§ 22-4-11-3 — Rate schedules for contributions; determination

(a) The applicable schedule of rates for
calendar years before January 1, 2011, shall be determined by the ratio
resulting when the balance in the fund as of the determination date is
divided by the total payroll of all subject employers for the immediately
preceding calendar year. Schedule A, B, C, or D, appearing on the line
opposite the fund ratio in the schedule below, shall be applicable in
determining and assigning each employer's contribution rate for the
calendar year immediately following the determination date. For the
purposes of this subsection, "total payroll" means total remuneration
reported by all contributing employers as required by this article and
does not include the total payroll of any employer who elected to
become liable for payments in lieu of contributions (as defined in IC 22-4-2-32). For the purposes of this subsection, "subject employers"
means those employers who are subject to contribution.
(b) Except as provided in subsection (c), the applicable schedule of
rates for calendar years after December 31, 2010, and before January
1, 2021, shall be determined by the ratio resulting when the balance in
the fund as of the determination date is divided by the total payroll of
all subject employers for the immediately preceding calendar year.
Schedules A through I appearing on the line opposite the fund ratio in
the schedule below are applicable in determining and assigning each
employer's contribution rate for the calendar year immediately
following the determination date. For purposes of this subsection, "total
payroll" means total remuneration reported by all contributing
employers as required by this article and does not include the total
payroll of any employer who elected to become liable for payments in
lieu of contributions (as defined in IC 22-4-2-32). For purposes of this
subsection, "subject employers" means those employers who are
subject to contribution.
(c) For calendar years 2011 through 2020, Schedule E applies in
determining and assigning each employer's contribution rate.
(d) Except as provided in subsection (e), the applicable schedule of
rates for calendar years after December 31, 2020, shall be determined
by the ratio resulting when the balance in the fund as of the
determination date is divided by the total payroll of all subject
employers for the immediately preceding calendar year. Schedules A
through E appearing on the line opposite the fund ratio in the schedule
below are applicable in determining and assigning each employer's
contribution rate for the calendar year immediately following the
determination date. For purposes of this subsection, "total payroll"
means total remuneration reported by all contributing employers as
required by this article and does not include the total payroll of any
employer who elected to become liable for payments in lieu of
contributions (as defined in IC 22-4-2-32). For purposes of this
subsection, "subject employers" means those employers who are
subject to contribution.
(e) For calendar years 2021 through 2025, Schedule C applies in
determining and assigning each employer's contribution rate.
(f) Any adjustment in the amount charged to any employer's
experience account made subsequent to the assignment of rates of
contributions for any calendar year shall not operate to alter the amount
charged to the experience accounts of any other base-period employers.
Formerly: Acts 1947, c.208, s.1103; Acts 1955, c.317, s.7; Acts
1965, c.190, s.6; Acts 1967, c.310, s.15; Acts 1971, P.L.355, SEC.25.
As amended by Acts 1977, P.L.262, SEC.20; Acts 1982, P.L.136,
SEC.1; P.L.225-1985, SEC.3; P.L.171-1991, SEC.2; P.L.1-1992,
SEC.108; P.L.202-1993, SEC.4; P.L.1-1994, SEC.112; P.L.21-1995,
SEC.76; P.L.259-1997(ss), SEC.2; P.L.30-2000, SEC.2; P.L.273-2003,
SEC.3; P.L.175-2009, SEC.13; P.L.110-2010, SEC.27; P.L.1-2010,
SEC.87; P.L.2-2011, SEC.10; P.L.42-2011, SEC.40; P.L.6-2012,
SEC.154; P.L.158-2020, SEC.1.