Benefit equalization factor

Benefit equalization factor Number of quarters of employer liability Employer’s benefit equalization factor 5 3.00 6 2.50 7 2.05 8 1.75 9 1.55 10 1.40 11 1.25 12 1.12 13 1.04 14 through 21 1.00

Note: The benefit equalization factor does not apply to an employer with a negative account percentage because it would adversely affect the rate. If an employer with less than 21 quarters of liability becomes a successor to an employer with more than 21 quarters, the benefit factor does not apply.