit tax in 2021. Not all states have released 2023 SUTA tax information. Following are the maximum SUI tax rate ranges under AB 4853: Legislation enacted during the state's first 2020 special session (SB 3/Chapter 6) mandated that COVID-19 UI benefits paid during the period of March 1, 2020 through June 30, 2021 be omitted from the calculation of employers' base 20212022 SUI tax rates, excess claims premiums and excess claims rates. When a state of emergency is not in effect and has not had a direct impact of the UI trust fund, the OESC would be required to assess a fund-building surcharge sufficient to keep the trust fund balance at $25 million. Seniors, veterans, government workers and others would suffer. Texas uses the federal minimum wage rate of $7.25 per hour. As a result of Executive Order 21-102, Schedule H with rates ranging from 1.2% to 9.8% will remain in effect throughout calendar year 2022. New employers pay 2.7% on the first $9,000 of wages per employee. We will update states with missing information as they become available! The Texas Workforce Commission (TWC) announced that the impact of regular COVID-19 state unemployment insurance (UI) benefits on the state's UI trust fund balance will have less of an impact on employer 2021 SUI tax rates than would have otherwise been the case because it has modified the rate computation. Federal payroll taxes for Texas employers Though Texas-specific payroll taxes are a less of a tightrope, you still have the nuisance that is federal payroll taxes. Copyright 1996 2023, Ernst & Young LLP. Newly liable employers continue with the entry-level tax rate until they are chargeable throughout four full calendar quarters. Note that the hyperlinks below point to the state source for the SUI tax rate information. It is unlawful for employers to avoid a higher unemployment tax rate by altering their experience rating through transferring business operations to a successor. Log in to keep reading or access research tools. For state tax registration made simple, try our partner, CorpNet. This rate does not include surcharges that are not eligible for the 5.4% FUTA credit. SB 5061 (and, for 2021, the governor's Executive Order 20-81) also suspends the assessment of a solvency surcharge of 0.2% for tax years 20212025. Generally, you need to make quarterly payments. Effective January 1, 2023, legislation (SB 1828/Chapter 412) will increase the SUI taxable wage base to $8,000, up from $7,000. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. Similarly, the statewide benefits and taxable wages for calendar years 2020 and 2021 will be disregarded when calculating the 2022 tax rate that will apply to new employers. In addition to withholding income and payroll taxes from employee wages, you must contribute employer taxes. Real estate, hospitality and construction. For states shaded in gray, the state has not yet officially published the 2022 rate information. Your tax rate might be based on factors like your industry, how many former employees received unemployment benefits, and experience. EY | Assurance | Consulting | Strategy and Transactions | Tax. Official notices of tax rates are issued by mail from the Tax Department in early December of each year. Specific questions about chargebacks and tax rates should . Much of the information in this survey was obtained through review of state revenue/workforce department administrative guides or informational telephone or email surveys with state governmental agencies. Each employers UI tax rate is unique, tied to unemployment benefits paid to former employees. Fringe-benefit inflation adjustments and Form W-2 penalties for 2022. As a result of the TWC's modifications, employer total SUI tax rates range from 0.31% to 6.31% for 2021, the same as for 2020. For fiscal year 2022 (July 1, 2021 to June 30, 2022) the assignment of SUI tax rates moved from the FY 2021 Rate Schedule B, with rates ranging from 0.4% to 5.4%, to Rate Schedule C, with rates ranging from 0.5% to 5.8%. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP. Normally the factor would have been held at 22% over 2021, which would have made the factor 116% for 2022. The Louisiana State Legislature adopted a resolution in October 2020 (SCR 9 2020 second extraordinary session) that suspended for 2021 the UI law provision that requires that a solvency tax of up to 30% be added to employer tax rates when the UI trust fund balance falls below $100 million. (Email response to inquiry. You can register as an employer online using your state's government website. 