TITLE 19

Labor

Unemployment Compensation

CHAPTER 33. Unemployment Compensation

Subchapter III. Employer’s Coverage and Assessments

§ 3341. Period of employer’s coverage.

Any employing unit which is or becomes an employer subject to this chapter within any calendar year shall be subject to this chapter during the whole of such calendar year.

41 Del. Laws, c. 258, §  8;  19 Del. C. 1953, §  3341; 

§ 3342. Termination of employer’s coverage.

Except as otherwise provided in § 3343 of this title, an employing unit shall cease to be an employer subject to this chapter only as of January 1 of any calendar year if it files with the Department, prior to January 5 of such year, a written application for termination of coverage and the Department finds that there was no employment as defined in § 3302(12)(A) and (14)(C) of this title performed for an employing unit within the preceding calendar year.

For purposes of this section, the 2 or more employing units mentioned in § 3302(12)(D), (12)(E) or (12)(F) of this title shall be treated as a single employing unit.

41 Del. Laws, c. 258, §  8;  19 Del. C. 1953, §  3342;  57 Del. Laws, c. 669, §  5B58 Del. Laws, c. 143, §  858 Del. Laws, c. 522, §  2284 Del. Laws, c. 365, § 11

§ 3343. Election of employer to be covered by this chapter.

(a) An employing unit, not otherwise subject to this chapter, which files with the Department its written election to become an employer subject to this chapter for not less than 2 calendar years, shall, with the written approval of such election by the Department, become an employer subject to this chapter to the same extent as all other employers, as of the date stated in such approval, and shall cease to be subject to this chapter as of January 1 of any calendar year subsequent to such 2 calendar years, if, at least 30 days prior to such January 1, it has filed with the Department a written notice to that effect.

(b) Any employing unit for which services that do not constitute employment as defined in this chapter are performed may file with the Department a written election that all such services performed by individuals in its employ in 1 or more distinct establishments or places of business shall be deemed to constitute employment for all purposes of this chapter for not less than 2 calendar years. Upon the written approval of such election by the Department, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject to this chapter as of January 1 of any calendar year subsequent to such 2 calendar years, if at least 30 days prior to such January 1 such employing unit has filed with the Department a written notice to that effect.

41 Del. Laws, c. 258, §  8;  19 Del. C. 1953, §  3343;  54 Del. Laws, c. 328, §  157 Del. Laws, c. 669, §  5B58 Del. Laws, c. 143, §§  9, 1058 Del. Laws, c. 522, §  2358 Del. Laws, c. 530, §  363 Del. Laws, c. 427, §  15

§ 3344. Determination of liability of employer for assessments; administrative and judicial review; time limits.

(a) The Department may delegate to a suitable employee of the Department the power to make preliminary determinations on all questions relating to the liability of employing units for the assessments mentioned in this subchapter, but such administrative rulings shall be subject to the review of the Unemployment Insurance Appeal Board. An appeal may be taken by an employing unit within 15 days from the date of the administrative ruling. The person taking the appeal shall be designated as the complainant. The Board shall hear such appeals within a reasonable time.

(b) Formal hearings shall be conducted according to the rules prescribed by the Unemployment Insurance Appeal Board and a record of such hearings shall be made and kept by the Unemployment Insurance Appeal Board. The record shall include the evidence, the Unemployment Insurance Appeal Board’s findings of fact and the Unemployment Insurance Appeal Board’s decision together with a brief statement of the reasons therefor. It shall show the manner in which the Unemployment Insurance Appeal Board construed the law and applied it to the facts.

(c) The Unemployment Insurance Appeal Board’s decision shall be final and conclusive as to the liability of the employing unit unless, within 15 days after mailing or other authorized delivery method thereof the complainant or the Department appeals to the Superior Court for the county in which the complainant resides. The Department may be represented in any such appeal by any qualified attorney employed by the Department and designated by it for that purpose or, at the Department’s request, by the Attorney General. In every such appeal the cause shall be decided by the Court from the record, without the aid of a jury, and the Court may affirm, reverse or modify the Unemployment Insurance Appeal Board’s decision. The Unemployment Insurance Appeal Board’s findings of fact shall not be set aside unless the Court determines that the record contains no substantial evidence that would reasonably support the findings. If the Court finds that additional evidence should be taken, the Court shall remand the case to the Unemployment Insurance Appeal Board for completion of the record. If the Court finds that the Unemployment Insurance Appeal Board has made an error of law, the Court shall reverse or modify the Unemployment Insurance Appeal Board’s decision and render an appropriate judgment.

(d) In every such appeal the cause shall be decided by the Court from the record without the aid of a jury, and the Court may affirm, reverse or modify the Unemployment Insurance Appeal Board’s decision. The Unemployment Insurance Appeal Board’s findings of fact shall not be set aside if the Court finds the record contains substantial evidence to reasonably support the findings. If the Court finds that additional evidence should be taken, the Court shall remand the case to the Unemployment Insurance Appeal Board for completion of the record. If the Court finds that the Unemployment Insurance Appeal Board has made an error of law, the Court shall reverse or modify the Unemployment Insurance Appeal Board’s decision and render an appropriate judgment.

(e) The Superior Courts for the several counties of this State shall have jurisdiction to hear and determine all appeals taken pursuant to this chapter and by appropriate rules shall prescribe the procedure in such appeals.

(f) The decision of the Court shall be in writing and the Prothonotary shall file a certified copy thereof with the Unemployment Insurance Appeal Board.

(g) Costs may be awarded by the Court and, when so awarded, the same amount of costs shall be allowed, taxed and collected as are allowed, taxed and collected for like services in the Superior Court.

41 Del. Laws, c. 258, §  1143 Del. Laws, c. 280, §  1744 Del. Laws, c. 208, §  446 Del. Laws, c. 162, §  14;  19 Del. C. 1953, §  3344;  53 Del. Laws, c. 79, §  157 Del. Laws, c. 669, §§  5G(1), 5G(2)72 Del. Laws, c. 315, §§  1-375 Del. Laws, c. 127, §  182 Del. Laws, c. 81, § 484 Del. Laws, c. 150, § 7

§ 3345. Payment of employer’s assessments.

(a) For calendar years prior to 2027, assessments shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter, with respect to wages for employment. For calendar years 2027 and after, assessments shall accrue and become payable by each employer for each calendar year in which the employer is subject to this chapter, with respect to covered wages for employment. Such assessments shall become due and be paid by each employer to the Department for the Fund in accordance with such regulations as the Department prescribes. Except in the case of a false or fraudulent report with intent to evade tax, the amount of assessments imposed by this chapter shall be assessed within 4 years after the date of the filing of the report required by this chapter with respect to such assessments and no civil action or other proceeding to enforce the payment of such assessments shall be commenced more than 4 years after the date of the filing of such report.

(b) Liability for assessments and election of reimbursement:

(1) In lieu of assessments required of employers under § 3348 of this title, liable public employers defined in § 3302(12)(B) of this title shall pay into the Unemployment Compensation Fund an amount equal to the amount of the regular benefits and the extended benefits paid (whether paid due to immediate eligibility or eligibility upon separation from a subsequent employer) that is attributable to service in the employ of such liable public employer to individuals for weeks of unemployment which begin during the effective period of such election.

(2) For purposes of this section, employing units covered under § 3302(12)(B) of this title are considered liable public employers and shall be liable for reimbursement payments in lieu of assessments. Paragraphs (b)(4)a., b., c., d., e., f. and g. of this section shall apply to any liable public employer.

(3) Any nonprofit organization or group of organizations, described in § 501(c)(3) of the Internal Revenue Code [26 U.S.C. § 501(c)(3)] which is exempt from income tax under § 501(a) of such Code [26 U.S.C. § 501(a)], which, pursuant to § 3302(12)(C) of this title, is or becomes subject to this chapter on or after January 1, 1972, shall pay assessments under subsection (a) of this section and § 3348 of this title unless it elects, in accordance with this subsection, to pay to the Department for the Unemployment Compensation Fund an amount equal to the amount of the regular benefits and the first week of extended benefits paid and one half of the extended benefits paid in subsequent weeks (whether paid due to immediate eligibility or eligibility upon separation from a subsequent employer), that is attributable to service in the employ of such nonprofit organization, to individuals for weeks of unemployment which begin during the effective period of such election.

a. Any nonprofit organization which is or becomes subject to this chapter on January 1, 1972, may elect to become liable for reimbursement payments in lieu of assessments for a period of not less than 1 taxable year beginning with January 1, 1972, provided it files with the Department a written notice of its election within the 30-day period immediately following such date.

b. Any nonprofit organization which becomes subject to this chapter after January 1, 1972, may elect to become liable for reimbursement payments in lieu of assessments for a period of not less than 12 months beginning with the date on which such subjectivity begins by filing a written notice of its election with this Department not later than 30 days immediately following the date of the determination of such subjectivity.

c. Any nonprofit organization which makes an election in accordance with paragraph (b)(3)a. or b. of this section will continue to be liable for reimbursement payments in lieu of assessments until it files with the Department a written notice terminating its election of reimbursement payments not later than 30 days prior to the beginning of the taxable year for which such termination shall first be effective.

The term “reimbursement payments in lieu of assessments” means the money payments to the State Unemployment Compensation Fund in lieu of assessments (required under § 3348 of this title) by:

1. Nonprofit organizations, which are equivalent to the amount of regular benefits and the first week of extended benefits paid and 1/2 of the extended benefits paid in subsequent weeks, which are attributable to service in the employ of such employers; and

2. Liable public employers, which are equivalent to the amount of regular benefits and extended benefits paid, which are attributable to service in the employ of such employers.

d. Any nonprofit organization which has been paying assessments under this chapter for a period subsequent to January 1, 1972, may change to a reimbursable basis by filing with the Department, not later than 30 days prior to the beginning of any taxable year, a written notice of election to become liable for reimbursement payments in lieu of assessments. Such election shall not be terminable by the organization for that and the next year.

e. The Department may for good cause extend the period within which a notice of election or a notice of termination must be filed and may permit an election to be retroactive, but not any earlier than with respect to benefits paid after December 31, 1969.

f. The Department, in accordance with such regulations as it may prescribe, shall notify each nonprofit organization of any determination which the Department may make of the status of such nonprofit organization as an employer and of the effective date of any election which it makes and of any termination of such election. Such determinations shall be subject to reconsideration, appeal and review in accordance with § 3344 of this title.

(4) a. If benefits paid an individual are based on wages paid by 1 or more employers that are liable for reimbursement payments in lieu of assessments and on wages paid by 1 or more employers liable for assessments under § 3348 of this title, the amount of benefits reimbursable by each employer liable for reimbursement payments to the Fund shall be the amount which bears the same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer bear to the total base period wages paid to the individual by all the individual’s base period employers.

b. If benefits paid an individual are based on wages paid by 2 or more employers liable for reimbursement payments in lieu of assessments, the amount of benefits reimbursable by each such employer to the Fund shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base period wages paid to the individual by such employer bear to the total base period wages paid to the individual by all the individual’s base period employers.

c. At the end of each calendar quarter, or at the end of any other period as determined by the Department, the Department shall bill each nonprofit organization (or group of such organizations) which has elected to make payments in lieu of assessments for an amount equal to the full amount of regular benefits and the first week of extended benefits paid plus 1/2 of the amount of extended benefits paid in subsequent weeks during such quarter or other prescribed period that is attributable to service in the employ of such organization.

d. Payment of any bill rendered under paragraph (b)(4)c. of this section shall be made not later than 30 days after such bill was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been an application for review and redetermination in accordance with paragraph (b)(4)f. of this section.

e. Payments made by any nonprofit organization under this paragraph shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization.

f. The amount due specified in any bill from the Department shall be conclusive on the organization unless, not later than 15 days after the bill was mailed to its last known address or otherwise delivered to it, the organization files an application for redetermination setting forth the grounds for such application. The Department shall promptly review and reconsider the amount due specified in the bill and shall thereafter issue a redetermination in any case in which such application for redetermination has been filed. Any such redetermination shall be conclusive on the organization unless, not later than 15 days after the redetermination was mailed to its last known address or otherwise delivered to it, the organization files an appeal to the Board setting forth the grounds for appeal. Proceedings on appeal to the Board from the amount of a bill rendered under this subsection or a redetermination of such amount shall be in accordance with § 3344(b) of this title and the decision of the Board shall be subject to § 3344(c) of this title.

g. Past due reimbursement payments in lieu of assessments shall be subject to the same interest and penalties that, pursuant to § 3357 of this title, apply to past due assessments.

