Oklahoma § 40-3-109 Experience rate.

Oklahoma Statutes

§ 40-3-109 — Experience rate.

Oklahoma § 40-3-109

Title 40Labor

This text of Oklahoma § 40-3-109 (Experience rate.) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Okla. Stat. tit. 40, § 40-3-109 (2026).

Text

EXPERIENCE RATE. The contribution rate for each employer for each calendar quarter after July 1, 2010, to be applied to the employer’s current payroll shall be in accordance with the following table based upon the state experience factor and his benefit wage ratio: When the State Experience Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed: 1% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0 3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3 4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0 5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7 7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3 8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5 9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1 10 1.0 2.0 3.0 4.0 

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EXPERIENCE RATE. The contribution rate for each employer for each calendar quarter after July 1, 2010, to be applied to the employer’s current payroll shall be in accordance with the following table based upon the state experience factor and his benefit wage ratio: When the State Experience Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed: 1% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0 3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3 4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0 5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7 7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3 8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5 9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1 10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0 11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1 12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3 13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7 14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1 15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7 16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3 17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9 18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6 19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3 20 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 21 0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8 22 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5 23 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3 24 0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2 25 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0 26 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8 27 0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7 28 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6 29 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4 30 0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3 31 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2 32 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1 33 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0 34 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9 35 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9 36 0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8 37 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7 38 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6 39 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6 40 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5 41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4 42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4 43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3 44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3 45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2 46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2 47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1 48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1 49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0 50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0 The Employer’s Contribution Rate Shall Be: 0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 1.0 When the State Experience Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed: 1% 110% 120% 130% 140% 150% 160% 170% 180% 190% 200% 2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0 3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7 4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0 5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0 6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3 7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6 8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0 9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2 10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2 12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7 13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4 14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3 15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3 16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5 17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8 18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1 19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5 20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0 21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5 22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1 23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7 24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3 25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0 26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7 27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4 28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1 29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9 30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7 31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5 32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3 33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7 36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6 37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4 38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3 39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1 40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0 41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9 42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8 43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7 44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5 45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4 46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3 47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3 48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2 49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1 50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 The Employer’s Contribution Rate Shall Be: 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0 When the State Experience Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed: 1% 210% 220% 230% 240% 250% 260% 270% 280% 290% 300% 2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0 3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0 4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0 5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0 6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0 7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9 8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5 9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3 10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0 11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3 12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0 13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1 14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4 15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0 16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8 17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6 18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7 19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8 20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0 21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3 22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6 23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0 24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5 25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0 26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5 27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1 28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7 29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3 30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0 31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7 32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4 33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1 34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8 35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6 36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3 37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1 38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9 39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7 40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5 41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3 42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1 43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0 44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8 45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7 46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5 47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4 48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3 49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1 50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 The Employer’s Contribution Rate Shall Be: 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0 When the State Experience Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed: 1% 310% 320% 330% 340% 350% 360% 370% 380% 390% 400% 2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0 3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3 4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0 5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0 6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7 7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1 8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0 9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4 10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0 11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4 12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3 13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8 14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6 15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7 16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0 17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5 18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2 19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1 20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0 21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0 22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2 23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4 24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7 25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0 26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4 27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8 28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3 29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8 30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3 31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9 32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5 33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1 34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4 36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1 37 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8 38 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5 39 7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3 40 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0 41 7.6 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 42 7.4 7.6 7.9 8.1 8.3 8.6 8.8 9.0 9.3 9.5 43 7.2 7.4 7.7 7.9 8.1 8.4 8.6 8.8 9.1 9.3 44 7.0 7.3 7.5 7.7 8.0 8.2 8.4 8.6 8.9 9.1 45 6.9 7.1 7.3 7.6 7.8 8.0 8.2 8.4 8.7 8.9 46 6.7 7.0 7.2 7.4 7.6 7.8 8.0 8.3 8.5 8.7 47 6.6 6.8 7.0 7.2 7.4 7.7 7.9 8.1 8.3 8.5 48 6.5 6.7 6.9 7.1 7.3 7.5 7.7 7.9 8.1 8.3 49 6.3 6.5 6.7 6.9 7.1 7.3 7.6 7.8 8.0 8.2 50 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0 The Employer’s Contribution Rate Shall Be: 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 4.0 When the State Experience Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed: 1% 410% 420% 430% 440% 450% 460% 470% 480% 490% 500% 2 205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0 3 136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7 4 102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0 5 82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0 6 68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3 7 58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4 8 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5 9 45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6 10 41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0 11 37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5 12 34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7 13 31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5 14 29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7 15 27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3 16 25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3 17 24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4 18 22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8 19 21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3 20 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0 21 19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8 22 18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7 23 17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7 24 17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8 25 16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0 26 15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2 27 15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5 28 14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9 29 14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2 30 13.7 14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7 31 13.2 13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1 32 12.8 13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6 33 12.4 12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2 34 12.1 12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7 35 11.7 12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3 36 11.4 11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9 37 11.1 11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5 38 10.8 11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2 39 10.5 10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8 40 10.3 10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5 41 10.0 10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2 42 9.8 10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9 43 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6 44 9.3 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.1 11.4 45 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 11.1 46 8.9 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 47 8.7 8.9 9.1 9.4 9.6 9.8 10.0 10.2 10.4 10.6 48 8.5 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 10.4 49 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 50 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 The Employer’s Contribution Rate Shall Be: 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 5.0 When the State Experience Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed: 1% 510% 520% 530% 540% 2 255.0 260.0 265.0 270.0 3 170.0 173.3 176.7 180.0 4 127.5 130.0 132.5 135.0 5 102.0 104.0 106.0 108.0 6 85.0 86.7 88.3 90.0 7 72.9 74.3 75.7 77.1 8 63.8 65.0 66.3 67.5 9 56.7 57.8 58.9 60.0 10 51.0 52.0 53.0 54.0 11 46.4 47.3 48.2 49.1 12 42.5 43.3 44.2 45.0 13 39.2 40.0 40.8 41.5 14 36.4 37.1 37.9 38.6 15 34.0 34.7 35.3 36.0 16 31.9 32.5 33.1 33.8 17 30.0 30.6 31.2 31.8 18 28.3 28.9 29.4 30.0 19 26.8 27.4 27.9 28.4 20 25.5 26.0 26.5 27.0 21 24.3 24.8 25.2 25.7 22 23.2 23.6 24.1 24.5 23 22.2 22.6 23.0 23.5 24 21.3 21.7 22.1 22.5 25 20.4 20.8 21.2 21.6 26 19.6 20.0 20.4 20.8 27 18.9 19.3 19.6 20.0 28 18.2 18.6 18.9 19.3 29 17.6 17.9 18.3 18.6 30 17.0 17.3 17.7 18.0 31 16.5 16.8 17.1 17.4 32 15.9 16.3 16.6 16.9 33 15.5 15.8 16.1 16.4 34 15.0 15.3 15.6 15.9 35 14.6 14.9 15.1 15.4 36 14.2 14.4 14.7 15.0 37 13.8 14.1 14.3 14.6 38 13.4 13.7 13.9 14.2 39 13.1 13.3 13.6 13.8 40 12.8 13.0 13.3 13.5 41 12.4 12.7 12.9 13.2 42 12.1 12.4 12.6 12.9 43 11.9 12.1 12.3 12.6 44 11.6 11.8 12.0 12.3 45 11.3 11.6 11.8 12.0 46 11.1 11.3 11.5 11.7 47 10.9 11.1 11.3 11.5 48 10.6 10.8 11.0 11.3 49 10.4 10.6 10.8 11.0 50 10.2 10.4 10.6 10.8 The Employer’s Contribution Rate Shall Be: 5.1 5.2 5.3 5.4 If the employer’s benefit wage ratio exceeds the amount in the last column of the table on the line for the current year’s state experience factor, his contribution rate shall be five and five- tenths percent (5.5%). CONDITIONAL FACTOR RATE Conditional Factor Rate Is: 0.1% 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% 1.1% A 0.4% 0.4% 0.5% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2% 1.3% 1.4% B 0.4% 0.5% 0.6% 0.7% 0.8% 1.0% 1.0% 1.1% 1.2% 1.3% 1.5% C 0.5% 0.6% 0.7% 0.8% 1.0% 1.1% 1.2% 1.3% 1.4% 1.6% 1.7% D 0.7% 0.9% 1.1% 1.2% 1.4% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 1.2% 1.3% 1.4% 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% A 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% B 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6% C 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9% D 2.2% 2.3% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% A 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% B 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7% C 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% D 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% A 3.7% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% B 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8% C 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% D 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% A 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% B 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9% C 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2% D 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2% 6.3% 6.3% 6.4% 6.5%

Legislative History

Added by Laws 1980, c. 323, § 3-109, eff. July 1, 1980. Amended by Laws 1983, c. 270, § 11, emerg. eff. June 23, 1983; Laws 1986, c. 205, § 7, emerg. eff. June 6, 1986; Laws 2010, c. 216, § 10, eff. July 1, 2010; Laws 2025, c. 140, § 2, eff. Nov. 1, 2025.