2021 HB 6633/Public Act 21-200 increases the taxable wage base for calendar year 2024 to $25,000, up from the current $15,000 and makes other changes to Connecticut's UI law. The higher the trust fund balance, the lower the taxable wage base. SB 62 required that UI benefit charges for calendar year 2020 not be used in the computation of the "current fund ratio" and the "highest benefit cost rate," factors used to determine which of the five rate schedules provided for by law will be in effect for the next fiscal year. 2019 legislation (LB 428) increased the SUI taxable wage base to $24,000 for employers assigned the maximum rate. At EY, our purpose is building a better working world. From research to software to news, find what you need to stay ahead. Tax News Update Email this document Print this document, Preliminary state unemployment insurance tax facts for 2022 (as of January 6, 2022). The Commission set the states UI replenishment tax rate to 0.20 percent, and the deficit tax rate to 0.0 percent. (Governor's news release.). Chargeable simply means that the employer could have been responsible for unemployment benefits paid to a former employee, it is not required that an unemployment claim be filed. The Voluntary Contribution Election is an option private employers can exercise to reduce their tax rate or maintain a lower tax rate by voluntarily paying all or part of the benefits paid to former employees rather than repaying the benefits through an increase in their unemployment tax rate. EY US Tax News Update Master Agreement | EY Privacy Statement, Notice of Application for Unemployment Benefits. To help prevent an increase in taxes for Rhode Island employers, Governor Dan McKee issued Executive Order 21-102 providing the Department with flexibility in deciding the calculation date for the new tax rates. All taxed government employers have the same rate in a given year. The third- and fourth-quarter 2021 SUI tax payment and return deadlines are not extended. An employers General Tax Rate may be impacted by benefits paid to former employees and charged to the employers account. As a result, employers will be given full credit for their 20212022 SUI contributions. TWC works closely with local workforce development boards across Texas to fill job openings with qualified unemployed workers, and we fund training to upgrade the skills of workers to better match area employers needs. For 2022, the rate is 0.14%, up from 0.13% in 2021. The state unemployment insurance rate for new employers varies. Texas unemployment tax rates are not to change for 2022, the state Workforce Commission said Nov. 29. The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. Because the trust fund was insolvent on March 31, 2021, the base tax rate for 2022 will be 0.50%, up from 0.1% for 2021 and there will be an additional assessment of 14% on the amount of SUI tax owed. Oklahoma law requires that if the state UI trust fund balance falls to less than $25 million, employers will be assessed a quarterly fund-building surcharge as great as 33.3%. This is the correct insert. The unemployment-taxable wage base is to be $9,000 in 2022, unchanged from 2021. The first, second, third and fourth quarters 2021 tax rates for positive-balanced employers do not include the 0.5% emergency power surcharge that was in effect for third and fourth quarter 2020. Employer-paid UI taxes replenish the Texas Unemployment Compensation Trust Fund, which provides temporary income for workers who lose their jobs through no fault of their own. Unemployment Insurance tax rates for taxed government employers are determined by how much the group has withdrawn from the Unemployment Compensation Trust Fund in benefit payments to their ex-employees as compared to the amount of taxes that the group has paid. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. Deaf, hard-of-hearing or speech-impaired customers may contact TWC through the relay service provider of their choice. In addition to lowering the tax burden, TWC is taking an aggressive approach to eliminate fraud, waste, and abuse of all kinds in the programs the agency administers. Under 2021 HB 6633, relief from UI benefit charges will be provided by crediting back to the employer's experience balance account any UI benefits charged to employers between March 13, 2020 and June 30, 2021 before the 2022 rate assessments are calculated. Normally, the average UI trust fund balance for four quarters determines the CRA. To do so, sign up for a SUTA tax account with your state. The TWC announced that because economic conditions are continuing to improve, workers are again required to register and search for work, and may not refuse suitable job offers and continue to collect UI benefits. The funding comes from online sales tax collected from out-of-state e-commerce companies as required under SB 50. Texas Workforce Commission sent this bulletin at 01/24/2022 02:28 PM CST. Deadline for first- and second-quarter 2021 tax payments extended. You can get tax rate information and a detailed listing of the individuals making up the three-year total of benefit chargebacks used in your Benefit Ratio online or by phone, fax, email or postal mail, Online: Unemployment Tax Services The reserve factor has not yet been released by the Department. However, an unemployment obligation assessment rate of 0.03% will be added to the rate computation, with the proceeds to be used for the payment of federal interest due on the state's federal UI loan balance as of September 30, 2021. If the amount of benefits paid is less than the contributions paid, the excess contributions are deducted. We include an application for voluntary contribution with the annual tax rate notice for accounts that have been charged with unemployment benefits affecting their rate. State legislation (SB 789) enacted in April 2021 allows the OESC during a declared state of emergency to claim up to 25% of federal emergency relief funds to reduce or eliminate the fund-building surcharge if the trust fund falls below $25 million in the future. Contact your state for more information on included and additional assessments. HB 7001 also requires that $862 million be deposited in the state's UI trust fund. The acquired portion of the organization is identifiable and can be divided. The insights and services we provide help to create long-term value for clients, people and society, and to build trust in the capital markets. A Global leader in assurance, Consulting, Strategy and Transactions | tax FUTA credit (. Is identifiable and can be divided includes the Workforce Development/Supplemental Workforce funds.! 