(5) Notwithstanding any other provisions of paragraph (b)(3) of this section, any nonprofit organization that, prior to January 1, 1969, paid assessments required by subsection (a) of this section and pursuant to paragraph (b)(3) of this section elects, within 30 days after June 21, 1971, to make payments in lieu of assessments shall not be required to make such payment on account of any regular or extended benefits paid, on the basis of wages paid by such organization to individuals for weeks of unemployment which began on or after the effective date of such election until the total amount of such benefits equals the amount:

a. By which the assessments paid by such organization with respect to the 2-year period before the effective date of the election under paragraph (b)(3) of this section exceed

b. The total amount of unemployment benefits paid for the same period under this chapter on the basis of wages paid for employment by such organization.

(6) Group accounts. — Two or more employers that have become liable for payments in lieu of assessments, in accordance with this subsection of this section, may file a joint application to the Department for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group’s agent for the purposes of this paragraph. Upon its approval of the application, the Department shall establish a group account for such employers effective as of the beginning of the calendar quarter in which the Department receives the application and shall notify the group’s representative of the effective date of the account. Such account shall remain in effect for not less than 2 years and thereafter until terminated at the discretion of the Department or upon application by the group. Upon establishment of the account, each member of the group shall be liable for payments in lieu of assessments with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group. The Department shall prescribe such regulations as it deems necessary with respect to applications for establishment, maintenance and termination of group accounts that are authorized by this paragraph for addition of new members to and withdrawal of active members from such accounts and for the determination of the amounts that are payable under this paragraph by members of the group and the time and manner of such payments.

(7) a. Notwithstanding any other provisions of the Unemployment Compensation Law for the payment of assessments, any governmental entity or instrumentality may, as an alternative to financing benefits by payment in lieu of assessments, elect to pay assessments beginning with the date on which subjectivity begins by filing written notice of its election with the Department no later than 120 days after such subjectivity begins; provided that such election shall be effective for at least 2 full calendar years; or it may elect to pay assessments for a period of not less than 2 calendar years beginning January 1 of any year if written notice of such election is filed with the Department not later than February 1 of such year; provided, further, that such governmental entity or instrumentality shall remain liable for payments in lieu of assessments with respect to all benefits paid based on base period wages earned in the employ of such entity or instrumentality in the period during which it financed its benefits in lieu of assessments as provided in paragraph (b)(1) of this section.

b. Any governmental entity or instrumentality may terminate its election to pay assessments as of January 1 of any year by filing written notice with the Department not later than February 1 of any year with respect to which termination is to become effective. It may not revert to an assessment method of financing for at least 2 full calendar years after such termination.

c. Any governmental entity or instrumentality electing the option for assessment financing will report and pay assessments in accordance with subsection (a) of this section and § § 3348, 3350, and 3350A of this title, except that notwithstanding the above sections, the assessment rate shall be 1 % for the entire calendar year 1978 and the assessment rate for any subsequent calendar years shall be the rate established for such governmental entity or instrumentality under paragraph (b)(7)d. of this section.

d. On or before September 1 of each year beginning with September 1, 1979, the Department shall review the composite benefit cost experience of all governmental entities and instrumentalities and, on the basis of that experience, establish the assessment rate for the next following calendar year which can be expected to yield sufficient revenue to equal or exceed the projected benefit costs for that calendar year.

41 Del. Laws, c. 258, §  743 Del. Laws, c. 282, §  2;  19 Del. C. 1953, §  3345;  50 Del. Laws, c. 104, §  153 Del. Laws, c. 79, §  154 Del. Laws, c. 328, §  257 Del. Laws, c. 669, §§  5B, 13B58 Del. Laws, c. 143, §  1158 Del. Laws, c. 522, §§  24-2758 Del. Laws, c. 530, §  461 Del. Laws, c. 186, §§  25-3163 Del. Laws, c. 76, §  763 Del. Laws, c. 192, §§  4-763 Del. Laws, c. 427, §§  16-1964 Del. Laws, c. 91, §§  8-1165 Del. Laws, c. 514, §§  12, 1370 Del. Laws, c. 186, §  184 Del. Laws, c. 365, § 12

§ 3346. Deductibility of employer’s assessments from employee’s wages.

Assessments payable by the employer under this chapter shall not be deducted by the employer, in whole or in part, from the wages of individuals in such employer’s employ.

41 Del. Laws, c. 258, §  743 Del. Laws, c. 282, §  2;  19 Del. C. 1953, §  3346;  53 Del. Laws, c. 79, §  1

§ 3347. Fractions of a cent.

In the payment of any assessments, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent.

41 Del. Laws, c. 258, §  743 Del. Laws, c. 282, §  2;  19 Del. C. 1953, §  3347;  53 Del. Laws, c. 79, §  1

§ 3348. Average employer assessment rate; average industry assessment rate; average construction industry assessment rate; new employer rate; standard rate of assessment.

(a) For calendar years prior to 2025, on or before December 31 of each year, the Secretary of Labor shall establish an average employer assessment rate for the next succeeding calendar year. The average employer assessment rate shall be computed by multiplying total taxable wages paid by each employer, regardless of industrial classification category as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government, during the 12 consecutive months ending on June 30 by the employer’s assessment rate established for the next calendar year and dividing the aggregate product for all employers by the total of taxable wages paid by all employers during the 12 consecutive months ending on June 30.

(b) For calendar years prior to 2025, on or before December 31 of each year, the Secretary of Labor shall establish an average industry assessment rate for the next succeeding calendar year for industrial classification categories (carried to 6 places) 236, 237, and 238 as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government. The average industry assessment rate for standard industrial classification categories 236, 237, and 238 shall be computed by multiplying total taxable wages paid by each employer in the industrial classification category during the 12 consecutive months ending on June 30 by the employer’s assessment rate established for the next calendar year and dividing the aggregate product for all employers in the industrial classification category by the total of taxable wages paid by all employers in the industrial classification category during the 12 consecutive months ending on June 30.

(c) For calendar years prior to 2025, on or before December 31 of each year, the Secretary of Labor shall establish an average construction industry assessment rate for the next succeeding calendar year for industrial classification categories (carried to 3 places) 236, 237, and 238 as listed in the North American Industry Classification System (NAICS) Manual furnished by the federal government. The average construction industry assessment rate shall be computed by multiplying total taxable wages paid by each employer in the construction industry during the 12 consecutive months ending on June 30 by the employer’s assessment rate established for the next calendar year and dividing the aggregate product for all employers by the total of taxable wages paid by all construction industry employers during the 12 consecutive months ending on June 30.

(d) For any employer, excluding those employers in NAICS categories 236, 237, and 238, who first becomes subject to this chapter on or after January 1, 2003, through December 31, 2024, the new employer rate shall be the average employer assessment rate.

(e) For any employer in NAICS categories 236, 237 and 238 who first becomes subject to this chapter on or after January 1, 2003, through December 31, 2024, the new employer rate shall be the average industry assessment rate in the employer’s particular NAICS category (carried to 6 places) or the average construction industry assessment rate, whichever is the greater.

(f) The NAICS category assigned to any employer shall be as determined by the Secretary of Labor or the Secretary’s designee and shall be reviewable only for abuse of discretion.

(g) For calendar years prior to 2025, each employer subject to the new employer rate shall pay an assessment in an amount equal to the product of the new employer rate times wages paid by the employer during any calendar year, except as may be otherwise prescribed in this chapter.

(h) The standard rate of assessment shall be 27/10 percent for calendar years prior to 1985 and 54/10 percent for calendar year 1985 and subsequent years.

(i) Notwithstanding the computation of the average employer assessment rate, the average industry assessment rate or the average construction industry assessment rate, no employer assigned an assessment rate under subsection (d) or subsection (e) of this section shall have a rate of less than 1 percent.

(j) Notwithstanding the required computation of the average employer assessment rate, the average industry assessment rate or the average construction industry assessment rate to be established by the Secretary of Labor on or before December 31, 2020 for the next succeeding calendar year pursuant to subsections (a) through (c) of this section, for calendar year 2021, all employers assigned an assessment rate under subsection (d) or (e) of this section shall have the same rate as established by the Secretary of Labor for the calendar year 2020.

(k) Notwithstanding the required computation of the average employer assessment rate, the average industry assessment rate or the average construction industry assessment rate to be established by the Secretary of Labor for the next succeeding calendar year pursuant to subsections (a) through (c) of this section, for calendar year 2022, all employers assigned an assessment rate under subsections (d) or (e) of this section shall have the same rate as established by the Secretary of Labor for the calendar year 2020.

(l) [Repealed.]

(m) Notwithstanding any other provisions in this section, for calendar year 2024, effective January 1, 2024, the average employer assessment rate, the average industry assessment rate, and the average construction industry assessment rate shall each be 1%.

(n) Notwithstanding any other provisions in this section, for assessment rate year 2025 and 2026, the average employer assessment rate, the average industry assessment rate, and the average construction industry assessment rate shall each be 1.0%.

(o) New employer rates applicable to assessment rate year 2027 and after.

(1) Notwithstanding any other provisions of this section, any employer who first becomes subject to this chapter on or after January 1, 2027, shall be assigned a new employer rate pursuant to this subsection.

(2) Unless paragraph (o)(4) of this section applies, the new employer rate shall equal the sum of the following:

a. One percent.

b. Any industry assessment rate assigned pursuant to § 3350E of this title to the NAICS Code that the Department assigns to the new employer.

(3) Each employer subject to the new employer rate shall pay an assessment to the Department in an amount equal to the product of the new employer rate times taxable wages paid by the new employer during any calendar quarter, except as may be otherwise prescribed in this chapter.

(4) a. Notwithstanding any other provisions in this chapter, for any employer subject to the new employer rate who is a delinquent employer, the employer’s assessment rate for the assessment rate year shall be the following:

1. One quarter of a percent of the delinquency assessment rate, if the new employer is delinquent as of September 30 of the first year such employer is assigned the new employer rate.

2. One half of a percent of the delinquency assessment rate, if the new employer is delinquent as of September 30 of the second year such employer is assigned the new employer rate.

3. Three quarters of a percent of the delinquency assessment rate, if the new employer is delinquent as of September 30 of the third year such employer is assigned the new employer rate.

b. The Department shall have the authority, in its sole discretion, to waive the partial delinquency assessment rates set forth in this paragraph for good cause shown by a new employer.

(5) Any employer subject to this subsection shall also pay the operations and technology assessment rate set forth in § 3350B of this title.

(6) Notwithstanding anything to the contrary in this section, no employer assigned an assessment rate under this subsection shall have a new employer rate of less than 1.0 %.

