The employer's reserve ratio for calendar year 2007 through calendar year 2009 shall be the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years.
Column "A"
Column "B"
Contribution Rate
Reserve Ratio
8.50%
Less than 7.00%
8.00%
7.00% and Less than 6.50%
7.50%
6.50% and Less than 6.00%
7.00%
6.00% and Less than 5.50%
6.50%
5.50% and Less than 5.00%
6.00%
5.00% and Less than 4.50%
5.50%
4.50% and Less than 4.00%
5.00%
4.00% and Less than 3.50%
4.50%
3.50% and Less than 3.00%
4.00%
3.00% and Less than 2.50%
3.50%
2.50% and Less than 2.00%
3.00%
2.00% and Less than 1.50%
2.50%
1.50% and Less than 1.00%
2.00%
1.00% and Less than 0.50%
1.50%
0.50% and Less than 0.00%
1.00%
0.00% and Less than 0.20%
0.90%
0.20% and Less than 0.40%
0.80%
0.40% and Less than 0.60%
0.70%
0.60% and Less than 0.80%
0.60%
0.80% and Less than 1.00%
0.50%
1.00% and Less than 1.20%
0.40%
1.20% and Less than 1.30%
0.30%
1.30% and Less than 1.40%
0.20%
1.40% and Less than 1.50%
0.10%
1.50% and Less than 1.60%
0.00%
1.60% and Over