Tax Rates, Wage Limits, and Value of Meals and Lodging

         Maximum 
         Taxable                   Maximum                                      DI Elect              Value of Meals
         Wage Base                 UI Tax %            SDI                      Coverage
                                                   ETT Tax                      Qtrly 
YEAR     UI             DI         Unrated   Rated %   %                        Wages Tax % DAY   BR.  LU.          DI.  UNID.
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
2015     7,000          104,378    3.4       6.2   0.1 0.9                      *     3.90  11.05 2.25 3.40         5.40 3.95

* The Disability Insurance Elective Coverage quarterly wages are the greater of                   Value of Lodging
$1,150, or 25 percent of the profit shown on the individual’s IRS Schedule SE,              Year  Max. Per Month    Min. Per Week
as reported on or before April 15 of the preceding tax year (e.g., on the 2020 
Internal Revenue Service schedule for 2022).                                                2022       $1715        $55.60
                                                                                            2021       $1688        $54.75
NOTE:  Lodging: (66.67 percent of ordinary rental value, but not to exceed                  2020       $1607        $52.10
     the Maximum or be less than the Minimum listed under the Value of                      2019       $1528        $49.55
     Lodging table.) These values apply to non-maritime employees only.                     2018       $1456        $47.25
                                                                                            2017       $1387        $45.00
                                                                                            2016       $1332        $43.20
                                                                                            2015       $1287        $41.75
DE 3395 Rev. 65 (12-21) (INTERNET)                     Page 1 of 1                                                        CU