(1) TOTAL RATE.
(a) Unless a penalty applies under s. 108.16 (8) (m), each employer shall pay contributions to the fund for each calendar year at whatever rate on the employer’s payroll for that year duly applies to the employer pursuant to this section.
(b) An employer’s contributions shall be credited to the employer’s account in the fund, but only after any solvency contribution or special contribution paid or payable by the employer under subs.
(8) to (9m) has been credited to the fund’s balancing account.
(2) INITIAL RATES.
(a) Except as provided in pars.
(c) and (d), an employer’s contribution rate shall be 2.5 percent on its payroll for each of the first 3 calendar years with respect to which contributions are credited to its account, except as additional contributions apply under this section.
(c) An employer engaged in the construction of roads, bridges, highways, sewers, water mains, utilities, public buildings, factories, housing, or similar construction projects shall pay contributions for each of the first 3 calendar years at the average rate for construction industry employers as determined by the department on each computation date, rounded up to the next highest rate. This rate may in no case be more than the maximum rate specified in the schedule in effect for the year of the computation under sub. (4).