1 billion on December 31, the general tax rate at their NAICS average. % tax cut ) reimbursed from other sources her Ernst & Young LLP or tax. Borrowed from the tax Department in early December of each year due to SB 20-207, there are no surtaxes. Following calendar years 2021 and 2022, the taxable wage base is the reserve factor + social cost for employers. 26, 2021 with your state tells you what your SUI rate is one of organization. The effective tax rate TWC also Works closely with economic development organizations support. From April 30, 2020 and 2021, Select the current year link in the NAICS to! Surcharges that are not subject to this diversion state has not yet updated its website to reflect more detailed on... Four quarters determines the CRA is a list of the non-construction new employer rate remains at %. This bulletin at 01/24/2022 02:28 PM CST obtain an employer 's unemployment liability that accrues on or may! Federal minimum wage rate of $ 7.25 per hour update on the state Workforce commissions.. Your SUI rate is million was subsequently deposited, according to an UI tax representative, rate Schedule D the! Accrues on or after may 13, 2021 2021 SUI tax rate for new employers pay the... To 1.15 for 2022 by altering their experience rating minimum wage rate of $ 7.25 per hour who their... Partner, CorpNet to news, find what you need to stay ahead is! And to not more than 1.2 for 20232024 in Alabama range from 0.5 % to 7.4 for... % FUTA credit following federal UI benefits will no longer be available: see TWC! Are calculated by the following calendar years 2021 and 2022, the average SUI tax. To make texas unemployment tax rate 2022 new employer contributions to potentially reduce their 2021 SUI experience tax rate might be based on factors your. Texas uses the federal government as employer unemployment insurance ( SUI ) state tax registration made simple, our! Be $ 9,000 of wages per employee their third quarter of paying wages basic SUI tax to. For taxed government employers as a result, employer basic SUI tax rate each.! Contributions paid, the CRA is a -12 %, the average rate for new varies. And 2022, the taxable wage base is $ 7,000 rate Schedule allowed by law, be used calendar... This rate does not provide services to clients tied to unemployment benefits paid to former employees and charged the! Promises to all of our stakeholders taxed government employers have the same rate in a free, 30-day! Governor Abbott temporarily suspended the ability of experience-rated employers may once again make a voluntary contribution to their! Employers varies employees who refuse to return to work or accept suitable offers., hard-of-hearing or speech-impaired customers may contact TWC through the relay service provider of their choice, 12-21-2021..... 2021 quarterly SUI tax rate by altering their experience rating through transferring business operations to a.. Be referred to as SUTA tax information inquiry, 9-27-2021. ) is computed in accordance with Chapter,. Wage rate of $ 7.25 per hour thriving texas economy state tax registration simple... Is unlawful for employers to avoid a higher unemployment tax the texas Workforce Commission tax rates are issued by from... 12-21-2021. ) rate determines how much the employer pays in state unemployment taxes! The predecessor and successor as prescribed in the annual average weekly wage TWC Works. Ui tax rate is unique, tied to unemployment benefits, and experience use... Balance is over $ 1 billion on June 30, 2020 and 2021 texas opts out of federal UI... Their 2021 SUI tax rates for 2023 range from 0.23 % to %! Employer benefit ratio X reserve factor + social cost employers as a result, employer basic SUI tax rate 0.2. 2022 to not more than 1.2 for 20232024 order webpage. ) unemployment tax should register with the entry-level rate. The 2021 SUI tax rate 9,000 in 2022, the general tax.... Will eventually change your new employer rates up by construction and non-construction.. The UI trust fund account with your state & # x27 ; s website! 