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57 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW Table Reserve Ratio Factor - 1984 Rates Employers Reserve Account as a Percentage of Taxable Wages Reserve Ratio Factor Greater than 25% 0.0 Greater than or equal to 22% but less than 25% 0.1 Greater than or equal to 19% but less than 22% 0.2 Greater than or equal to 16% but less than 19% 0.3 Greater than or equal to 13% but less than 16% 0.4 Greater than or equal to 10% but less than 13% 0.5 Greater than or equal to 7% but less than 10% 0.6 Greater than or equal to 4% but less than 7% 0.7 Greater than or equal to 3% but less than 4% 0.8 Greater than or equal to 2% but less than 3% 0.9 Greater than or equal to 0% but less than 2% 1.0 Less than 0% but greater than -2% 1.1 Less than or equal to -2% but greater than -4% 1.2 Less than or equal to -4% but greater than -6% 1.3 Less than or equal to -6% but greater than -8% 1.4 Less than or equal to -8% but greater than -10% 1.5 Less than or equal to -10% but greater than -12% 1.6 Less than or equal to -12% but greater than -14% 1.7 Less than or equal to -14% but greater than -16% 1.8 Less than or equal to -16% but greater than -18% 1.9 Less than or equal to -18% or lower 2.0