Backfill Hawaii's UI taxable wage base to 1970 and fix its 2015 new-employer rate

changelog.d/hi-ui-wage-base-history.fixed.md

@@ -0,0 +1 @@
+Set Hawaii's employer unemployment insurance taxable wage base for every year from 1970, and its new-employer rate from 2015, when it was 3% under schedule D.

policyengine_us/parameters/gov/states/hi/tax/payroll/unemployment/default_rate.yaml

@@ -1,7 +1,13 @@
 description: Hawaii assigns this unemployment insurance contribution rate to each new employer.
 values:
-  # These rates leave out the 0.01% employment and training assessment that
-  # Section 383-129 adds to contributions.
+  # New employers take the rate for a .0000 reserve ratio on the year's
+  # schedule (Section 383-66(a)(2)). DLIR's evaluation puts schedule D in
+  # effect for 2015 and C for 2016 to 2020, which Section 383-68 sets at 3.0%
+  # and 2.4% for that reserve ratio. These rates leave out the 0.01%
+  # employment and training assessment that Section 383-129 adds to
+  # contributions.
+  2015-01-01: 0.03
+  2016-01-01: 0.024
   2018-01-01: 0.024
   2021-01-01: 0.03
   2023-01-01: 0.04
@@ -15,7 +21,7 @@ metadata:
   reference:
     - title: Hawaii Department of Labor and Industrial Relations, Tax Rate Schedule and Weekly Benefit Amount (new employer rate and taxable wage base, 2020 to 2026)
       href: https://labor.hawaii.gov/ui/tax-rate-schedule-and-weekly-benefit-amount/
-    - title: Hawaii Department of Labor and Industrial Relations, Annual Evaluation of the Unemployment Compensation Trust Fund, December 2019 (rate schedules and taxable wage bases for 2018 and 2019)
+    - title: "Hawaii Department of Labor and Industrial Relations, Annual Evaluation of the Unemployment Compensation Trust Fund, December 2019 (contribution rate schedules and the schedule in effect, 2015 to 2020) #page 5,22,27"
       href: https://labor.hawaii.gov/wp-content/uploads/2020/01/UI-Fund-Evaluation-2020.pdf#page=5
     - title: Hawaii Revised Statutes Section 383-66(a)(2), contribution rate for new or newly covered employers
       href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0066.htm

policyengine_us/parameters/gov/states/hi/tax/payroll/unemployment/taxable_wage_base.yaml

@@ -1,5 +1,68 @@
 description: Hawaii limits employer unemployment insurance contributions to this amount of each worker's annual wages.
 values:
+  # Section 383-61(b) sets the base at the average annual wage for the four
+  # quarters ending June 30 of the preceding year, rounded to the nearest
+  # hundred dollars. Subsections (c) and (d) set the years marked below. DLIR
+  # lists the bases from 1970 to 2020 in its December 2019 trust fund
+  # evaluation and the bases from 2020 on its tax rate schedule page.
+  1970-01-01: 5_500
+  1971-01-01: 6_000
+  1972-01-01: 6_300
+  1973-01-01: 6_500
+  1974-01-01: 6_800
+  1975-01-01: 7_300
+  1976-01-01: 7_800
+  1977-01-01: 9_300
+  1978-01-01: 9_800
+  1979-01-01: 10_400
+  1980-01-01: 11_200
+  1981-01-01: 12_200
+  1982-01-01: 13_100
+  1983-01-01: 13_800
+  1984-01-01: 14_600
+  1985-01-01: 15_100
+  1986-01-01: 15_600
+  1987-01-01: 16_500
+  # Section 383-61(d)(3) set 1988 at half the average annual wage, because the
+  # ratio of the current to the adequate reserve fund, 2.08, reached 1.2.
+  1988-01-01: 8_700
+  1989-01-01: 18_600
+  1990-01-01: 19_900
+  # Section 383-61(c) set 1991 at $7,000, the federal unemployment tax base.
+  1991-01-01: 7_000
+  1992-01-01: 22_700
+  1993-01-01: 23_900
+  1994-01-01: 25_000
+  1995-01-01: 25_500
+  1996-01-01: 25_800
+  1997-01-01: 26_000
+  1998-01-01: 26_400
+  1999-01-01: 27_000
+  2000-01-01: 27_500
+  2001-01-01: 28_400
+  2002-01-01: 29_300
+  2003-01-01: 30_200
+  2004-01-01: 31_000
+  2005-01-01: 32_300
+  2006-01-01: 34_000
+  2007-01-01: 35_300
+  # Section 383-61(c) set 2008 and 2009 at $13,000 while the trust fund held
+  # at least the adequate reserve. Act 110 of 2007 first set $13,000 for 2008
+  # to 2010, and Act 2 of 2010 gave 2010 the 90% rule below.
+  2008-01-01: 13_000
+  2009-01-01: 13_000
+  # Section 383-61(c) set 2010 and 2011 at 90% of the average annual wage
+  # (Act 2 of 2010, retroactive to January 1, 2010). Subsection (b) rounds the
+  # average to the nearest hundred dollars, so 2010 takes 90% of $38,800.
+  # DLIR's evaluation lists $34,900 for 2010, rounding the 90% figure too.
+  2010-01-01: 34_920
+  2011-01-01: 34_200
+  2012-01-01: 38_800
+  2013-01-01: 39_600
+  2014-01-01: 40_400
+  2015-01-01: 40_900
+  2016-01-01: 42_200
+  2017-01-01: 44_000
   2018-01-01: 45_900
   2019-01-01: 46_800
   2020-01-01: 48_100
@@ -15,7 +78,9 @@ metadata:
   unit: currency-USD
   label: Hawaii unemployment taxable wage base
   reference:
+    - title: Hawaii Revised Statutes Section 383-61, payment of contributions; wages not included
+      href: https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0061.htm
+    - title: "Hawaii Department of Labor and Industrial Relations, Annual Evaluation of the Unemployment Compensation Trust Fund, December 2019 (taxable wage bases, 1970 to 2020) #page 9,29"
+      href: https://labor.hawaii.gov/wp-content/uploads/2020/01/UI-Fund-Evaluation-2020.pdf#page=9
     - title: Hawaii Department of Labor and Industrial Relations, Tax Rate Schedule and Weekly Benefit Amount (new employer rate and taxable wage base, 2020 to 2026)
       href: https://labor.hawaii.gov/ui/tax-rate-schedule-and-weekly-benefit-amount/
-    - title: Hawaii Department of Labor and Industrial Relations, Annual Evaluation of the Unemployment Compensation Trust Fund, December 2019 (rate schedules and taxable wage bases for 2018 and 2019)
-      href: https://labor.hawaii.gov/wp-content/uploads/2020/01/UI-Fund-Evaluation-2020.pdf#page=5