41 Del. Laws, c. 258, §  743 Del. Laws, c. 280, §  1243 Del. Laws, c. 282, §  3;  19 Del. C. 1953, §  3348;  53 Del Laws, c. 79,, §  1;  63 Del. Laws, c. 76, §  963 Del. Laws, c. 192, §  8;  64 Del Laws, c. 427,, §  4;  65 Del. Laws, c. 513, §  266 Del. Laws, c. 74, §  166 Del. Laws, c. 115, §  170 Del. Laws, c. 186, §  173 Del. Laws, c. 303, §§  1-783 Del. Laws, c. 2, § 283 Del. Laws, c. 268, § 284 Del. Laws, c. 2, § 284 Del. Laws, c. 2, § 584 Del. Laws, c. 120, § 284 Del. Laws, c. 365, § 13

§ 3349. General limitations on reduction of new employer rate.

(a) For the purpose of this section:

(1) “Computation date” means October 1 of any year.

(2) “Experience year” means the 4 consecutive calendar quarter periods beginning on July 1 of any year and ending on June 30 of the following year.

(b) Prior to January 1, 1980, no employer’s rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 4 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 4 experience years.

(c) After December 31, 1979, through July 1, 1986, no employer’s rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 3 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 3 experience years.

(d) After July 1, 1986, through December 31, 2026, no employer’s rate shall be reduced below the new employer rate for any calendar year unless and until the employer has had employment in each of the 2 consecutive experience years immediately preceding the computation date.

(e) For any assessment rate year after December 31, 2026, no employer receiving a new employer rate shall become subject to an earned rate of assessments unless and until the employer has submitted assessment reports to the Department in each of 12 or more consecutive quarters ending June 30 of the prior assessment rate year. The Department shall determine on or before December 31 of the prior assessment rate year if an employer is entitled to move from the new employer rate to an earned rate for any assessment rate year.

41 Del. Laws, c. 258, §  743 Del. Laws, c. 280, §  1244 Del. Laws, c. 207, §  7;  19 Del. C. 1953, §  3349;  50 Del. Laws, c. 115, §  752 Del. Laws, c. 18, §§  2, 353 Del. Laws, c. 32, §  362 Del. Laws, c. 163, §§  2, 363 Del. Laws, c. 192, §§  9, 1065 Del. Laws, c. 513, §  166 Del. Laws, c. 74, §§  2-470 Del. Laws, c. 186, §  184 Del. Laws, c. 365, § 14

§ 3350. Variations from new employer rate (prior to 2027).

(a) This section applies only to the assignment of assessment rates for assessment rate years prior to 2027. The assignment of assessment rates for assessment rate year 2027 and each assessment rate year thereafter shall be determined in accordance with §§ 3350A through 3350F of this title.

(b) Prior to the calendar year 1954, each employer’s rate for any calendar year shall be determined on the basis of the employer’s record as of December 31 of the preceding calendar year. For the year 1954 and each calendar year thereafter each employer’s rate for any calendar year shall be determined on the basis of the employer’s record as of September 30 of the preceding calendar year. Variations from the standard rate of assessments or new employer rates shall be determined in accordance with the following requirements:

(1) When, in any benefit year, an employee is first paid benefits for total or partial unemployment, the employee’s wages during the employee’s base period shall be termed the “employee’s benefit wages” and shall be treated, for the purposes of this paragraph, as though they had been earned in the experience year in which such first benefit is paid, except that wages paid to an employee during the employee’s base period for part-time employment by an employer who continues to give the employee employment to the same extent while the employee is receiving benefits as the employee did during the employee’s base period shall not be determined to be employee’s benefit wages. The employer shall establish the continuation of work to the satisfaction of the Department by submitting such information as the Department may require within 4 business days after the notification or mailing of notice by the Department that the employee has first filed a claim for benefits. Wages paid by any individual employer to an employee during the first 90 days such employee is in employment for the employer shall not be considered in determining benefit wages if the said employee is rated as “disabled” by the United States Veterans Administration or as “handicapped” by the Department of Labor.

(2) The “employer’s benefit wages” for any experience year shall be the total of the employee benefit wages of all of such employer’s employees or former employees, except for those employee benefit wages of employees who were hired to fill jobs vacated by members of the National Guard or the Reserve Branch of the United States armed services who were called to active duty during the Persian Gulf crisis.

(3) The “benefit wage ratio” of each employer shall be the percentage obtained by dividing the total of the employer’s benefit wages for the most recent 3 completed experience years by the employer’s total payroll subject to assessments for the same 3 experience years as shown on the employer’s assessment reports.

(4) For any calendar year, the “state experience factor” shall be the term used for the total benefits paid from the Fund during the most recent 3 completed experience years, divided by the total of the benefit wages of all employers during the same 3 years. In such computation, any fraction shall be adjusted to the nearest multiple of 1%.

(5) The basic assessment rate for each employer for the current calendar year shall be determined prior to the due date of the first basic assessment for such year in accordance with the following table:

When State
Experience
Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0
2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0
5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0
6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7
7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3
8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5
9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1
10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0
11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1
12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3
13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7
14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1
15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7
16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3
17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9
18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6
19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3
20 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0
21 0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8
22 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5
23 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3
24 0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2
25 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0
26 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8
27 0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7
28 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6
29 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4
30 0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3
31 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2
32 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1
33 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0
34 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9
35 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9
36 0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8
37 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7
38 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6
39 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6
40 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5
The Employer’s Basic Assessment Rate Shall Be:
0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%

When State
Experience
Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
51 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
52 0.2 0.4 0.6 0.8 1.0 1.2 1.3 1.5 1.7 1.9
53 0.2 0.4 0.6 0.8 0.9 1.1 1.3 1.5 1.7 1.9
54 0.2 0.4 0.6 0.7 0.9 1.1 1.3 1.5 1.7 1.9
55 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.5 1.6 1.8
56 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.4 1.6 1.8
57 0.2 0.4 0.5 0.7 0.9 1.1 1.2 1.4 1.6 1.8
58 0.2 0.3 0.5 0.7 0.9 1.0 1.2 1.4 1.6 1.7
59 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.4 1.5 1.7
60 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.3 1.5 1.7
61 0.2 0.3 0.5 0.7 0.8 1.0 1.1 1.3 1.5 1.6
62 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.5 1.6
63 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.4 1.6
64 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.3 1.4 1.6
65 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
66 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
67 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
68 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
69 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.4
70 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.1 1.3 1.4
71 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
72 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
73 0.1 0.3 0.4 0.5 0.7 0.8 1.0 1.1 1.2 1.4
74 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.4
75 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
76 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
77 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
78 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
79 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
80 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
The Employer’s Basic Assessment Rate Shall Be:
0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%

