Unemployment Insurance Tax (UI) is a federal program that provides temporary payments to workers that are unemployed, and this employment status is not based on their own actions. Washington State Unemployment Insurance rates change year to year, ranging from 0.11% to 5.40% based on wages. There is also a social cost tax of 1.22%. (The social cost tax is for unemployment costs that can’t be collected by a single employer and is shared by all employers.) New employers use the average experience tax rate—in 2021, that rate is 0.97%.