policyengine_us/tests/core/test_employer_state_payroll_tax_history_invariants.py

@@ -16,10 +16,10 @@
    default rate and taxable wage base equal the published value for that
    month, and so do New Jersey's employer TDI and workforce fund rates, Rhode
    Island's Job Development Fund rate and 2019 adjustment, and Alaska's
-   employee contribution rate. Apart from Minnesota's wage base, which keeps
-   DEED's 2014-2017 values, the parameters start in 2018, so 2015-2017 read
-   the value in force on January 1, 2018, an intended approximation that this
-   test pins.
+   employee contribution rate. Minnesota's wage base keeps DEED's 2014-2017
+   values, and Hawaii's rate and wage base keep DLIR's earlier values. The
+   other parameters start in 2018, so 2015-2017 read the value in force on
+   January 1, 2018, an intended approximation that this test pins.
 2. Dates: every stored value of a parameter that an annual rate averages
    begins a calendar quarter. The annual rates read only the four quarter
    starts, so this keeps them equal to the average of all twelve months.
@@ -657,9 +657,17 @@
 }
 # END PUBLISHED_SUTA
 
-# Minnesota's wage base keeps its 2015-2017 values (DEED, history of tax rate
-# factors); every other parameter reads its 2018 value in those years.
-PRE_2018_WAGE_BASE = {"MN": {2015: 30_000, 2016: 31_000, 2017: 32_000}}
+# Minnesota's wage base (DEED, history of tax rate factors) and Hawaii's rate
+# and wage base (DLIR, December 2019 trust fund evaluation, Appendix B: the
+# schedule in effect and the taxable wage base) keep their 2015-2017 values;
+# every other parameter reads its 2018 value in those years. Hawaii's new
+# employers take the .0000 reserve ratio rate of schedule D in 2015 and of
+# schedule C in 2016 and 2017 (HRS 383-66(a)(2) and 383-68).
+PRE_2018_WAGE_BASE = {
+    "HI": {2015: 40_900, 2016: 42_200, 2017: 44_000},
+    "MN": {2015: 30_000, 2016: 31_000, 2017: 32_000},
+}
+PRE_2018_RATE = {"HI": {2015: 0.03, 2016: 0.024, 2017: 0.024}}
 
 # New Jersey Department of Labor and Workforce Development, rate information:
 # new-employer TDI rate and workforce development and supplemental workforce
@@ -704,6 +712,8 @@ def _annual_rate(code, year):
 
 
 def _rate_in_month(code, year, month):
+    if year in PRE_2018_RATE.get(code, {}):
+        return PRE_2018_RATE[code][year]
     if year < FIRST_PUBLISHED_YEAR:
         # Backdating copies the first stored value to earlier years.
         return _quarterly_rates(code, FIRST_PUBLISHED_YEAR)[0]