When State
Experience
Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0
2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0
The Employer’s Basic Assessment Rate Shall Be:
1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
51 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.9
52 2.1 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.8
53 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.4 3.6 3.8
54 2.0 2.2 2.4 2.6 2.8 3.0 3.1 3.3 3.5 3.7
55 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.6
56 2.0 2.1 2.3 2.5 2.7 2.9 3.0 3.2 3.4 3.6
57 1.9 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.3 3.5
58 1.9 2.1 2.2 2.4 2.6 2.8 2.9 3.1 3.3 3.4
59 1.9 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.2 3.4
60 1.8 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.2 3.3
61 1.8 2.0 2.1 2.3 2.5 2.6 2.8 3.0 3.1 3.3
62 1.8 1.9 2.1 2.3 2.4 2.6 2.7 2.9 3.1 3.2
63 1.7 1.9 2.1 2.2 2.4 2.5 2.7 2.9 3.0 3.2
64 1.7 1.9 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.1
65 1.7 1.8 2.0 2.2 2.3 2.5 2.6 2.8 2.9 3.1
66 1.7 1.8 2.0 2.1 2.3 2.4 2.6 2.7 2.9 3.0
67 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.7 2.8 3.0
68 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8 2.9
69 1.6 1.7 1.9 2.0 2.2 2.3 2.5 2.6 2.8 2.9
70 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.6 2.7 2.9
71 1.5 1.7 1.8 2.0 2.1 2.3 2.4 2.5 2.7 2.8
72 1.5 1.7 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8
73 1.5 1.6 1.8 1.9 2.1 2.2 2.3 2.5 2.6 2.7
74 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.6 2.7
75 1.5 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.5 2.7
76 1.4 1.6 1.7 1.8 2.0 2.1 2.2 2.4 2.5 2.6
77 1.4 1.6 1.7 1.8 1.9 2.1 2.2 2.3 2.5 2.6
78 1.4 1.5 1.7 1.8 1.9 2.1 2.2 2.3 2.4 2.6
79 1.4 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.5
80 1.4 1.5 1.6 1.8 1.9 2.0 2.1 2.3 2.4 2.5
The Employer’s Basic Assessment Rate Shall Be:
1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 210.0 220.0 230.0 240.0 250.0 260.0 270.0 280.0 290.0 300.0
2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0
26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5
27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7
29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3
30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7
32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4
33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8
35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6
36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1
38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9
39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5
The Employer’s Basic Assessment Rate Shall Be:
2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3
42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0
44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8
45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5
47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4
48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
51 4.1 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9
52 4.0 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8
53 4.0 4.2 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7
54 3.9 4.1 4.3 4.4 4.6 4.8 5.0 5.2 5.4 5.6
55 3.8 4.0 4.2 4.4 4.5 4.7 4.9 5.1 5.3 5.5
56 3.8 3.9 4.1 4.3 4.5 4.6 4.8 5.0 5.2 5.4
57 3.7 3.9 4.0 4.2 4.4 4.6 4.7 4.9 5.1 5.3
58 3.6 3.8 4.0 4.1 4.3 4.5 4.7 4.8 5.0 5.2
59 3.6 3.7 3.9 4.1 4.2 4.4 4.6 4.7 4.9 5.1
60 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.7 4.8 5.0
61 3.4 3.6 3.8 3.9 4.1 4.3 4.4 4.6 4.8 4.9
62 3.4 3.5 3.7 3.9 4.0 4.2 4.4 4.5 4.7 4.8
63 3.3 3.5 3.7 3.8 4.0 4.1 4.3 4.4 4.6 4.8
64 3.3 3.4 3.6 3.8 3.9 4.1 4.2 4.4 4.5 4.7
65 3.2 3.4 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.6
66 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.4 4.5
67 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.2 4.3 4.5
68 3.1 3.2 3.4 3.5 3.7 3.8 4.0 4.1 4.3 4.4
69 3.0 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.3
70 3.0 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.1 4.3
71 3.0 3.1 3.2 3.4 3.5 3.7 3.8 3.9 4.1 4.2
72 2.9 3.1 3.2 3.3 3.5 3.6 3.8 3.9 4.0 4.2
73 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 4.0 4.1
74 2.8 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9 4.1
75 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.9 4.0
76 2.8 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 3.9
77 2.7 2.9 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9
78 2.7 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.8
79 2.7 2.8 2.9 3.0 3.2 3.3 3.4 3.5 3.7 3.8
80 2.6 2.8 2.9 3.0 3.1 3.3 3.4 3.5 3.6 3.8
The Employer’s Basic Assessment Rate Shall Be:
2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 310.0 320.0 330.0 340.0 350.0 360.0 370.0 380.0 390.0 400.0
2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1
37 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8
38 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5
39 7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3
40 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0
The Employer’s Basic Assessment Rate Shall Be:
3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 7.6 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8
42 7.4 7.6 7.9 8.1 8.3 8.6 8.8 9.0 9.3 9.5
43 7.2 7.4 7.7 7.9 8.1 8.4 8.6 8.8 9.1 9.3
44 7.0 7.3 7.5 7.7 8.0 8.2 8.4 8.6 8.9 9.1
45 6.9 7.1 7.3 7.6 7.8 8.0 8.2 8.4 8.7 8.9
46 6.7 7.0 7.2 7.4 7.6 7.8 8.0 8.3 8.5 8.7
47 6.6 6.8 7.0 7.2 7.4 7.7 7.9 8.1 8.3 8.5
48 6.5 6.7 6.9 7.1 7.3 7.5 7.7 7.9 8.1 8.3
49 6.3 6.5 6.7 6.9 7.1 7.3 7.6 7.8 8.0 8.2
50 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0
51 6.1 6.3 6.5 6.7 6.9 7.1 7.3 7.5 7.6 7.8
52 6.0 6.2 6.3 6.5 6.7 6.9 7.1 7.3 7.5 7.7
53 5.8 6.0 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.5
54 5.7 5.9 6.1 6.3 6.5 6.7 6.9 7.0 7.2 7.4
55 5.6 5.8 6.0 6.2 6.4 6.5 6.7 6.9 7.1 7.3
56 5.5 5.7 5.9 6.1 6.3 6.4 6.6 6.8 7.0 7.1
57 5.4 5.6 5.8 6.0 6.1 6.3 6.5 6.7 6.8 7.0
58 5.3 5.5 5.7 5.9 6.0 6.2 6.4 6.6 6.7 6.9
59 5.3 5.4 5.6 5.8 5.9 6.1 6.3 6.4 6.6 6.8
60 5.2 5.3 5.5 5.7 5.8 6.0 6.2 6.3 6.5 6.7
61 5.1 5.2 5.4 5.6 5.7 5.9 6.1 6.2 6.4 6.6
62 5.0 5.2 5.3 5.5 5.6 5.8 6.0 6.1 6.3 6.5
63 4.9 5.1 5.2 5.4 5.6 5.7 5.9 6.0 6.2 6.3
64 4.8 5.0 5.2 5.3 5.5 5.6 5.8 5.9 6.1 6.3
65 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8 6.0 6.2
66 4.7 4.8 5.0 5.2 5.3 5.5 5.6 5.8 5.9 6.1
67 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8 6.0
68 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6 5.7 5.9
69 4.5 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.7 5.8
70 4.4 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6 5.7
71 4.4 4.5 4.6 4.8 4.9 5.1 5.2 5.4 5.5 5.6
72 4.3 4.4 4.6 4.7 4.9 5.0 5.1 5.3 5.4 5.6
73 4.2 4.4 4.5 4.7 4.8 4.9 5.1 5.2 5.3 5.5
74 4.2 4.3 4.5 4.6 4.7 4.9 5.0 5.1 5.3 5.4
75 4.1 4.3 4.4 4.5 4.7 4.8 4.9 5.1 5.2 5.3
76 4.1 4.2 4.3 4.5 4.6 4.7 4.9 5.0 5.1 5.3
77 4.0 4.2 4.3 4.4 4.5 4.7 4.8 4.9 5.1 5.2
78 4.0 4.1 4.2 4.4 4.5 4.6 4.7 4.9 5.0 5.1
79 3.9 4.1 4.2 4.3 4.4 4.6 4.7 4.8 4.9 5.1
80 3.9 4.0 4.1 4.3 4.4 4.5 4.6 4.8 4.9 5.0
The Employer’s Basic Assessment Rate Shall Be:
3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 410.0 420.0 430.0 440.0 450.0 460.0 470.0 480.0 490.0 500.0
2 205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0
3 136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7
4 102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0
5 82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0
6 68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3
7 58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4
8 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5
9 45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6
10 41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0
11 37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5
12 34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7
13 31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5
14 29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7
15 27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3
16 25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3
17 24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4
18 22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8
19 21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3
20 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0
21 19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8
22 18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7
23 17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7
24 17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8
25 16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0
26 15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2
27 15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5
28 14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9
29 14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2
30 13.7 14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7
31 13.2 13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1
32 12.8 13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6
33 12.4 12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2
34 12.1 12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7
35 11.7 12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3
36 11.4 11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9
37 11.1 11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5
38 10.8 11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2
39 10.5 10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8
40 10.3 10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5
The Employer’s Basic Assessment Rate Shall Be:
4.10% 4.20% 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 10.0 10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2
42 9.8 10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9
43 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6
44 9.3 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.1 11.4
45 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 11.1
46 8.9 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9
47 8.7 8.9 9.1 9.4 9.6 9.8 10.0 10.2 10.4 10.6
48 8.5 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 10.4
49 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2
50 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0
51 8.0 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8
52 7.9 8.1 8.3 8.5 8.7 8.8 9.0 9.2 9.4 9.6
53 7.7 7.9 8.1 8.3 8.5 8.7 8.9 9.1 9.2 9.4
54 7.6 7.8 8.0 8.1 8.3 8.5 8.7 8.9 9.1 9.3
55 7.5 7.6 7.8 8.0 8.2 8.4 8.5 8.7 8.9 9.1
56 7.3 7.5 7.7 7.9 8.0 8.2 8.4 8.6 8.8 8.9
57 7.2 7.4 7.5 7.7 7.9 8.1 8.2 8.4 8.6 8.8
58 7.1 7.2 7.4 7.6 7.8 7.9 8.1 8.3 8.4 8.6
59 6.9 7.1 7.3 7.5 7.6 7.8 8.0 8.1 8.3 8.5
60 6.8 7.0 7.2 7.3 7.5 7.7 7.8 8.0 8.2 8.3
61 6.7 6.9 7.0 7.2 7.4 7.5 7.7 7.9 8.0 8.2
62 6.6 6.8 6.9 7.1 7.3 7.4 7.6 7.7 7.9 8.1
63 6.5 6.7 6.8 7.0 7.1 7.3 7.5 7.6 7.8 7.9
64 6.4 6.6 6.7 6.9 7.0 7.2 7.3 7.5 7.7 7.8
65 6.3 6.5 6.6 6.8 6.9 7.1 7.2 7.4 7.5 7.7
66 6.2 6.4 6.5 6.7 6.8 7.0 7.1 7.3 7.4 7.6
67 6.1 6.3 6.4 6.6 6.7 6.9 7.0 7.2 7.3 7.5
68 6.0 6.2 6.3 6.5 6.6 6.8 6.9 7.1 7.2 7.4
69 5.9 6.1 6.2 6.4 6.5 6.7 6.8 7.0 7.1 7.2
70 5.9 6.0 6.1 6.3 6.4 6.6 6.7 6.9 7.0 7.1
71 5.8 5.9 6.1 6.2 6.3 6.5 6.6 6.8 6.9 7.0
72 5.7 5.8 6.0 6.1 6.3 6.4 6.5 6.7 6.8 6.9
73 5.6 5.8 5.9 6.0 6.2 6.3 6.4 6.6 6.7 6.8
74 5.5 5.7 5.8 5.9 6.1 6.2 6.4 6.5 6.6 6.8
75 5.5 5.6 5.7 5.9 6.0 6.1 6.3 6.4 6.5 6.7
76 5.4 5.5 5.7 5.8 5.9 6.1 6.2 6.3 6.4 6.6
77 5.3 5.5 5.6 5.7 5.8 6.0 6.1 6.2 6.4 6.5
78 5.3 5.4 5.5 5.6 5.8 5.9 6.0 6.2 6.3 6.4
79 5.2 5.3 5.4 5.6 5.7 5.8 5.9 6.1 6.2 6.3
80 5.1 5.3 5.4 5.5 5.6 5.8 5.9 6.0 6.1 6.3
The Employer’s Basic Assessment Rate Shall Be:
4.10% 4.20% 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 510.0 520.0 530.0 540.0 550.0 560.0 570.0 580.0 590.0 600.0
2 255.0 260.0 265.0 270.0 275.0 280.0 285.0 290.0 295.0 300.0
3 170.0 173.3 176.7 180.0 183.3 186.7 190.0 193.3 196.7 200.0
4 127.5 130.0 132.5 135.0 137.5 140.0 142.5 145.0 147.5 150.0
5 102.0 104.0 106.0 108.0 110.0 112.0 114.0 116.0 118.0 120.0
6 85.0 86.7 88.3 90.0 91.7 93.3 95.0 96.7 98.3 100.0
7 72.9 74.3 75.7 77.1 78.6 80.0 81.4 82.9 84.3 85.7
8 63.8 65.0 66.3 67.5 68.8 70.0 71.2 72.5 73.7 75.0
9 56.7 57.8 58.9 60.0 61.1 62.2 63.3 64.4 65.6 66.7
10 51.0 52.0 53.0 54.0 55.0 56.0 57.0 58.0 59.0 60.0
11 46.4 47.3 48.2 49.1 50.0 50.9 51.8 52.7 53.6 54.5
