Tax Rates, Wage Limits, and Value 

                         of Meals and Lodging 

        Maximum          Maximum                       DI Elect 
                                                                             Value of Meals 
             Taxable     UI Tax %                   Coverage 
        Wage Base                            SDI 
                                        ETT  Tax    Qtrly 
YEAR    UI      DI       Unrated  Rated %    %      Wages  Tax %      DAY    BR.    LU.    DI.   UNID. 

2023    7,000  153,164   3.4        6.2 0.1  0.9    *      6.93    13.85     2.85 4.25     6.75  4.95 

2022    7,000  145,600   3.4        6.2 0.1  1.1    *      5.64    12.95     2.65 4.00     6.30  4.65 

2021    7,000  128,298   3.4        6.2 0.1  1.2    *      6.84    12.45     2.55 3.85     6.05  4.45 

2020    7,000  122,909   3.4        6.2 0.1  1.0    *      5.25    12.05     2.45 3.70     5.85  4.30 

2019    7,000  118,371   3.4        6.2 0.1  1.0    *      5.13    11.80     2.40 3.65     5.75  4.25 

2018    7,000  114,967   3.4        6.2 0.1  1.0    *      4.59    11.60     2.40 3.55     5.65  4.15 

2017    7,000  110,902   3.4        6.2 0.1  0.9    *      4.55    11.50     2.35 3.55     5.60  4.15 

2016    7,000  106,742   3.4        6.2 0.1  0.9    *      4.67    11.40     2.35 3.50     5.55  4.10 

          * The Disability Insurance Elective Coverage quarterly wages are the greater of $1,150,
        or 25 percent of the proft shown on the individual’s IRS Schedule SE, as reported
        on or before April 15 of the preceding tax year (e.g., on the 2021 Internal Revenue
        Service schedule for 2023).

        Note:   Lodging: (66.67 percent of ordinary rental value, but not to exceed the 
                Maximum or be less than the Minimum listed under the Value of Lodging table.)  
                These values apply to non-maritime employees only. 

                                        Value of Lodging 

                         Year           Max. Per Month     Min. Per Week 

                         2023              $1759                $57.05 
                         2022              $1715                $55.60 
                         2021              $1688                $54.75 
                         2020              $1607                $52.10 
                         2019              $1528                $49.55 
                         2018              $1456                $47.25 
                         2017              $1387                $45.00 
                         2016              $1332                $43.20 

DE 3395 Rev. 66 (12-22)  (INTERNET)                                                              CU