Employer size | Number of workers | 2023 expenditure rate | 2024 expenditure rate |
Large | All employers with 100 or more workers | $3.40 per hour | $3.51 per hour |
Medium |
Businesses with 20 to 99 workers Nonprofits with 50 to 99 workers |
$2.27 per hour | $2.34 per hour |
Small |
Businesses with 0 to 19 workers Nonprofits with 0 to 49 workers |
Exempt | Exempt |