39-51-1218. Rate schedules.
SCHEDULES OF CONTRIBUTION RATES -- Part I
Sched. Sched. Sched. Sched.
I II III IV
Minimum Ratio of
Fund to Total Wages (.0260) (.0245) (.0225) (.0200)
Average Tax Rate 1.4 1.6 1.8 2.0
Rate Class
Contribution Rates For Eligible Employers
1 0.0% 0.1% 0.3% 0.5%
2 0.1 0.3 0.5 0.7
3 0.3 0.5 0.7 0.9
4 0.5 0.7 0.9 1.1
5 0.7 0.9 1.1 1.3
6 0.9 1.1 1.3 1.5
7 1.1 1.3 1.5 1.7
8 1.3 1.5 1.7 1.9
9 1.5 1.7 1.9 2.1
10 1.7 1.9 2.1 2.3
Rate Class
Contribution Rates For Deficit Employers
1 3.2% 3.4% 3.6% 3.8%
2 3.4 3.6 3.8 4.0
3 3.6 3.8 4.0 4.2
4 3.8 4.0 4.2 4.4
5 4.0 4.2 4.4 4.6
6 4.2 4.4 4.6 4.8
7 4.4 4.6 4.8 5.0
8 4.6 4.8 5.0 5.2
9 4.8 5.0 5.2 5.4
10 6.4 6.4 6.4 6.4
SCHEDULES OF CONTRIBUTION RATES -- Part II
Sched. Sched. Sched. Sched. Sched. Sched.
V VI VII VIII IX X
(.0170) (.0135) (.0095) (.0075) (.0050) (.....)
2.2 2.4 2.6 2.8 3.0 3.2
Contribution Rates For Eligible Employers
0.7% 0.9% 1.1% 1.3% 1.5% 1.7%
0.9 1.1 1.3 1.5 1.7 1.9
1.1 1.3 1.5 1.7 1.9 2.1
1.3 1.5 1.7 1.9 2.1 2.3
1.5 1.7 1.9 2.1 2.3 2.5
1.7 1.9 2.1 2.3 2.5 2.7
1.9 2.1 2.3 2.5 2.7 2.9
2.1 2.3 2.5 2.7 2.9 3.1
2.3 2.5 2.7 2.9 3.1 3.3
2.5 2.7 2.9 3.1 3.3 3.5
Contribution Rates For Deficit Employers
4.0% 4.2% 4.4% 4.6% 4.8% 5.0%
4.2 4.4 4.6 4.8 5.0 5.2
4.4 4.6 4.8 5.0 5.2 5.4
4.6 4.8 5.0 5.2 5.4 5.6
4.8 5.0 5.2 5.4 5.6 5.8
5.0 5.2 5.4 5.6 5.8 6.0
5.2 5.4 5.6 5.8 6.0 6.2
5.4 5.6 5.8 6.0 6.2 6.4
5.6 5.8 6.0 6.2 6.4 6.4
6.4 6.4 6.4 6.4 6.4 6.4
History: En. Sec. 15, Ch. 685, L. 1979; amd. Sec. 5, Ch. 371, L. 1985; amd. Sec. 26, Ch. 373, L. 1991.