Contribution Rate Tables
|
Employer’s Reserve Ratio
|
Base Rate
|
<2.00%
0.10%
|
<1.90%
0.20%
|
<1.80%
0.30%
|
<1.70%
0.40%
|
<1.60%
0.50%
|
<1.50%
0.60%
|
<1.40%
0.70%
|
|
+9%
or More
|
0.54%
|
0.64%
|
0.74%
|
0.84%
|
0.94%
|
1.04%
|
1.14%
|
1.24%
|
|
+8%
but <9%
|
0.89%
|
0.99%
|
1.09%
|
1.19%
|
1.29%
|
1.39%
|
1.49%
|
1.59%
|
|
+7%
but <8%
|
1.24%
|
1.34%
|
1.44%
|
1.54%
|
1.64%
|
1.74%
|
1.84%
|
1.94%
|
|
+6%
but <7%
|
1.59%
|
1.69%
|
1.79%
|
1.89%
|
1.99%
|
2.09%
|
2.19%
|
2.29%
|
|
+5%
but <6%
|
1.94%
|
2.04%
|
2.14%
|
2.24%
|
2.34%
|
2.44%
|
2.54%
|
2.64%
|
|
+4%
but <5%
|
2.29%
|
2.39%
|
2.49%
|
2.59%
|
2.69%
|
2.79%
|
2.89%
|
2.99%
|
|
<+4%
but >-5%
|
2.64%
|
2.74%
|
2.84%
|
2.94%
|
3.04%
|
3.14%
|
3.24%
|
3.34%
|
|
-5%
but <-10%
|
2.99%
|
3.09%
|
3.19%
|
3.29%
|
3.39%
|
3.49%
|
3.59%
|
3.69%
|
|
-10%
but <-15%
|
3.34%
|
3.44%
|
3.54%
|
3.64%
|
3.74%
|
3.84%
|
3.94%
|
4.04%
|
|
-15%
but <-20%
|
3.69%
|
3.79%
|
3.89%
|
3.99%
|
4.09%
|
4.19%
|
4.29%
|
4.39%
|
|
-20%
but <-25%
|
4.04%
|
4.14%
|
4.24%
|
4.34%
|
4.44%
|
4.54%
|
4.64%
|
4.74%
|
|
-25%
but <-30%
|
4.39%
|
4.49%
|
4.59%
|
4.69%
|
4.79%
|
4.89%
|
4.99%
|
5.09%
|
|
-30%
but <-35%
|
4.74%
|
4.84%
|
4.94%
|
5.04%
|
5.14%
|
5.24%
|
5.34%
|
5.44%
|
|
-35%
but <-40%
|
5.09%
|
5.19%
|
5.29%
|
5.39%
|
5.49%
|
5.59%
|
5.69%
|
5.79%
|
|
-40%
or More
|
5.40%
|
5.50%
|
5.60%
|
5.70%
|
5.80%
|
5.90%
|
6.00%
|
6.10%
|
On or about January 31st, of each calendar year, a Notice of Contribution
Rate is mailed to the employer showing his rate for the current year. This
form also reflects in detail a schedule of the computation of the rate.
In addition to the contribution rate, a contingency charge of six
one-hundredths of one percent (0.06%) is assessed upon wages as defined in
Section 41-27-380. (See Section 41-27-410.)
The rate table shown above is effective January 1, 2000.
|
