39-51-1218. Rate schedules.
| Sched. | Sched. | Sched. | Sched. | |
| I | II | III | IV | |
| Minimum Ratio of Fund to Total | ||||
| Wages | (.0260) | (.0245) | (.0225) | (.0200) |
| Average Tax Rate | 1.12 | 1.32 | 1.52 | 1.72 |
| Rate Class | Contribution Rates for Eligible Employers | |||
| 1 | 0.00% | 0.00% | 0.02% | 0.22% |
| 2 | 0.00 | 0.02 | 0.22 | 0.42 |
| 3 | 0.02 | 0.22 | 0.42 | 0.62 |
| 4 | 0.22 | 0.42 | 0.62 | 0.82 |
| 5 | 0.42 | 0.62 | 0.82 | 1.02 |
| 6 | 0.62 | 0.82 | 1.02 | 1.22 |
| 7 | 0.82 | 1.02 | 1.22 | 1.42 |
| 8 | 1.02 | 1.22 | 1.42 | 1.62 |
| 9 | 1.22 | 1.42 | 1.62 | 1.82 |
| 10 | 1.42 | 1.62 | 1.82 | 2.02 |
| Rate Class | Contribution Rates for Deficit Employers | |||
| 1 | 2.92% | 3.12% | 3.32% | 3.52% |
| 2 | 3.12 | 3.32 | 3.52 | 3.72 |
| 3 | 3.32 | 3.52 | 3.72 | 3.92 |
| 4 | 3.52 | 3.72 | 3.92 | 4.12 |
| 5 | 3.72 | 3.92 | 4.12 | 4.32 |
| 6 | 3.92 | 4.12 | 4.32 | 4.52 |
| 7 | 4.12 | 4.32 | 4.52 | 4.72 |
| 8 | 4.32 | 4.52 | 4.72 | 4.92 |
| 9 | 4.52 | 4.72 | 4.92 | 5.12 |
| 10 | 6.12 | 6.12 | 6.12 | 6.12 |
| Sched. | Sched. | Sched. | Sched. | Sched. | Sched. | Sched. |
| V | VI | VII | VIII | IX | X | XI |
| (.0170) | (.0135) | (.0095) | (.0075) | (.0050) | (.0025) | (....) |
| 1.92 | 2.12 | 2.32 | 2.52 | 2.72 | 2.92 | 3.12 |
| Contribution Rates for Eligible Employers | ||||||
| 0.42% | 0.62% | 0.82% | 1.02% | 1.22% | 1.42% | 1.62% |
| 0.62 | 0.82 | 1.02 | 1.22 | 1.42 | 1.62 | 1.82 |
| 0.82 | 1.02 | 1.22 | 1.42 | 1.62 | 1.82 | 2.02 |
| 1.02 | 1.22 | 1.42 | 1.62 | 1.82 | 2.02 | 2.22 |
| 1.22 | 1.42 | 1.62 | 1.82 | 2.02 | 2.22 | 2.42 |
| 1.42 | 1.62 | 1.82 | 2.02 | 2.22 | 2.42 | 2.62 |
| 1.62 | 1.82 | 2.02 | 2.22 | 2.42 | 2.62 | 2.82 |
| 1.82 | 2.02 | 2.22 | 2.42 | 2.62 | 2.82 | 3.02 |
| 2.02 | 2.22 | 2.42 | 2.62 | 2.82 | 3.02 | 3.22 |
| 2.22 | 2.42 | 2.62 | 2.82 | 3.02 | 3.22 | 3.42 |
| Contribution Rates for Deficit Employers | ||||||
| 3.72% | 3.92% | 4.12% | 4.32% | 4.52% | 4.72% | 4.92% |
| 3.92 | 4.12 | 4.32 | 4.52 | 4.72 | 4.92 | 5.12 |
| 4.12 | 4.32 | 4.52 | 4.72 | 4.92 | 5.12 | 5.32 |
| 4.32 | 4.52 | 4.72 | 4.92 | 5.12 | 5.32 | 5.52 |
| 4.52 | 4.72 | 4.92 | 5.12 | 5.32 | 5.52 | 5.72 |
| 4.72 | 4.92 | 5.12 | 5.32 | 5.52 | 5.72 | 5.92 |
| 4.92 | 5.12 | 5.32 | 5.52 | 5.72 | 5.92 | 6.12 |
| 5.12 | 5.32 | 5.52 | 5.72 | 5.92 | 6.12 | 6.12 |
| 5.32 | 5.52 | 5.72 | 5.92 | 6.12 | 6.12 | 6.12 |
| 6.12 | 6.12 | 6.12 | 6.12 | 6.12 | 6.12 | 6.12 |
History: En. Sec. 15, Ch. 685, L. 1979; amd. Sec. 5, Ch. 371, L. 1985; amd. Sec. 26, Ch. 373, L. 1991; amd. Sec. 4, Ch. 399, L. 1999; amd. Sec. 1, Ch. 432, L. 2003; amd. Sec. 8, Ch. 466, L. 2005; amd. Sec. 11, Ch. 52, L. 2007; amd. Sec. 5, Ch. 362, L. 2007.
