Experience-Rating Operations in 1946

*Prepared in the Program Division, B u reau of Employment Security. D U R I N G 1946, employers subject to State unemployment insurance laws were taxed at an estimated average rate of 1.4 percent of taxable pay rolls (table l ) 1 —the lowest average rate since the first year of the program (1936) when the Federal tax rate was only 1 percent. The 1.4percent revenue rate is expected to yield $828 million 2 on 1946 wages, a decline of nearly $100 million from the amount payable by employers in 1945, when the average tax rate was 1.59 percent. For the 45 States with experience-rating provisions, the average employer tax rate declined from 1.55 percent in 1945 to 1.3 percent in 1946.