12 42.5 43.3 44.2 45.0 45.8 46.7 47.5 48.3 49.2 50.0
13 39.2 40.0 40.8 41.5 42.3 43.1 43.8 44.6 45.4 46.2
14 36.4 37.1 37.9 38.6 39.3 40.0 40.7 41.4 42.1 42.9
15 34.0 34.7 35.3 36.0 36.7 37.3 38.0 38.7 39.3 40.0
16 31.9 32.5 33.1 33.8 34.4 35.0 35.6 36.3 36.9 37.5
17 30.0 30.6 31.2 31.8 32.4 32.9 33.5 34.1 34.7 35.3
18 28.3 28.9 29.4 30.0 30.6 31.1 31.7 32.2 32.8 33.3
19 26.8 27.4 27.9 28.4 28.9 29.5 30.0 30.5 31.1 31.6
20 25.5 26.0 26.5 27.0 27.5 28.0 28.5 29.0 29.5 30.0
21 24.3 24.8 25.2 25.7 26.2 26.7 27.1 27.6 28.1 28.6
22 23.2 23.6 24.1 24.5 25.0 25.5 25.9 26.4 26.8 27.3
23 22.2 22.6 23.0 23.5 23.9 24.3 24.8 25.2 25.7 26.1
24 21.3 21.7 22.1 22.5 22.9 23.3 23.8 24.2 24.6 25.0
25 20.4 20.8 21.2 21.6 22.0 22.4 22.8 23.2 23.6 24.0
26 19.6 20.0 20.4 20.8 21.2 21.5 21.9 22.3 22.7 23.1
27 18.9 19.3 19.6 20.0 20.4 20.7 21.1 21.5 21.9 22.2
28 18.2 18.6 18.9 19.3 19.6 20.0 20.4 20.7 21.1 21.4
29 17.6 17.9 18.3 18.6 19.0 19.3 19.7 20.0 20.3 20.7
30 17.0 17.3 17.7 18.0 18.3 18.7 19.0 19.3 19.7 20.0
31 16.5 16.8 17.1 17.4 17.7 18.1 18.4 18.7 19.0 19.4
32 15.9 16.3 16.6 16.9 17.2 17.5 17.8 18.1 18.4 18.8
33 15.5 15.8 16.1 16.4 16.7 17.0 17.3 17.6 17.9 18.2
34 15.0 15.3 15.6 15.9 16.2 16.5 16.8 17.1 17.4 17.6
35 14.6 14.9 15.1 15.4 15.7 16.0 16.3 16.6 16.9 17.1
36 14.2 14.4 14.7 15.0 15.3 15.6 15.8 16.1 16.4 16.7
37 13.8 14.1 14.3 14.6 14.9 15.1 15.4 15.7 15.9 16.2
38 13.4 13.7 13.9 14.2 14.5 14.7 15.0 15.3 15.5 15.8
39 13.1 13.3 13.6 13.8 14.1 14.4 14.6 14.9 15.1 15.4
40 12.8 13.0 13.3 13.5 13.8 14.0 14.3 14.5 14.8 15.0
The Employer’s Basic Assessment Rate Shall Be:
5.10% 5.20% 5.30% 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 12.4 12.7 12.9 13.2 13.4 13.7 13.9 14.1 14.4 14.6
42 12.1 12.4 12.6 12.9 13.1 13.3 13.6 13.8 14.0 14.3
43 11.9 12.1 12.3 12.6 12.8 13.0 13.3 13.5 13.7 14.0
44 11.6 11.8 12.0 12.3 12.5 12.7 13.0 13.2 13.4 13.6
45 11.3 11.6 11.8 12.0 12.2 12.4 12.7 12.9 13.1 13.3
46 11.1 11.3 11.5 11.7 12.0 12.2 12.4 12.6 12.8 13.0
47 10.9 11.1 11.3 11.5 11.7 11.9 12.1 12.3 12.6 12.8
48 10.6 10.8 11.0 11.3 11.5 11.7 11.9 12.1 12.3 12.5
49 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8 12.0 12.2
50 10.2 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8 12.0
51 10.0 10.2 10.4 10.6 10.8 11.0 11.2 11.4 11.6 11.8
52 9.8 10.0 10.2 10.4 10.6 10.8 11.0 11.2 11.3 11.5
53 9.6 9.8 10.0 10.2 10.4 10.6 10.8 10.9 11.1 11.3
54 9.4 9.6 9.8 10.0 10.2 10.4 10.6 10.7 10.9 11.1
55 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5 10.7 10.9
56 9.1 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5 10.7
57 8.9 9.1 9.3 9.5 9.6 9.8 10.0 10.2 10.4 10.5
58 8.8 9.0 9.1 9.3 9.5 9.7 9.8 10.0 10.2 10.3
59 8.6 8.8 9.0 9.2 9.3 9.5 9.7 9.8 10.0 10.2
60 8.5 8.7 8.8 9.0 9.2 9.3 9.5 9.7 9.8 10.0
61 8.4 8.5 8.7 8.9 9.0 9.2 9.3 9.5 9.7 9.8
62 8.2 8.4 8.5 8.7 8.9 9.0 9.2 9.4 9.5 9.7
63 8.1 8.3 8.4 8.6 8.7 8.9 9.0 9.2 9.4 9.5
64 8.0 8.1 8.3 8.4 8.6 8.7 8.9 9.1 9.2 9.4
65 7.8 8.0 8.2 8.3 8.5 8.6 8.8 8.9 9.1 9.2
66 7.7 7.9 8.0 8.2 8.3 8.5 8.6 8.8 8.9 9.1
67 7.6 7.8 7.9 8.1 8.2 8.4 8.5 8.7 8.8 9.0
68 7.5 7.6 7.8 7.9 8.1 8.2 8.4 8.5 8.7 8.8
69 7.4 7.5 7.7 7.8 8.0 8.1 8.3 8.4 8.6 8.7
70 7.3 7.4 7.6 7.7 7.9 8.0 8.1 8.3 8.4 8.6
71 7.2 7.3 7.5 7.6 7.7 7.9 8.0 8.2 8.3 8.5
72 7.1 7.2 7.4 7.5 7.6 7.8 7.9 8.1 8.2 8.3
73 7.0 7.1 7.3 7.4 7.5 7.7 7.8 7.9 8.1 8.2
74 6.9 7.0 7.2 7.3 7.4 7.6 7.7 7.8 8.0 8.1
75 6.8 6.9 7.1 7.2 7.3 7.5 7.6 7.7 7.9 8.0
76 6.7 6.8 7.0 7.1 7.2 7.4 7.5 7.6 7.8 7.9
77 6.6 6.8 6.9 7.0 7.1 7.3 7.4 7.5 7.7 7.8
78 6.5 6.7 6.8 6.9 7.1 7.2 7.3 7.4 7.6 7.7
79 6.5 6.6 6.7 6.8 7.0 7.1 7.2 7.3 7.5 7.6
80 6.4 6.5 6.6 6.8 6.9 7.0 7.1 7.2 7.4 7.5
The Employer’s Basic Assessment Rate Shall Be:
5.10% 5.20% 5.30% 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 610.0 620.0 630.0 640.0 650.0 660.0 670.0 680.0 690.0 700.0
2 305.0 310.0 315.0 320.0 325.0 330.0 335.0 340.0 345.0 350.0
3 203.3 206.7 210.0 213.3 216.7 220.0 223.3 226.7 230.0 233.3
4 152.5 155.0 157.5 160.0 162.5 165.0 167.5 170.0 172.5 175.0
5 122.0 124.0 126.0 128.0 130.0 132.0 134.0 136.0 138.0 140.0
6 101.7 103.3 105.0 106.7 108.3 110.0 111.7 113.3 115.0 116.7
7 87.1 88.6 90.0 91.4 92.9 94.3 95.7 97.1 98.6 100.0
8 76.2 77.5 78.7 80.0 81.2 82.5 83.7 85.0 86.2 87.5
9 67.8 68.9 70.0 71.1 72.2 73.3 74.4 75.6 76.7 77.8
10 61.0 62.0 63.0 64.0 65.0 66.0 67.0 68.0 69.0 70.0
11 55.5 56.4 57.3 58.2 59.1 60.0 60.9 61.8 62.7 63.6
12 50.8 51.7 52.5 53.3 54.2 55.0 55.8 56.7 57.5 58.3
13 46.9 47.7 48.5 49.2 50.0 50.8 51.5 52.3 53.1 53.8
14 43.6 44.3 45.0 45.7 46.4 47.1 47.9 48.6 49.3 50.0
15 40.7 41.3 42.0 42.7 43.3 44.0 44.7 45.3 46.0 46.7
16 38.1 38.8 39.4 40.0 40.6 41.3 41.9 42.5 43.1 43.7
17 35.9 36.5 37.1 37.6 38.2 38.8 39.4 40.0 40.6 41.2
18 33.9 34.4 35.0 35.6 36.1 36.7 37.2 37.8 38.3 38.9
19 32.1 32.6 33.2 33.7 34.2 34.7 35.3 35.8 36.3 36.8
20 30.5 31.0 31.5 32.0 32.5 33.0 33.5 34.0 34.5 35.0
21 29.0 29.5 30.0 30.5 31.0 31.4 31.9 32.4 32.9 33.3
22 27.7 28.2 28.6 29.1 29.5 30.0 30.5 30.9 31.4 31.8
23 26.5 27.0 27.4 27.8 28.3 28.7 29.1 29.6 30.0 30.4
24 25.4 25.8 26.3 26.7 27.1 27.5 27.9 28.3 28.8 29.2
25 24.4 24.8 25.2 25.6 26.0 26.4 26.8 27.2 27.6 28.0
26 23.5 23.8 24.2 24.6 25.0 25.4 25.8 26.2 26.5 26.9
27 22.6 23.0 23.3 23.7 24.1 24.4 24.8 25.2 25.6 25.9
28 21.8 22.1 22.5 22.9 23.2 23.6 23.9 24.3 24.6 25.0
29 21.0 21.4 21.7 22.1 22.4 22.8 23.1 23.4 23.8 24.1
30 20.3 20.7 21.0 21.3 21.7 22.0 22.3 22.7 23.0 23.3
31 19.7 20.0 20.3 20.6 21.0 21.3 21.6 21.9 22.3 22.6
32 19.1 19.4 19.7 20.0 20.3 20.6 20.9 21.3 21.6 21.9
33 18.5 18.8 19.1 19.4 19.7 20.0 20.3 20.6 20.9 21.2
34 17.9 18.2 18.5 18.8 19.1 19.4 19.7 20.0 20.3 20.6
35 17.4 17.7 18.0 18.3 18.6 18.9 19.1 19.4 19.7 20.0
36 16.9 17.2 17.5 17.8 18.1 18.3 18.6 18.9 19.2 19.4
37 16.5 16.8 17.0 17.3 17.6 17.8 18.1 18.4 18.6 18.9
38 16.1 16.3 16.6 16.8 17.1 17.4 17.6 17.9 18.2 18.4
39 15.6 15.9 16.2 16.4 16.7 16.9 17.2 17.4 17.7 17.9
40 15.3 15.5 15.8 16.0 16.3 16.5 16.8 17.0 17.3 17.5
The Employer’s Basic Assessment Rate Shall Be:
6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.70% 6.80% 6.90% 7.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 14.9 15.1 15.4 15.6 15.9 16.1 16.3 16.6 16.8 17.1
42 14.5 14.8 15.0 15.2 15.5 15.7 16.0 16.2 16.4 16.7
43 14.2 14.4 14.7 14.9 15.1 15.3 15.6 15.8 16.0 16.3
44 13.9 14.1 14.3 14.5 14.8 15.0 15.2 15.5 15.7 15.9
45 13.6 13.8 14.0 14.2 14.4 14.7 14.9 15.1 15.3 15.6
46 13.3 13.5 13.7 13.9 14.1 14.3 14.6 14.8 15.0 15.2
47 13.0 13.2 13.4 13.6 13.8 14.0 14.3 14.5 14.7 14.9
48 12.7 12.9 13.1 13.3 13.5 13.8 14.0 14.2 14.4 14.6
49 12.4 12.7 12.9 13.1 13.3 13.5 13.7 13.9 14.1 14.3
50 12.2 12.4 12.6 12.8 13.0 13.2 13.4 13.6 13.8 14.0
51 12.0 12.2 12.4 12.5 12.7 12.9 13.1 13.3 13.5 13.7
52 11.7 11.9 12.1 12.3 12.5 12.7 12.9 13.1 13.3 13.5
53 11.5 11.7 11.9 12.1 12.3 12.5 12.6 12.8 13.0 13.2
54 11.3 11.5 11.7 11.9 12.0 12.2 12.4 12.6 12.8 13.0
55 11.1 11.3 11.5 11.6 11.8 12.0 12.2 12.4 12.5 12.7
56 10.9 11.1 11.3 11.4 11.6 11.8 12.0 12.1 12.3 12.5
57 10.7 10.9 11.1 11.2 11.4 11.6 11.8 11.9 12.1 12.3
58 10.5 10.7 10.9 11.0 11.2 11.4 11.6 11.7 11.9 12.1
59 10.3 10.5 10.7 10.8 11.0 11.2 11.4 11.5 11.7 11.9
60 10.2 10.3 10.5 10.7 10.8 11.0 11.2 11.3 11.5 11.7
61 10.0 10.2 10.3 10.5 10.7 10.8 11.0 11.1 11.3 11.5
62 9.8 10.0 10.2 10.3 10.5 10.6 10.8 11.0 11.1 11.3
63 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8 11.0 11.1
64 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8 10.9
65 9.4 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6 10.8
66 9.2 9.4 9.5 9.7 9.8 10.0 10.2 10.3 10.5 10.6
67 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1 10.3 10.4
68 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1 10.3
69 8.8 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0 10.1
70 8.7 8.9 9.0 9.1 9.3 9.4 9.6 9.7 9.9 10.0
71 8.6 8.7 8.9 9.0 9.2 9.3 9.4 9.6 9.7 9.9
72 8.5 8.6 8.7 8.9 9.0 9.2 9.3 9.4 9.6 9.7
73 8.4 8.5 8.6 8.8 8.9 9.0 9.2 9.3 9.5 9.6
74 8.2 8.4 8.5 8.6 8.8 8.9 9.1 9.2 9.3 9.5
75 8.1 8.3 8.4 8.5 8.7 8.8 8.9 9.1 9.2 9.3
76 8.0 8.2 8.3 8.4 8.6 8.7 8.8 8.9 9.1 9.2
77 7.9 8.1 8.2 8.3 8.4 8.6 8.7 8.8 9.0 9.1
78 7.8 7.9 8.1 8.2 8.3 8.5 8.6 8.7 8.8 9.0
79 7.7 7.8 8.0 8.1 8.2 8.4 8.5 8.6 8.7 8.9
80 7.6 7.7 7.9 8.0 8.1 8.2 8.4 8.5 8.6 8.7
The Employer’s Basic Assessment Rate Shall Be:
6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.70% 6.80% 6.90% 7.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 710.0 720.0 730.0 740.0 750.0 760.0 770.0 780.0 790.0
2 355.0 360.0 365.0 370.0 375.0 380.0 385.0 390.0 395.0
3 236.7 240.0 243.3 246.7 250.0 253.3 256.7 260.0 263.3
4 177.5 180.0 182.5 185.0 187.5 190.0 192.5 195.0 197.5
5 142.0 144.0 146.0 148.0 150.0 152.0 154.0 156.0 158.0
6 118.3 120.0 121.7 123.3 125.0 126.7 128.3 130.0 131.7
7 101.4 102.9 104.3 105.7 107.1 108.6 110.0 111.4 112.9
8 88.7 90.0 91.2 92.5 93.7 95.0 96.2 97.5 98.7
9 78.9 80.0 81.1 82.2 83.3 84.4 85.6 86.7 87.8
10 71.0 72.0 73.0 74.0 75.0 76.0 77.0 78.0 79.0
11 64.5 65.5 66.4 67.3 68.2 69.1 70.0 70.9 71.8
12 59.2 60.0 60.8 61.7 62.5 63.3 64.2 65.0 65.8
13 54.6 55.4 56.2 56.9 57.7 58.5 59.2 60.0 60.8
14 50.7 51.4 52.1 52.9 53.6 54.3 55.0 55.7 56.4
15 47.3 48.0 48.7 49.3 50.0 50.7 51.3 52.0 52.7
16 44.4 45.0 45.6 46.2 46.9 47.5 48.1 48.7 49.4
17 41.8 42.4 42.9 43.5 44.1 44.7 45.3 45.9 46.5
18 39.4 40.0 40.6 41.1 41.7 42.2 42.8 43.3 43.9
19 37.4 37.9 38.4 38.9 39.5 40.0 40.5 41.1 41.6
20 35.5 36.0 36.5 37.0 37.5 38.0 38.5 39.0 39.5
21 33.8 34.3 34.8 35.2 35.7 36.2 36.7 37.1 37.6
22 32.3 32.7 33.2 33.6 34.1 34.5 35.0 35.5 35.9
23 30.9 31.3 31.7 32.2 32.6 33.0 33.5 33.9 34.3
24 29.6 30.0 30.4 30.8 31.3 31.7 32.1 32.5 32.9
25 28.4 28.8 29.2 29.6 30.0 30.4 30.8 31.2 31.6
26 27.3 27.7 28.1 28.5 28.8 29.2 29.6 30.0 30.4
27 26.3 26.7 27.0 27.4 27.8 28.1 28.5 28.9 29.3
28 25.4 25.7 26.1 26.4 26.8 27.1 27.5 27.9 28.2
29 24.5 24.8 25.2 25.5 25.9 26.2 26.6 26.9 27.2
30 23.7 24.0 24.3 24.7 25.0 25.3 25.7 26.0 26.3
31 22.9 23.2 23.5 23.9 24.2 24.5 24.8 25.2 25.5
32 22.2 22.5 22.8 23.1 23.4 23.8 24.1 24.4 24.7
33 21.5 21.8 22.1 22.4 22.7 23.0 23.3 23.6 23.9
34 20.9 21.2 21.5 21.8 22.1 22.4 22.6 22.9 23.2
35 20.3 20.6 20.9 21.1 21.4 21.7 22.0 22.3 22.6
36 19.7 20.0 20.3 20.6 20.8 21.1 21.4 21.7 21.9
37 19.2 19.5 19.7 20.0 20.3 20.5 20.8 21.1 21.4
38 18.7 18.9 19.2 19.5 19.7 20.0 20.3 20.5 20.8
39 18.2 18.5 18.7 19.0 19.2 19.5 19.7 20.0 20.3
40 17.8 18.0 18.3 18.5 18.8 19.0 19.3 19.5 19.8
The Employer’s Basic Assessment Rate Shall Be:
7.10% 7.20% 7.30% 7.40% 7.50% 7.60% 7.70% 7.80% 7.90%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 17.3 17.6 17.8 18.0 18.3 18.5 18.8 19.0 19.3
42 16.9 17.1 17.4 17.6 17.9 18.1 18.3 18.6 18.8
43 16.5 16.7 17.0 17.2 17.4 17.7 17.9 18.1 18.4
44 16.1 16.4 16.6 16.8 17.0 17.3 17.5 17.7 18.0
45 15.8 16.0 16.2 16.4 16.7 16.9 17.1 17.3 17.6
46 15.4 15.7 15.9 16.1 16.3 16.5 16.7 17.0 17.2
47 15.1 15.3 15.5 15.7 16.0 16.2 16.4 16.6 16.8
48 14.8 15.0 15.2 15.4 15.6 15.8 16.0 16.3 16.5
49 14.5 14.7 14.9 15.1 15.3 15.5 15.7 15.9 16.1
50 14.2 14.4 14.6 14.8 15.0 15.2 15.4 15.6 15.8
51 13.9 14.1 14.3 14.5 14.7 14.9 15.1 15.3 15.5
52 13.7 13.8 14.0 14.2 14.4 14.6 14.8 15.0 15.2
53 13.4 13.6 13.8 14.0 14.2 14.3 14.5 14.7 14.9
54 13.1 13.3 13.5 13.7 13.9 14.1 14.3 14.4 14.6
55 12.9 13.1 13.3 13.5 13.6 13.8 14.0 14.2 14.4
56 12.7 12.9 13.0 13.2 13.4 13.6 13.8 13.9 14.1
57 12.5 12.6 12.8 13.0 13.2 13.3 13.5 13.7 13.9
58 12.2 12.4 12.6 12.8 12.9 13.1 13.3 13.4 13.6
59 12.0 12.2 12.4 12.5 12.7 12.9 13.1 13.2 13.4
60 11.8 12.0 12.2 12.3 12.5 12.7 12.8 13.0 13.2
61 11.6 11.8 12.0 12.1 12.3 12.5 12.6 12.8 13.0
62 11.5 11.6 11.8 11.9 12.1 12.3 12.4 12.6 12.7
63 11.3 11.4 11.6 11.7 11.9 12.1 12.2 12.4 12.5
64 11.1 11.3 11.4 11.6 11.7 11.9 12.0 12.2 12.3
65 10.9 11.1 11.2 11.4 11.5 11.7 11.8 12.0 12.2
66 10.8 10.9 11.1 11.2 11.4 11.5 11.7 11.8 12.0
67 10.6 10.7 10.9 11.0 11.2 11.3 11.5 11.6 11.8
68 10.4 10.6 10.7 10.9 11.0 11.2 11.3 11.5 11.6
69 10.3 10.4 10.6 10.7 10.9 11.0 11.2 11.3 11.4
70 10.1 10.3 10.4 10.6 10.7 10.9 11.0 11.1 11.3
71 10.0 10.1 10.3 10.4 10.6 10.7 10.8 11.0 11.1
72 9.9 10.0 10.1 10.3 10.4 10.6 10.7 10.8 11.0
73 9.7 9.9 10.0 10.1 10.3 10.4 10.5 10.7 10.8
74 9.6 9.7 9.9 10.0 10.1 10.3 10.4 10.5 10.7
75 9.5 9.6 9.7 9.9 10.0 10.1 10.3 10.4 10.5
76 9.3 9.5 9.6 9.7 9.9 10.0 10.1 10.3 10.4
77 9.2 9.4 9.5 9.6 9.7 9.9 10.0 10.1 10.3
78 9.1 9.2 9.4 9.5 9.6 9.7 9.9 10.0 10.1
79 9.0 9.1 9.2 9.4 9.5 9.6 9.7 9.9 10.0
80 8.9 9.0 9.1 9.2 9.4 9.5 9.6 9.7 9.9
The Employer’s Basic Assessment Rate Shall Be:
7.10% 7.20% 7.30% 7.40% 7.50% 7.60% 7.70% 7.80% 7.90%

If the employer’s benefit wage ratio exceeds the percentage in the last column of the table opposite the State Experience Factor, the employer’s basic contribution rate shall be 8%.

(6) No employer’s basic assessment rate or new employer rate for the period of 12 months commencing January 1 of any calendar year shall be less than 6 3/1 0% unless all required reports and all assessment due on wages paid for employment for such employer during pay periods ending on or prior to June 30 of the preceding year have been received by the Department on or prior to September 30 of such preceding year. If such required reports and assessments due are received by the Department after September 30 of the preceding year but prior to or on the last day of any calendar quarter of any calendar year, such employer’s basic assessment rate or new employer rate for assessments on wages paid for employment for such employers during pay periods in the said calendar quarter and for wages paid for employment for such employer during pay periods in all succeeding calendar quarters in such calendar year shall be the basic assessment rate as determined for such employer under paragraph (b)(5) of this section or the new employer rate as determined for such employer under § 3348 of this title, whichever the Department determines is applicable.

(7) Effective July 1, 1994, notwithstanding any inconsistent provisions of this chapter, if, after the last day of any claimant’s benefit year but within the 90 days next following thereafter, an employer for whom benefit wage charges were made as a consequence of such claimant’s receipt of benefits files a written notice in such manner as the Department shall prescribe, stating that the employer had reemployed such claimant within the claimant’s benefit year, and the Department finds that such employee received in benefits a total amount aggregating not more than 25% of the maximum benefit payments to which the employee was entitled within such benefit year because of such reemployment, the employer’s benefit wage record shall be credited with 75% of the benefit wages previously charged against the employer relating to such claimant’s previous employment; or if the Department finds that such employee received in benefits an amount aggregating more than 25% but not more than 50% of the maximum benefits to which the employee was entitled within such benefit year because of such reemployment, the employer’s benefit wage record shall be credited with 50% of the benefit wages previously charged against the employer relating to such claimant’s previous employment; or if the Department finds that such employee received in benefits a total amount aggregating more than 50% but not more than 75% of the maximum benefits to which the employee was entitled within such benefit year because of such reemployment, the employer’s benefit wage record shall be credited with 25% of the benefit wages previously charged against the employer relating to such claimant’s previous employment. In computing an employer’s assessment rate for any calendar year, credits may be used only in connection with rehires of claimants whose benefit years ended no later than June 30 of the calendar year immediately preceding. Rehire credits shall be applied to the employer’s benefit wage record in the calendar year and quarter in which the claimant’s benefit year exhausted. An employer may apply for rehire credits relating to a claim for benefits, including benefits paid as a consequence of a claim for partial unemployment benefits, regardless of the number of separate periods of unemployment a claimant had during the claimant’s benefit year.

Employer “rehire credits” as defined above shall not be used in the calculation of the “state experience factor” as determined in accordance with paragraph (b)(4) of this section.

(8) For the last 3 calendar quarters of 1959, the 4 calendar quarters of 1960 and the first calendar quarter of 1961, every rated employer shall pay, in addition to the assessment set for such employer under paragraph (b)(5) of this section, an additional assessment of 11/2% of wages paid by the employer in each of the aforesaid calendar quarters.

(9) Supplemental assessment rate.

a. For any calendar year beginning January 1, 1988, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $90 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the following table:

New Employer / = Supplemental
Basic Assessment Rate Assessment Rate
.1 - 3.9% 1.1%
4.0 - 5.9% 1.2%
6.0 - 7.9% 1.3%
  8.0% 1.5%

b. For any calendar year beginning January 1, 1988, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $90 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the following table:

New Employer / = Supplemental
Basic Assessment Rate Assessment Rate
.1 - 3.9% 1.5%
4.0 - 5.9% 1.8%
6.0 - 7.9% 2.1%
  8.0% 2.5%

c. For any calendar year beginning January 1, 1990, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $130 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the following table:

New Employer / = Supplemental
Basic Assessment Rate Assessment Rate
.1 - 3.9% .9%
4.0 - 5.9% 1.1%
6.0 - 7.9% 1.2%
  8.0% 1.5%

d. For any calendar year beginning January 1, 1996, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $200 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the following table:

New Employer / = Supplemental
Basic Assessment Rate Assessment Rate
0.1 - 3.9% .7%
4.0 - 5.9% .7%
6.0 - 7.9% .7%
  8.0% .7%

e. For any calendar year beginning January 1, 1998, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $215 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the following table:

New Employer / = Supplemental
Basic Assessment Rate Assessment Rate
.1 - 3.9% .5%
4.0 - 5.9% .5%
6.0 - 7.9% .5%
  8.0% .5%

f. For any calendar year beginning January 1, 2000, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $250 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the following table:

New Employer / = Supplemental
Basic Assessment Rate Assessment Rate
0.1 — 3.9% 0.3%
4.0 — 5.9% 0.3%
6.0 — 7.9% 0.3%
   8.0% 0.3%

g. For any calendar year beginning January 1, 2002, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is equal to or greater than $300 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the following table:

New Employer / = Supplemental
Basic Assessment Rate Assessment Rate
0.1 — 3.9% 0.2%
4.0 — 5.9% 0.2%
6.0 — 7.9% 0.2%
   8.0% 0.2%

h. For any calendar year beginning January 1, 1990, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $130 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the table in paragraph (b)(9)a. or b. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

i. For any calendar year beginning January 1, 1996, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $200 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the table in paragraph (b)(9)a., b. or c. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

j. For any calendar year beginning January 1, 1998, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $215 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the table in paragraph (b)(9)a., b., c. or d. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

k. For any calendar year beginning January 1, 2000, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $250 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the table in paragraph (b)(9)a., b., c., d. or e. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

l. For any calendar year beginning January 1, 2002, and thereafter, with respect to which the balance in the Unemployment Insurance Trust Fund, as certified by the Director of Unemployment Insurance to the Secretary of Labor, is less than $300 million as of the preceding September 30, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” in accordance with the table in paragraph (b)(9)a., b., c., d., e. or f. of this section as determined by the balance in the Unemployment Insurance Trust Fund.

m. For any calendar year beginning January 1, 2004, and ending December 31, 2023, each employer’s new employer rate or basic assessment rate, whichever shall be applicable to such employer, shall be increased by a “supplemental assessment rate” of 0.2%.

n. [Repealed.]

(10) [Repealed.]

(11) Notwithstanding any other provision of this title to the contrary, no employee benefit wages, as defined in paragraph (b)(1) of this section, for weeks of total or partial unemployment from March 15, 2020, through and including March 21, 2020, and no claims determined by the Department to be COVID-19 related claims, will be included in the employer’s benefit wages for purposes of paragraph (b)(2), (3) or (4) of this section, and no benefit payments made from the Unemployment Insurance Trust Fund based on claims filed from March 15, 2020, through and including March 21, 2020, and no benefit payments made from the Unemployment Insurance Trust Fund based on claims determined by the Department to be COVID-19 related claims, shall be included in the state experience factor calculated in paragraph (b)(4) of this section. An employer’s or agent of the employer’s failure to timely or adequately respond to a separation notice for a claim filed from March 15, 2020, through and including March 21, 2020, and for a claim determined by the Department to be a COVID-19 related claim will not result in benefit wage charges being assessed to such employer’s experience merit rating account under § 3317 or § 3318 of this title, unless the Department determines such failure has resulted in an overpayment of benefits and the employer or agent of the employer has established a pattern of failing to respond timely or adequately.

(12) Notwithstanding the required computation of the employer assessment rate to be determined by the Department for the next succeeding calendar year pursuant to this section, for calendar year 2022, employers shall be assigned an assessment rate equal to the lowest of the rate determined by the Department pursuant to this section for the calendar year 2020, 2021, or 2022; except that employers who are determined for calendar year 2022 to have the delinquency rate of assessment pursuant to paragraph (b)(6) of this section shall continue to be assigned the delinquency rate, subject to the administrative authority provided for in paragraph (b)(13) of this section.

(13) Notwithstanding paragraph (b)(6) of this section, the Department shall have the authority in its sole discretion to make changes to the delinquency assessment rate of any employer to take effect on the date determined by the Department, and to provide assessment credits to any employer, as necessary to correct administrative errors or address fraudulent claims charged to employers, except with respect to employers who are charged the delinquency assessment rate because they have not filed any quarterly report required by this chapter with respect to assessments with the Department.

(14) Notwithstanding any other provisions in this section, for calendar year 2023, effective January 1, 2023, employers shall be assigned a basic assessment rate in accordance with the following table:

2023 – Special 1-Year Schedule of Rates

Benefit Wage Ratio (%) Does Not Exceed: Basic Assessment Rate:
20 0.1%
30 0.25%
40 0.50%
50 1.00%
55 2.00%
60 2.50%
70 3.50%
80 4.50%
90 5.00%

a. If the employer’s benefit wage ratio exceeds the highest percentage in the table set forth in this paragraph (b)(14) of this section the employer’s basic assessment rate shall be 5.40%.

b. Employers who are determined for calendar year 2023 to have the delinquency rate of assessment pursuant to paragraph (b)(6) of this section shall continue to be assigned the delinquency rate.

(15) Notwithstanding any other provisions in this section, for calendar year 2024, effective January 1, 2024, employers shall be assigned a basic assessment rate in accordance with the following table:

2024 — Special 1-Year Schedule of Rates

Benefit Wage Ratio (%)
Does Not Exceed: Basic Assessment Rate
20 0.1%
30 0.25%
40 0.50%
50 1.00%
55 2.00%
60 2.50%
70 3.50%
80 4.50%
90 5.00%

a. If the employer’s benefit wage ratio exceeds the highest percentage in the table set forth in this paragraph (b)(15), the employer’s basic assessment rate shall be 5.40%.

b. Employers who are determined for calendar year 2024 to have the delinquency rate of assessment pursuant to paragraph (b)(6) of this section shall continue to be assigned the delinquency rate.

(16) Notwithstanding any other provisions in this section, for assessment years 2025 and 2026, employers shall be assigned a basic assessment rate as follows:

a. The Department shall calculate the average high cost multiple as set forth in § 3350C of this title.

b. If the average high cost multiple is greater than or equal to 1.0, employers shall be assigned a basic assessment rate in accordance with Schedule A of the Assessment Rate Schedule table in paragraph (b)(16)c. of this section. If the average high cost multiple is less than 1.0, employers shall be assigned a basic assessment rate in accordance with Schedule B of the Assessment Rate Schedule table in paragraph (b)(16)c. of this section.

c. Assessment Rate Schedule for Assessment Rate Years 2025 and 2026

Schedule A Schedule B
(AHCM greater than or equal to 1.0) (AHCM less than 1.0)
Benefit Wage Ratio (%) Basic Assessment Rate: Basic Assessment Rate:
Does Not Exceed:
20.00 0.3% 0.4%
30.00 0.6% 0.8%
40.00 1.2% 1.3%
50.00 1.8% 1.9%
55.00 2.4% 2.5%
60.00 3.0% 3.1%
70.00 3.6% 3.7%
80.00 4.2% 4.3%
90.00 4.8% 4.9%
100.00 5.4% 5.4%

d. If the employer’s benefit wage ratio exceeds the highest percentage in the Assessment Rate Schedule table set forth in this paragraph (b)(16), the employer’s basic assessment rate shall be 5.4%.

e. Notwithstanding anything in this paragraph (b)(16) to the contrary, employers who are determined for assessment rate year 2025 or 2026 to have the delinquency assessment rate pursuant to paragraph (b)(6) of this section shall continue to be assigned the delinquency assessment rate. The Department shall have the authority, in its sole discretion, to waive the delinquency assessment rate set forth in this section for good cause shown by an employer.

When State
Experience
Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 10.0 20.0 30.0 40.0 50.0 60.0 70.0 80.0 90.0 100.0
2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0
5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0
6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7
7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3
8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5
9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1
10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0
11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1
12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3
13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7
14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1
15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7
16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3
17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9
18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6
19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3
20 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0
21 0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8
22 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5
23 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3
24 0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2
25 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0
26 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8
27 0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7
28 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6
29 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4
30 0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3
31 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2
32 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1
33 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0
34 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9
35 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9
36 0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8
37 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7
38 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6
39 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6
40 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5
The Employer’s Basic Assessment Rate Shall Be:
0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%

When State
Experience
Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
51 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
52 0.2 0.4 0.6 0.8 1.0 1.2 1.3 1.5 1.7 1.9
53 0.2 0.4 0.6 0.8 0.9 1.1 1.3 1.5 1.7 1.9
54 0.2 0.4 0.6 0.7 0.9 1.1 1.3 1.5 1.7 1.9
55 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.5 1.6 1.8
56 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.4 1.6 1.8
57 0.2 0.4 0.5 0.7 0.9 1.1 1.2 1.4 1.6 1.8
58 0.2 0.3 0.5 0.7 0.9 1.0 1.2 1.4 1.6 1.7
59 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.4 1.5 1.7
60 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.3 1.5 1.7
61 0.2 0.3 0.5 0.7 0.8 1.0 1.1 1.3 1.5 1.6
62 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.5 1.6
63 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.4 1.6
64 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.3 1.4 1.6
65 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
66 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
67 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
68 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
69 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.4
70 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.1 1.3 1.4
71 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
72 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
73 0.1 0.3 0.4 0.5 0.7 0.8 1.0 1.1 1.2 1.4
74 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.4
75 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
76 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
77 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
78 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
79 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
80 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
The Employer’s Basic Assessment Rate Shall Be:
0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%

When State
Experience
Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
51 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
52 0.2 0.4 0.6 0.8 1.0 1.2 1.3 1.5 1.7 1.9
53 0.2 0.4 0.6 0.8 0.9 1.1 1.3 1.5 1.7 1.9
54 0.2 0.4 0.6 0.7 0.9 1.1 1.3 1.5 1.7 1.9
55 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.5 1.6 1.8
56 0.2 0.4 0.5 0.7 0.9 1.1 1.3 1.4 1.6 1.8
57 0.2 0.4 0.5 0.7 0.9 1.1 1.2 1.4 1.6 1.8
58 0.2 0.3 0.5 0.7 0.9 1.0 1.2 1.4 1.6 1.7
59 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.4 1.5 1.7
60 0.2 0.3 0.5 0.7 0.8 1.0 1.2 1.3 1.5 1.7
61 0.2 0.3 0.5 0.7 0.8 1.0 1.1 1.3 1.5 1.6
62 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.5 1.6
63 0.2 0.3 0.5 0.6 0.8 1.0 1.1 1.3 1.4 1.6
64 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.3 1.4 1.6
65 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
66 0.2 0.3 0.5 0.6 0.8 0.9 1.1 1.2 1.4 1.5
67 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
68 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.5
69 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.2 1.3 1.4
70 0.1 0.3 0.4 0.6 0.7 0.9 1.0 1.1 1.3 1.4
71 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
72 0.1 0.3 0.4 0.6 0.7 0.8 1.0 1.1 1.3 1.4
73 0.1 0.3 0.4 0.5 0.7 0.8 1.0 1.1 1.2 1.4
74 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.4
75 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
76 0.1 0.3 0.4 0.5 0.7 0.8 0.9 1.1 1.2 1.3
77 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
78 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.2 1.3
79 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
80 0.1 0.3 0.4 0.5 0.6 0.8 0.9 1.0 1.1 1.3
The Employer’s Basic Assessment Rate Shall Be:
0.1% 0.20% 0.30% 0.40% 0.50% 0.60% 0.70% 0.80% 0.90% 1.00%

