[ 'wage_base' => 27700, 'new_employer_rate' => null ], //New employer rate varies 20210101 => [ 'wage_base' => 27300, 'new_employer_rate' => null ], 20200101 => [ 'wage_base' => 26400, 'new_employer_rate' => null ], 20190101 => [ 'wage_base' => 25400, 'new_employer_rate' => null ], ]; } ?>