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EXPERIENCE RATING TAX TABLE
Employer Reserve Ratio 2 Positive Reserve Ratio: Fund Reserve Ratio 1
3.50% and Over A 3.00% to 3.49% B 2.5% to 2.99% C 2.0% to 2.49% D 1.99% and Under E 17% and over 0.3 0.4 0.5 0.6 1.2 16.00% to 16.99% 0.4 0.5 0.6 0.6 1.2 15.00% to 15.99% 0.4 0.6 0.7 0.7 1.2 14.00% to 14.99% 0.5 0.6 0.7 0.8 1.2 13.00% to 13.99% 0.6 0.7 0.8 0.9 1.2 12.00% to 12.99% 0.6 0.8 0.9 1.0 1.2 11.00% to 11.99% 0.7 0.8 1.0 1.1 1.2 10.00% to 10.99% 0.9 1.1 1.3 1.5 1.6 9.00% to 9.99% 1.0 1.3 1.6 1.7 1.9 8.00% to 8.99% 1.3 1.6 1.9 2.1 2.3 7.00% to 7.99% 1.4 1.8 2.2 2.4 2.6 6.00% to 6.99% 1.7 2.1 2.5 2.8 3.0 5.00% to 5.99% 1.9 2.4 2.8 3.1 3.4 4.00% to 4.99% 2.0 2.6 3.1 3.4 3.7 3.00% to 3.99% 2.1 2.7 3.2 3.6 3.9 2.00% to 2.99% 2.2 2.8 3.3 3.7 4.0 1.00% to 1.99% 2.3 2.9 3.4 3.8 4.1 0.00% to 0.99% 2.4 3.0 3.6 4.0 4.3 Deficit Reserve Ratio:
-0.00% to -2.99% 3.4 4.3 5.1 5.6 6.1 -3.00% to -5.99% 3.4 4.3 5.1 5.7 6.2 -6.00% to -8.99% 3.5 4.4 5.2 5.8 6.3 -9.00% to -11.99% 3.5 4.5 5.3 5.9 6.4 -12.00% to -14.99% 3.6 4.6 5.4 6.0 6.5 -15.00% to -19.99% 3.6 4.6 5.5 6.1 6.6 -20.00% to -24.99% 3.7 4.7 5.6 6.2 6.7 -25.00% to -29.99% 3.7 4.8 5.6 6.3 6.8 -30.00% to -34.99% 3.8 4.8 5.7 6.3 6.9 -35.00% and under 5.4 5.4 5.8 6.4 7.0 New Employer Rate 2.8 2.8 2.8 3.1 3.4
1Fund balance as of March 31 as a percentage of taxable wages in the prior calendar year. 2Employer Reserve Ratio (Contributions minus benefits as a percentage of employer's taxable wages).
(F) (i) (Deleted by amendment, P.L.1997, c.263).
(ii) (Deleted by amendment, P.L.2008, c.17).
(iii) (Deleted by amendment, P.L.2013, c.75).
(iv) With respect to experience rating years beginning on or after July 1, 2011 and before July 1, 2013, if the fund reserve ratio, based on the fund balance as of the prior March 31, is less