When State
Experience
Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0
2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0
The Employer’s Basic Assessment Rate Shall Be:
1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%

When State
Experience
Factor Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 110.0 120.0 130.0 140.0 150.0 160.0 170.0 180.0 190.0 200.0
2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2
10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0
The Employer’s Basic Assessment Rate Shall Be:
1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
51 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.9
52 2.1 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.8
53 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.4 3.6 3.8
54 2.0 2.2 2.4 2.6 2.8 3.0 3.1 3.3 3.5 3.7
55 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.6
56 2.0 2.1 2.3 2.5 2.7 2.9 3.0 3.2 3.4 3.6
57 1.9 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.3 3.5
58 1.9 2.1 2.2 2.4 2.6 2.8 2.9 3.1 3.3 3.4
59 1.9 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.2 3.4
60 1.8 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.2 3.3
61 1.8 2.0 2.1 2.3 2.5 2.6 2.8 3.0 3.1 3.3
62 1.8 1.9 2.1 2.3 2.4 2.6 2.7 2.9 3.1 3.2
63 1.7 1.9 2.1 2.2 2.4 2.5 2.7 2.9 3.0 3.2
64 1.7 1.9 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.1
65 1.7 1.8 2.0 2.2 2.3 2.5 2.6 2.8 2.9 3.1
66 1.7 1.8 2.0 2.1 2.3 2.4 2.6 2.7 2.9 3.0
67 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.7 2.8 3.0
68 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8 2.9
69 1.6 1.7 1.9 2.0 2.2 2.3 2.5 2.6 2.8 2.9
70 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.6 2.7 2.9
71 1.5 1.7 1.8 2.0 2.1 2.3 2.4 2.5 2.7 2.8
72 1.5 1.7 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8
73 1.5 1.6 1.8 1.9 2.1 2.2 2.3 2.5 2.6 2.7
74 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.6 2.7
75 1.5 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.5 2.7
76 1.4 1.6 1.7 1.8 2.0 2.1 2.2 2.4 2.5 2.6
77 1.4 1.6 1.7 1.8 1.9 2.1 2.2 2.3 2.5 2.6
78 1.4 1.5 1.7 1.8 1.9 2.1 2.2 2.3 2.4 2.6
79 1.4 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.5
80 1.4 1.5 1.6 1.8 1.9 2.0 2.1 2.3 2.4 2.5
The Employer’s Basic Assessment Rate Shall Be:
1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
51 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.9
52 2.1 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.7 3.8
53 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.4 3.6 3.8
54 2.0 2.2 2.4 2.6 2.8 3.0 3.1 3.3 3.5 3.7
55 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.3 3.5 3.6
56 2.0 2.1 2.3 2.5 2.7 2.9 3.0 3.2 3.4 3.6
57 1.9 2.1 2.3 2.5 2.6 2.8 3.0 3.2 3.3 3.5
58 1.9 2.1 2.2 2.4 2.6 2.8 2.9 3.1 3.3 3.4
59 1.9 2.0 2.2 2.4 2.5 2.7 2.9 3.1 3.2 3.4
60 1.8 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.2 3.3
61 1.8 2.0 2.1 2.3 2.5 2.6 2.8 3.0 3.1 3.3
62 1.8 1.9 2.1 2.3 2.4 2.6 2.7 2.9 3.1 3.2
63 1.7 1.9 2.1 2.2 2.4 2.5 2.7 2.9 3.0 3.2
64 1.7 1.9 2.0 2.2 2.3 2.5 2.7 2.8 3.0 3.1
65 1.7 1.8 2.0 2.2 2.3 2.5 2.6 2.8 2.9 3.1
66 1.7 1.8 2.0 2.1 2.3 2.4 2.6 2.7 2.9 3.0
67 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.7 2.8 3.0
68 1.6 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8 2.9
69 1.6 1.7 1.9 2.0 2.2 2.3 2.5 2.6 2.8 2.9
70 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.6 2.7 2.9
71 1.5 1.7 1.8 2.0 2.1 2.3 2.4 2.5 2.7 2.8
72 1.5 1.7 1.8 1.9 2.1 2.2 2.4 2.5 2.6 2.8
73 1.5 1.6 1.8 1.9 2.1 2.2 2.3 2.5 2.6 2.7
74 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.6 2.7
75 1.5 1.6 1.7 1.9 2.0 2.1 2.3 2.4 2.5 2.7
76 1.4 1.6 1.7 1.8 2.0 2.1 2.2 2.4 2.5 2.6
77 1.4 1.6 1.7 1.8 1.9 2.1 2.2 2.3 2.5 2.6
78 1.4 1.5 1.7 1.8 1.9 2.1 2.2 2.3 2.4 2.6
79 1.4 1.5 1.6 1.8 1.9 2.0 2.2 2.3 2.4 2.5
80 1.4 1.5 1.6 1.8 1.9 2.0 2.1 2.3 2.4 2.5
The Employer’s Basic Assessment Rate Shall Be:
1.10% 1.20% 1.30% 1.40% 1.50% 1.60% 1.70% 1.80% 1.90% 2.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 210.0 220.0 230.0 240.0 250.0 260.0 270.0 280.0 290.0 300.0
2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0
26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5
27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7
29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3
30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7
32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4
33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8
35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6
36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1
38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9
39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5
The Employer’s Basic Assessment Rate Shall Be:
2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 210.0 220.0 230.0 240.0 250.0 260.0 270.0 280.0 290.0 300.0
2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0
26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5
27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7
29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3
30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7
32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4
33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8
35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6
36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1
38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9
39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5
The Employer’s Basic Assessment Rate Shall Be:
2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3
42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0
44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8
45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5
47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4
48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
51 4.1 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9
52 4.0 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8
53 4.0 4.2 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7
54 3.9 4.1 4.3 4.4 4.6 4.8 5.0 5.2 5.4 5.6
55 3.8 4.0 4.2 4.4 4.5 4.7 4.9 5.1 5.3 5.5
56 3.8 3.9 4.1 4.3 4.5 4.6 4.8 5.0 5.2 5.4
57 3.7 3.9 4.0 4.2 4.4 4.6 4.7 4.9 5.1 5.3
58 3.6 3.8 4.0 4.1 4.3 4.5 4.7 4.8 5.0 5.2
59 3.6 3.7 3.9 4.1 4.2 4.4 4.6 4.7 4.9 5.1
60 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.7 4.8 5.0
61 3.4 3.6 3.8 3.9 4.1 4.3 4.4 4.6 4.8 4.9
62 3.4 3.5 3.7 3.9 4.0 4.2 4.4 4.5 4.7 4.8
63 3.3 3.5 3.7 3.8 4.0 4.1 4.3 4.4 4.6 4.8
64 3.3 3.4 3.6 3.8 3.9 4.1 4.2 4.4 4.5 4.7
65 3.2 3.4 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.6
66 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.4 4.5
67 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.2 4.3 4.5
68 3.1 3.2 3.4 3.5 3.7 3.8 4.0 4.1 4.3 4.4
69 3.0 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.3
70 3.0 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.1 4.3
71 3.0 3.1 3.2 3.4 3.5 3.7 3.8 3.9 4.1 4.2
72 2.9 3.1 3.2 3.3 3.5 3.6 3.8 3.9 4.0 4.2
73 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 4.0 4.1
74 2.8 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9 4.1
75 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.9 4.0
76 2.8 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 3.9
77 2.7 2.9 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9
78 2.7 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.8
79 2.7 2.8 2.9 3.0 3.2 3.3 3.4 3.5 3.7 3.8
80 2.6 2.8 2.9 3.0 3.1 3.3 3.4 3.5 3.6 3.8
The Employer’s Basic Assessment Rate Shall Be:
2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3
42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0
44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8
45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5
47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4
48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
51 4.1 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9
52 4.0 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8
53 4.0 4.2 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7
54 3.9 4.1 4.3 4.4 4.6 4.8 5.0 5.2 5.4 5.6
55 3.8 4.0 4.2 4.4 4.5 4.7 4.9 5.1 5.3 5.5
56 3.8 3.9 4.1 4.3 4.5 4.6 4.8 5.0 5.2 5.4
57 3.7 3.9 4.0 4.2 4.4 4.6 4.7 4.9 5.1 5.3
58 3.6 3.8 4.0 4.1 4.3 4.5 4.7 4.8 5.0 5.2
59 3.6 3.7 3.9 4.1 4.2 4.4 4.6 4.7 4.9 5.1
60 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.7 4.8 5.0
61 3.4 3.6 3.8 3.9 4.1 4.3 4.4 4.6 4.8 4.9
62 3.4 3.5 3.7 3.9 4.0 4.2 4.4 4.5 4.7 4.8
63 3.3 3.5 3.7 3.8 4.0 4.1 4.3 4.4 4.6 4.8
64 3.3 3.4 3.6 3.8 3.9 4.1 4.2 4.4 4.5 4.7
65 3.2 3.4 3.5 3.7 3.8 4.0 4.2 4.3 4.5 4.6
66 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.4 4.5
67 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.2 4.3 4.5
68 3.1 3.2 3.4 3.5 3.7 3.8 4.0 4.1 4.3 4.4
69 3.0 3.2 3.3 3.5 3.6 3.8 3.9 4.1 4.2 4.3
70 3.0 3.1 3.3 3.4 3.6 3.7 3.9 4.0 4.1 4.3
71 3.0 3.1 3.2 3.4 3.5 3.7 3.8 3.9 4.1 4.2
72 2.9 3.1 3.2 3.3 3.5 3.6 3.8 3.9 4.0 4.2
73 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 4.0 4.1
74 2.8 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9 4.1
75 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.9 4.0
76 2.8 2.9 3.0 3.2 3.3 3.4 3.6 3.7 3.8 3.9
77 2.7 2.9 3.0 3.1 3.2 3.4 3.5 3.6 3.8 3.9
78 2.7 2.8 2.9 3.1 3.2 3.3 3.5 3.6 3.7 3.8
79 2.7 2.8 2.9 3.0 3.2 3.3 3.4 3.5 3.7 3.8
80 2.6 2.8 2.9 3.0 3.1 3.3 3.4 3.5 3.6 3.8
The Employer’s Basic Assessment Rate Shall Be:
2.10% 2.20% 2.30% 2.40% 2.50% 2.60% 2.70% 2.80% 2.90% 3.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 310.0 320.0 330.0 340.0 350.0 360.0 370.0 380.0 390.0 400.0
2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1
37 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8
38 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5
39 7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3
40 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0
The Employer’s Basic Assessment Rate Shall Be:
3.10% 3.20% 3.30% 3.40% 3.50% 3.60% 3.70% 3.80% 3.90% 4.00%

When State
Experienced
Factor is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1 310.0 320.0 330.0 340.0 350.0 360.0 370.0 380.0 390.0 400.0
2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1