If there are NO Benefits charged in last 108 months/9 years If there are NO Benefits charged in last 96 months/8 years If there are NO Benefits charged in last 84 months/7 years If there are NO Benefits charged in last 72 months/6 years If there are NO Benefits charged in last 60 months/5 years If Chargeable Benefits Component (CBC) calculates less than. If an Employer has any benefits charged in Last 60 mos. However, for employers with no, or very few, benefit charges the Nonchargeable Benefits Component (NBC) can gradually become as low as 0.06% (6/100). This component is generally a flat 1.0% for all contributing employers with three or more years in business (the look-back period still remains at 9 years 108 months). This component is the only one of the three components of the unemployment tax rate that does not reflect an employer's own experience.
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