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60 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW Table Reserve Ratio Factor - 2017 and thereafter Rates Employers Reserve Account as a Percentage of Taxable Wages Reserve Ratio Factor Greater than 25% 0.0 Greater than or equal to 21% but less than 25% 0.3 Greater than or equal to 18% but less than 21% 0.4 Greater than or equal to 15% but less than 18% 0.5 Greater than or equal to 12% but less than 15% 0.6 Greater than or equal to 9% but less than 12% 0.7 Greater than or equal to 7% but less than 9% 0.8 Greater than or equal to 5% but less than 7% 0.9 Greater than or equal to 3% but less than 5% 1.0 Greater than or equal to 1% but less than 3% 1.1 Greater than or equal to 0% but less than 1% 1.2 Less than 0% but greater than -1% 1.3 Less than or equal to -1% but greater than -2% 1.4 Less than or equal to -2% but greater than -3% 1.5 Less than or equal to -3% but greater than -4% 1.6 Less than or equal to -4% but greater than -5% 1.7 Less than or equal to -5% but greater than -6% 1.8 Less than or equal to -6% but greater than -7% 1.9 Less than or equal to -7% but greater than -8% 2.0 Less than or equal to -8% but greater than -9% 2.1 Less than or equal to -9% but greater than -10% 2.2 Less than or equal to -10% but greater than -11% 2.3 Less than or equal to -11% but greater than -12% 2.4 Less than or equal to -12% but greater than -16% 2.5 Less than or equal to -16% but greater than -20% 2.6 Less than or equal to -20% but greater than -28% 2.7 Less than or equal to -28% but greater than -100% 3.0 Less than or equal to -100% or lower 3.2