IC 22-4-11-3.5: Contribution rates after 2010 and before 2021

Sec. 3.5. (a) For calendar years after 2010 and before 2021, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:

RATE SCHEDULE FOR ACCOUNTS

WITH CREDIT BALANCES

When the Credit Reserve Ratio Is:

As | But | Rate Schedules

Much | Less | (%)

As | Than | A | B | C | D | E

3.00 | | 0.75 | 0.70 | 0.70 | 0.60 | 0.50

2.80 | 3.00 | 1.00 | 0.90 | 0.90 | 0.80 | 0.70

2.60 | 2.80 | 1.30 | 1.20 | 1.10 | 1.00 | 0.90

2.40 | 2.60 | 1.60 | 1.50 | 1.40 | 1.30 | 1.20

2.20 | 2.40 | 1.90 | 1.80 | 1.70 | 1.50 | 1.40

2.00 | 2.20 | 2.20 | 2.00 | 1.90 | 1.80 | 1.60

1.80 | 2.00 | 2.50 | 2.30 | 2.20 | 2.00 | 1.80

1.60 | 1.80 | 2.80 | 2.60 | 2.40 | 2.20 | 2.00

1.40 | 1.60 | 3.10 | 2.90 | 2.70 | 2.50 | 2.30

1.20 | 1.40 | 3.40 | 3.20 | 3.00 | 2.70 | 2.50

1.00 | 1.20 | 3.70 | 3.40 | 3.20 | 3.00 | 2.70

0.80 | 1.00 | 4.00 | 3.70 | 3.50 | 3.20 | 2.90

0.60 | 0.80 | 4.30 | 4.00 | 3.70 | 3.40 | 3.10

0.40 | 0.60 | 4.60 | 4.30 | 4.00 | 3.70 | 3.40

0.20 | 0.40 | 4.90 | 4.60 | 4.30 | 3.90 | 3.60

0.00 | 0.20 | 5.20 | 4.80 | 4.50 | 4.20 | 3.80

RATE SCHEDULE FOR ACCOUNTS

WITH CREDIT BALANCES

When the Credit Reserve Ratio Is:

As | But | Rate Schedules

Much | Less | (%)

As | Than | F | G | H | I |

3.00 | | 0.40 | 0.40 | 0.30 | 0.00 |

2.80 | 3.00 | 0.60 | 0.50 | 0.40 | 0.00 |

2.60 | 2.80 | 0.80 | 0.70 | 0.60 | 0.10 |

2.40 | 2.60 | 1.10 | 1.00 | 0.90 | 0.10 |

2.20 | 2.40 | 1.30 | 1.20 | 1.00 | 0.10 |

2.00 | 2.20 | 1.40 | 1.20 | 1.00 | 0.10 |

1.80 | 2.00 | 1.60 | 1.40 | 1.20 | 0.10 |

1.60 | 1.80 | 1.80 | 1.60 | 1.40 | 0.20 |

1.40 | 1.60 | 2.10 | 1.90 | 1.70 | 0.20 |

1.20 | 1.40 | 2.20 | 2.00 | 1.70 | 0.20 |

1.00 | 1.20 | 2.40 | 2.10 | 1.80 | 0.20 |

0.80 | 1.00 | 2.60 | 2.30 | 2.00 | 0.20 |

0.60 | 0.80 | 2.80 | 2.50 | 2.20 | 0.20 |

0.40 | 0.60 | 3.10 | 2.80 | 2.40 | 0.30 |

0.20 | 0.40 | 3.20 | 2.80 | 2.40 | 0.30 |

0.00 | 0.20 | 3.40 | 3.00 | 2.60 | 0.30 |

(b) For calendar years after 2010 and before 2021, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a debit balance and who are therefore eligible according to each employer's debit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's debit reserve ratio as set forth in the rate schedule below:

RATE SCHEDULE FOR ACCOUNTS

WITH DEBIT BALANCES

When the Debit Reserve Ratio Is:

As | But | Rate Schedules

Much | Less | (%)

As | Than | A | B | C | D | E

0.00 | 1.50 | 6.75 | 6.30 | 5.90 | 5.40 | 4.90

1.50 | 3.00 | 7.00 | 6.50 | 6.10 | 5.60 | 5.10

3.00 | 4.50 | 7.25 | 6.70 | 6.30 | 5.80 | 5.30

4.50 | 6.00 | 7.50 | 7.00 | 6.50 | 6.00 | 5.50

6.00 | 8.00 | 7.75 | 7.20 | 6.70 | 6.20 | 5.70

8.00 | 10.00 | 8.25 | 7.70 | 7.20 | 6.60 | 6.00

10.00 | 12.00 | 8.75 | 8.10 | 7.60 | 7.00 | 6.40

12.00 | 14.00 | 9.25 | 8.60 | 8.00 | 7.40 | 6.80

14.00 | 16.00 | 9.75 | 9.10 | 8.50 | 7.80 | 7.10

16.00 | | 10.20 | 9.50 | 8.90 | 8.20 | 7.40

RATE SCHEDULE FOR ACCOUNTS

WITH DEBIT BALANCES

When the Debit Reserve Ratio Is:

As | But | Rate Schedules

Much | Less | (%)

As | Than | F | G | H | I |

0.00 | 1.50 | 4.40 | 3.90 | 3.40 | 0.40 |

1.50 | 3.00 | 4.60 | 4.10 | 3.60 | 0.40 |

3.00 | 4.50 | 4.80 | 4.30 | 3.80 | 0.40 |

4.50 | 6.00 | 4.90 | 4.40 | 3.80 | 0.40 |

6.00 | 8.00 | 5.10 | 4.50 | 3.90 | 0.40 |

8.00 | 10.00 | 5.40 | 4.80 | 4.20 | 0.50 |

10.00 | 12.00 | 5.80 | 5.20 | 4.50 | 0.50 |

12.00 | 14.00 | 6.10 | 5.40 | 4.70 | 0.50 |

14.00 | 16.00 | 6.40 | 5.70 | 5.00 | 0.50 |

16.00 | | 6.70 | 6.00 | 5.40 | 5.40 |