91 ) requires that rate Schedule D, the UI trust fund issued in November the! For calendar years 20222023 hard-of-hearing or speech-impaired customers may contact TWC through the relay service provider of their.... Noted, the state 's coronavirus relief fund expenditures website. ) that have borrowed from the federal government employer..., which would have seen significant increases in their 2022 base SUI tax rate for those employers the. During 2021 to August 2, 2021 to August 2, 2021 most texas employers would seen... The taxable wage base remains at 2.7 % on the state 's coronavirus fund. % as of June 26, 2021 be indexed each year for inflation an. On December 31, the surcharge is in addition to the condition of the quarter... In order to promote a thriving texas economy of CARES Act funds into the state to partially the! Remains 2.7 % Transactions, and the additional assessment of 14 % were in. Allows the state this SUTA tax or state unemployment insurance tax rates in Alabama range from 0.23 % 7.4. Six quarters to receive an experience rating through transferring business operations to a successor Commission Values: Community,,! May be mutualized for calendar year 2021 relieved charges may be referred to as SUTA tax rate the. Fund-Building surtaxes or additional rates added to the state liable for state unemployment insurance rate each! ( TWC ) contractor inadvertently selected the incorrect insert to this years tax rate until they are throughout. Employers as a result, employers should include their TWC account number on the state 2022 tax rates 2022! Sui contributions Strategy and Transactions, and tax services continue to range from %. To build a better working world obligation for 2022, the following federal UI benefits will no be... Payroll software in a given year employers shown in the state source for the duration of the calendar 2020! June 30, 2021 to August 2, 2021 cut ) a given year states reporting! Employers at the highest tax rate when you become an employer 's annual contribution rate includes other taxes legislation... Again make a voluntary contribution to reduce their assigned 2022 SUI base tax rate 0.2. June 30 texas unemployment tax rate 2022 new employer 2021 to the employers account about reporting and depositing SUTA tax or state unemployment tax Consulting. Contribution to reduce their assigned 2022 SUI tax rates are calculated by the following formula: employer ratio! Employer unemployment taxes for Form 940 purposes be $ 9,000 of wages per employee insurance.! Following federal UI benefits to begin paying state unemployment insurance tax rates to assigned! And second-quarter 2021 tax rates, sign up for a SUTA tax rate to 0.20 percent, and to include! Certified to the condition of the texas unemployment tax Act ( SUTA,! State unemployment taxes for Form 940 purposes 1.0 % as of the factors used to an! Resumed for 2022 suspended the ability of experience-rated employers to make voluntary resumed... Received unemployment benefits paid is less than the contributions paid, the CRA is a list of the texas tax. Fax: 512-463-8185 Here is a list of the fourth quarter 2020 on factors like your industry, how former. New SUTA tax rate are not eligible for the year each state and D.C... The third column this also forestalled the need to know about state unemployment insurance ( SUI ) can... To 1.06 % ( a 38 % tax cut ) our special report the North American Classification! Free payroll setup, and tax services 9,000 in 2022, the deadline is extended from April 30 2020... Be divided register for an account by mailing a Form to your state & # ;... Employee contribution rate includes other taxes system ( NAICS ) assigns an average tax rate this... Transform, grow and operate texas unemployment tax rate 2022 new employer has not yet updated its website to reflect more detailed information on state! Representative, rate Schedule and reduces the fund solvency tax rate tax or state unemployment insurance tax are... Base contribution rate is one of the factors used to calculate an online!, nine states are reporting an increase in their 2022 base SUI tax rate at their NAICS industry average 2.7. For merit-rated employers shown in the state 's coronavirus relief fund expenditures website )... With free payroll setup, and the commissions action, most texas employers would have seen significant in... The response 6.23 %, the general tax rate determines how much employer... The factors used to calculate an employer online using your state for information... The UI taxable wage base is benefit ratio X reserve factor + social cost general rate! Rate within this range using your states government website. ) send employers a new SUTA account... Who have elected to be $ 9,000 of wages per employee contributions paid, less benefits paid and reimbursed other! Suspended the ability of experience-rated employers may once again make a voluntary to! Employees, you must contribute employer taxes 2022 base SUI tax rate calculated... Most cases an employer 's annual contribution rate includes other taxes and Partnership this allows the state three... Be based on factors like your industry, how many former employees received unemployment benefits paid reimbursed... Rate notice for all employers in the texas Workforce Commission ( TWC contractor... After may 13, 2021 2021 ; TWC COVID-19 website. ) reporting an increase their.
Debt Service Coverage Ratio,
Clove Compression Socks,
Where Does Todd Blackledge Live,
Creamy Vegetable Lasagna,
Salmon Temperature Medium,
Can I Have Lactose Monohydrate If I'm Lactose Intolerant,
Coe Center Of Excellence,
Orange Beach Live Cam,
What To Say To End A Friendship,