# § 3301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 439; Pub. L. 86–778, title V, § 523(a), Sept. 13, 1960, 74 Stat. 980; Pub. L. 87–6, § 14(a), Mar. 24, 1961, 75 Stat. 16; Pub. L. 88–31, § 2(a), May 29, 1963, 77 Stat. 51; Pub. L. 91–373, title III, § 301(a), Aug. 10, 1970, 84 Stat. 713; Pub. L. 92–329, § 2(a), June 30, 1972, 86 Stat. 398; Pub. L. 94–455, title XIX, § 1903(a)(11), Oct. 4, 1976, 90 Stat. 1808; Pub. L. 94–566, title II, § 211(b), Oct. 20, 1976, 90 Stat. 2676; Pub. L. 97–248, title II, § 271(b)(1), (c)(1), Sept. 3, 1982, 96 Stat. 554, 555; Pub. L. 99–514, title XVIII, § 1899A(42), Oct. 22, 1986, 100 Stat. 2960; Pub. L. 100–203, title IX, § 9153(a), Dec. 22, 1987, 101 Stat. 1330–326; Pub. L. 101–508, title XI, § 11333(a), Nov. 5, 1990, 104 Stat. 1388–470; Pub. L. 102–164, title IV, § 402, Nov. 15, 1991, 105 Stat. 1061; Pub. L. 103–66, title XIII, § 13751, Aug. 10, 1993, 107 Stat. 664; Pub. L. 105–34, title X, § 1035, Aug. 5, 1997, 111 Stat. 937; Pub. L. 110–140, title XV, § 1501(a), Dec. 19, 2007, 121 Stat. 1800; Pub. L. 110–343, div. B, title IV, § 404(a), Oct. 3, 2008, 122 Stat. 3860; Pub. L. 111–92, § 10(a), Nov. 6, 2009, 123 Stat. 2988; Pub. L. 115–141, div. U, title IV, § 401(b)(37), Mar. 23, 2018, 132 Stat. 1204.)
## Editorial Notes
### Amendments
2018— substituted “equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).” for “equal to—
“(1) 6.2 percent in the case of calendar years 1988 through 2010 and the first 6 months of calendar year 2011; or
“(2) 6.0 percent in the case of the remainder of calendar year 2011 and each calendar year thereafter;
of the total wages (as defined in section 3306(b)) paid by him during the calendar year (or portion of the calendar year) with respect to employment (as defined in section 3306(c)).”
2009— inserted “(or portion of the calendar year)” after “during the calendar year” in concluding provisions and substituted “through 2010 and the first 6 months of calendar year 2011” for “through 2009” in par. (1) and “the remainder of calendar year 2011” for “calendar year 2010” in par. (2).
2008—Par. (1). , substituted “through 2009” for “through 2008”.
Par. (2). , substituted “calendar year 2010” for “calendar year 2009”.
2007—Par. (1). , substituted “2008” for “2007”.
Par. (2). , substituted “2009” for “2008”.
1997—Par. (1). , substituted “2007” for “1998”.
Par. (2). , substituted “2008” for “1999”.
1993—Par. (1). , substituted “1998” for “1996”.
Par. (2). , substituted “1999” for “1997”.
1991—Par. (1). , substituted “1996” for “1995”.
Par. (2). , substituted “1997” for “1996”.
1990—Par. (1). , substituted “1988 through 1995” for “1988, 1989, and 1990”.
Par. (2). , substituted “1996” for “1991”.
1987—Pars. (1), (2). amended pars. (1) and (2) generally. Prior to amendment, pars. (1) and (2) read as follows:
“(1) 6.2 percent, in the case of a calendar year beginning before the first calendar year after 1976, as of January 1 of which there is not a balance of repayable advances made to the extended unemployment compensation account (established by section 905(a) of the Social Security Act); or
“(2) 6.0 percent, in the case of such first calendar year and each calendar year thereafter;”.
1986—Par. (1). substituted “unemployment” for “unemployed”.
1982—Par. (1). , substituted “6.2 percent” for “3.5 percent”.
, substituted “3.5 percent” for “3.4 percent”.
Par. (2). , substituted “6.0 percent” for “3.2 percent”.
1976— substituted provisions imposing an excise tax equal to 3.4 percent, in the case of a calendar year beginning before the first calendar year after 1976, as of January 1 of which there is not a balance of repayable advances made to the extended unemployed compensation account (established by section 905(a) of the Social Security Act), or 3.2 percent, in the case of such first calendar year and each calendar year thereafter, of the total wages (as defined in section 3306(b)) paid by him during the calendar year with respect to employment (as defined in section 3306(c)), for provisions imposing an excise tax for the calendar year 1970 and each calendar year thereafter, with respect to having individuals in his employ, equal to 3.2 percent of the total wages (as defined in section 3306(b)) paid by him during the calendar year with respect to employment (as defined in section 3306(c)) and provisions that, in the case of wages paid during the calendar year 1973, the rate of such tax should be 3.28 percent in lieu of 3.2 percent.
substituted “each calendar year” for “the calendar year 1970 and each calendar year thereafter” and struck out provisions relating to the rate of tax in the case of wages paid during the calendar year 1973.
1972— inserted provisions setting forth the rate of tax in the case of wages paid during the calendar year 1973.
1970— increased the rate from 3.1 percent to 3.2 percent and struck out provisions setting special rates for wages paid during 1962 and 1963.
1963— reduced the tax rate for the year 1963 from 3.5 percent to 3.35 percent.
1961— provided for a tax rate of 3.5 percent for calendar years 1962 and 1963.
1960— substituted “1961” for “1955” and “3.1 percent” for “3 percent”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2009 Amendment
> “The amendments made by this section [amending this section] shall apply to wages paid after
>
> .”
, , , provided that:
### Effective Date of 2008 Amendment
> “The amendments made by this section [amending this section] shall apply to wages paid after
>
> .”
, , , provided that:
### Effective Date of 2007 Amendment
> “The amendments made by this section [amending this section] shall apply to wages paid after
>
> .”
, , , provided that:
Amendment by effective on the date that is 1 day after , see , set out as an Effective Date note under , The Congress.
### Effective Date of 1990 Amendment
> “The amendments made by this section [amending this section] shall apply to wages paid after
>
> .”
, , , provided that:
### Effective Date of 1987 Amendment
> “The amendment made by subsection (a) [amending this section] shall apply to wages paid on or after
>
> .”
, , , provided that:
### Effective Date of 1982 Amendment
> **“(1)** **Subsections (a) and (b).—** The amendments made by subsections (a) and (b) [amending this section, sections 3306 and 6157 of this title, and sections 1101 and 1105 of Title 42, The Public Health and Welfare] shall apply to remuneration paid after December 31, 1982.
>
> **“(2)** **Subsection (c).—** The amendments made by subsection (c) [amending this section, sections 3302 and 6157 of this title, and section 1101 of Title 42] shall apply to remuneration paid after December 31, 1984.”
, (2), formerly § 271(b)(1), (2), , , as redesignated by , , , provided that:
### Effective Date of 1976 Amendment
> “The amendment made by subsection (b) [amending this section] shall apply to remuneration paid after
>
> .”
, , , provided that:
### Effective Date of 1970 Amendment
, , , provided that the amendment made by that section is effective with respect to remuneration paid after .
### Effective Date of 1960 Amendment
> “The amendments made by subsection (a) [amending this section] shall apply only with respect to the calendar year 1961 and calendar years thereafter.”
, , , provided that:
### Savings Provision
For provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .
### Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .