§ 28-43-8. Experience rates — Tables.
(a)(1) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is six and four-tenths percent
(6.4%) or more of total payrolls as determined in §â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule A in this
subsection.
(2) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is five and five-tenths percent
(5.5%) but less than six and four-tenths (6.4%) of total payrolls as determined in
§â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule B in this
subsection.
(3) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is four and seventy-five hundredths
percent (4.75%) but less than five and five-tenths percent (5.5%) of total payrolls
as determined in §â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule C in this
subsection.
(4) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is four percent (4.0%) but
less than four and seventy-five hundredths percent (4.75%) of total payrolls as determined
in §â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule D in this
subsection.
(5) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is three and twenty-five hundredths
percent (3.25%) but less than four percent (4.0%) of total payrolls as determined
in §â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule E in this
subsection.
(6) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is two and five-tenths percent
(2.5%) but less than three and twenty-five hundredths percent (3.25%) of total payrolls
as determined in §â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule F in this
subsection.
(7) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is one and seventy-five hundredths
percent (1.75%) but less than two and five-tenths percent (2.5%) of total payrolls
as determined in §â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule G in this
subsection.
(8) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is one percent (1.0%) but less
than one and seventy-five hundredths percent (1.75%) of total payrolls as determined
in §â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule H in this
subsection.
(9) Whenever, as of September 30, 2016, or any subsequent computation date, the amount
in the employment security fund available for benefits is less than one percent (1.0%)
of total payrolls as determined in §â€‚28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately
following calendar year shall be determined in accordance with schedule I in this
subsection.
[See Tax Schedules]
(10) [Deleted by P.L. 2010, ch. 23, art. 22, §â€‚3].
| |
Schedule A |
Schedule B |
Schedule C |
Schedule D |
Schedule E |
Schedule F |
Schedule G |
Schedule H |
Schedule I |
| Employer's Account |
Reserve |
Reserve |
Reserve |
Reserve |
Reserve |
Reserve |
Reserve |
Reserve |
Reserve |
| Reserve Percentage |
Ratio of |
Ratio of |
Ratio of |
Ratio of |
Ratio of |
Ratio of |
Ratio of |
Ratio of |
Ratio of |
| |
Fund |
Fund |
Fund |
Fund |
Fund |
Fund |
Fund |
Fund |
Fund |
| |
6.4% or |
5.5% but |
4.75% but |
4.0% but |
3.25% but |
2.5% but |
1.75% but |
1.0% but |
under |
| |
more |
less than |
less than |
less than |
less than |
less than |
less than |
less than |
1.0% |
| |
|
6.4% |
5.5% |
4.75% |
4.0% |
3.25% |
2.5% |
1.75% |
|
| |
|
|
|
|
|
|
|
|
|
| Positive Percentages |
|
|
|
|
|
|
|
|
|
| 21.50 and over |
0.21 |
0.4 |
0.5 |
0.6 |
0.7 |
0.9 |
1.1 |
1.2 |
1.2 |
| 20.00 to 21.49 |
0.4 |
0.5 |
0.6 |
0.7 |
0.8 |
1.0 |
1.2 |
1.3 |
1.5 |
| 18.50 to 19.99 |
0.5 |
0.6 |
0.7 |
0.8 |
0.9 |
1.1 |
1.4 |
1.5 |
1.8 |
| 17.00 to 18.49 |
0.6 |
0.7 |
0.8 |
0.9 |
1.0 |
1.2 |
1.5 |
1.7 |
2.1 |
| 15.50 to 16.99 |
0.8 |
0.9 |
1.0 |
1.1 |
1.3 |
1.5 |
1.8 |
1.9 |
2.4 |
| 14.00 to 15.49 |
0.9 |
1.0 |
1.2 |
1.3 |
1.5 |
1.7 |
2.0 |
2.1 |
2.7 |
| 12.50 to 13.99 |
1.1 |
1.2 |
1.4 |
1.5 |
1.7 |
2.0 |
2.3 |
2.4 |
3.0 |
| 11.00 to 12.49 |
1.3 |
1.4 |
1.6 |
1.7 |
1.9 |
2.2 |
2.5 |
2.7 |
3.3 |
| 9.50 to 10.99 |
1.5 |
1.7 |
1.8 |
1.9 |
2.1 |
2.4 |
2.7 |
2.9 |
3.5 |
| 8.00 to 9.49 |
1.7 |
1.9 |
2.0 |
2.2 |
2.4 |
2.7 |
2.9 |
3.1 |
3.7 |
| 6.50 to 7.99 |
1.9 |
2.1 |
2.3 |
2.5 |
2.6 |
2.9 |
3.1 |
3.3 |
3.9 |
| 5.00 to 6.49 |
2.1 |
2.3 |
2.5 |
2.7 |
2.8 |
3.1 |
3.4 |
3.6 |
4.1 |
| 3.50 to 4.99 |
2.3 |
2.5 |
2.7 |
2.9 |
3.1 |
3.3 |
3.7 |
3.9 |
4.3 |
| 2.00 to 3.49 |
2.6 |
2.8 |
3.0 |
3.2 |
3.5 |
3.7 |
4.0 |
4.2 |
4.6 |
| 0.00 to 1.99 |
3.0 |
3.2 |
3.4 |
3.6 |
3.9 |
4.2 |
4.4 |
4.5 |
4.9 |
| Negative Percentages |
|
|
|
|
|
|
|
|
|
| -0.01 to -1.99 |
3.3 |
3.5 |
3.8 |
4.2 |
4.5 |
4.8 |
5.0 |
5.1 |
5.5 |
| -2.00 to -3.99 |
3.5 |
3.8 |
4.1 |
4.5 |
4.8 |
5.1 |
5.3 |
5.4 |
5.8 |
| -4.00 to -5.99 |
3.8 |
4.1 |
4.4 |
4.8 |
5.1 |
5.4 |
5.7 |
5.8 |
6.1 |
| -6.00 to -7.99 |
4.1 |
4.4 |
4.7 |
5.1 |
5.4 |
5.8 |
6.1 |
6.2 |
6.5 |
| -8.00 to -9.99 |
4.4 |
4.7 |
5.0 |
5.4 |
5.8 |
6.2 |
6.5 |
6.6 |
6.9 |
| -10.00 to -11.99 |
4.7 |
5.0 |
5.4 |
5.8 |
6.2 |
6.6 |
6.9 |
7.0 |
7.3 |
| -12.00 to -13.99 |
5.0 |
5.4 |
5.8 |
6.2 |
6.6 |
7.0 |
7.3 |
7.4 |
7.7 |
| -14.00 to -15.99 |
5.4 |
5.8 |
6.2 |
6.6 |
7.0 |
7.4 |
7.7 |
7.8 |
8.1 |
| -16.00 to -17.99 |
5.8 |
6.2 |
6.6 |
7.0 |
7.4 |
7.8 |
8.1 |
8.2 |
8.5 |
| -18.00 to -19.99 |
6.2 |
6.6 |
7.0 |
7.4 |
7.8 |
8.2 |
8.5 |
8.6 |
8.9 |
| -20.00 to -21.99 |
6.6 |
7.0 |
7.4 |
7.8 |
8.2 |
8.6 |
8.9 |
9.0 |
9.3 |
| -22.00 to -23.99 |
7.0 |
7.4 |
7.8 |
8.2 |
8.6 |
9.0 |
9.3 |
9.4 |
9.7 |
| -24.00 and over |
7.4 |
7.8 |
8.2 |
8.6 |
9.0 |
9.4 |
9.7 |
9.8 |
10.0 |
(b) The contribution rate for each employer for a given calendar year shall be determined
and the employer notified of it not later than April 1 next succeeding each computation
date. That determination shall be binding unless an appeal is taken in accordance
with provisions of §â€‚28-43-13.