{"data":{"id":"us-in/ic-22-4-11-3.5","jurisdiction":"us-in","citation":"IC 22-4-11-3.5","heading":"Contribution rates after 2010 and before 2021","body":"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:\nRATE SCHEDULE FOR ACCOUNTS\nWITH CREDIT BALANCES\nWhen the Credit Reserve Ratio Is:\nAs | But | Rate Schedules\nMuch | Less | (%)\nAs | Than | A | B | C | D | E\n3.00 |  | 0.75 | 0.70 | 0.70 | 0.60 | 0.50\n2.80 | 3.00 | 1.00 | 0.90 | 0.90 | 0.80 | 0.70\n2.60 | 2.80 | 1.30 | 1.20 | 1.10 | 1.00 | 0.90\n2.40 | 2.60 | 1.60 | 1.50 | 1.40 | 1.30 | 1.20\n2.20 | 2.40 | 1.90 | 1.80 | 1.70 | 1.50 | 1.40\n2.00 | 2.20 | 2.20 | 2.00 | 1.90 | 1.80 | 1.60\n1.80 | 2.00 | 2.50 | 2.30 | 2.20 | 2.00 | 1.80\n1.60 | 1.80 | 2.80 | 2.60 | 2.40 | 2.20 | 2.00\n1.40 | 1.60 | 3.10 | 2.90 | 2.70 | 2.50 | 2.30\n1.20 | 1.40 | 3.40 | 3.20 | 3.00 | 2.70 | 2.50\n1.00 | 1.20 | 3.70 | 3.40 | 3.20 | 3.00 | 2.70\n0.80 | 1.00 | 4.00 | 3.70 | 3.50 | 3.20 | 2.90\n0.60 | 0.80 | 4.30 | 4.00 | 3.70 | 3.40 | 3.10\n0.40 | 0.60 | 4.60 | 4.30 | 4.00 | 3.70 | 3.40\n0.20 | 0.40 | 4.90 | 4.60 | 4.30 | 3.90 | 3.60\n0.00 | 0.20 | 5.20 | 4.80 | 4.50 | 4.20 | 3.80\nRATE SCHEDULE FOR ACCOUNTS\nWITH CREDIT BALANCES\nWhen the Credit Reserve Ratio Is:\nAs | But | Rate Schedules\nMuch | Less | (%)\nAs | Than | F | G | H | I |\n3.00 |  | 0.40 | 0.40 | 0.30 | 0.00 |\n2.80 | 3.00 | 0.60 | 0.50 | 0.40 | 0.00 |\n2.60 | 2.80 | 0.80 | 0.70 | 0.60 | 0.10 |\n2.40 | 2.60 | 1.10 | 1.00 | 0.90 | 0.10 |\n2.20 | 2.40 | 1.30 | 1.20 | 1.00 | 0.10 |\n2.00 | 2.20 | 1.40 | 1.20 | 1.00 | 0.10 |\n1.80 | 2.00 | 1.60 | 1.40 | 1.20 | 0.10 |\n1.60 | 1.80 | 1.80 | 1.60 | 1.40 | 0.20 |\n1.40 | 1.60 | 2.10 | 1.90 | 1.70 | 0.20 |\n1.20 | 1.40 | 2.20 | 2.00 | 1.70 | 0.20 |\n1.00 | 1.20 | 2.40 | 2.10 | 1.80 | 0.20 |\n0.80 | 1.00 | 2.60 | 2.30 | 2.00 | 0.20 |\n0.60 | 0.80 | 2.80 | 2.50 | 2.20 | 0.20 |\n0.40 | 0.60 | 3.10 | 2.80 | 2.40 | 0.30 |\n0.20 | 0.40 | 3.20 | 2.80 | 2.40 | 0.30 |\n0.00 | 0.20 | 3.40 | 3.00 | 2.60 | 0.30 |\n(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:\nRATE SCHEDULE FOR ACCOUNTS\nWITH DEBIT BALANCES\nWhen the Debit Reserve Ratio Is:\nAs | But | Rate Schedules\nMuch | Less | (%)\nAs | Than | A | B | C | D | E\n0.00 | 1.50 | 6.75 | 6.30 | 5.90 | 5.40 | 4.90\n1.50 | 3.00 | 7.00 | 6.50 | 6.10 | 5.60 | 5.10\n3.00 | 4.50 | 7.25 | 6.70 | 6.30 | 5.80 | 5.30\n4.50 | 6.00 | 7.50 | 7.00 | 6.50 | 6.00 | 5.50\n6.00 | 8.00 | 7.75 | 7.20 | 6.70 | 6.20 | 5.70\n8.00 | 10.00 | 8.25 | 7.70 | 7.20 | 6.60 | 6.00\n10.00 | 12.00 | 8.75 | 8.10 | 7.60 | 7.00 | 6.40\n12.00 | 14.00 | 9.25 | 8.60 | 8.00 | 7.40 | 6.80\n14.00 | 16.00 | 9.75 | 9.10 | 8.50 | 7.80 | 7.10\n16.00 |  | 10.20 | 9.50 | 8.90 | 8.20 | 7.40\nRATE SCHEDULE FOR ACCOUNTS\nWITH DEBIT BALANCES\nWhen the Debit Reserve Ratio Is:\nAs | But | Rate Schedules\nMuch | Less | (%)\nAs | Than | F | G | H | I |\n0.00 | 1.50 | 4.40 | 3.90 | 3.40 | 0.40 |\n1.50 | 3.00 | 4.60 | 4.10 | 3.60 | 0.40 |\n3.00 | 4.50 | 4.80 | 4.30 | 3.80 | 0.40 |\n4.50 | 6.00 | 4.90 | 4.40 | 3.80 | 0.40 |\n6.00 | 8.00 | 5.10 | 4.50 | 3.90 | 0.40 |\n8.00 | 10.00 | 5.40 | 4.80 | 4.20 | 0.50 |\n10.00 | 12.00 | 5.80 | 5.20 | 4.50 | 0.50 |\n12.00 | 14.00 | 6.10 | 5.40 | 4.70 | 0.50 |\n14.00 | 16.00 | 6.40 | 5.70 | 5.00 | 0.50 |\n16.00 |  | 6.70 | 6.00 | 5.40 | 5.40 |","path":["TITLE 22. LABOR AND SAFETY","ARTICLE 4. UNEMPLOYMENT COMPENSATION SYSTEM","Chapter 11. Employer Experience Accounts"],"source_url":"https://iga.in.gov/ic/2026/Title_22.html#22-4-11-3.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-18T00:45:42Z","sha256":"a28e64d358049f49d07e4dd99d6708e0cae9e52a6bf6643d6a0a310d3f0b6a36","source_id":"us-in","stale":false,"prev":"us-in/ic-22-4-11-3.3","next":"us-in/ic-22-4-11-3.7"},"notice":"GroundRules: Original legal text. Not legal advice."}