Delaware General Assembly

CHAPTER 313

FORMERLY

HOUSE BILL NO. 419

AN ACT TO AMEND TITLE 19 OF THE DELAWARE CODE RELATING TO UNEMPLOYMENT COMPENSATION.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Three-fifths of all members elected to each house thereof concurring therein):

Section 1. Amend §3350 (4), Title 19 of the Delaware Code by deleting the following sentence in its entirety as it appears therein:

"However, in no calendar year shall the "state experience factor" be increased by more than 2.0% from the previous calendar year whenever 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 September 30 of that preceding calendar year, and in no calendar year shall the "state experience factor" be increased by more than 4.0% from the previous calendar year.".

Section 2. Amend §3350 (5), Title 19 of the Delaware Code by deleting the table that appears therein in its entirety and by substituting in lieu thereof the following table:

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%

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%

\

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%

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%

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%

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%

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%

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%

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%

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%

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%

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%

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%

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%

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%

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%”.

Section 3. Section 1 of this Act is effective upon the date of enactment and applies to the calculation of the "state experience factor" used in the unemployment insurance tax rate determination process for calendar year 2007 and for all calendar years thereafter.

Section 4. Section 2 of this Act is effective upon the date of enactment and shall be the tax rate table with an expanded "state experience factor" range used in the unemployment insurance tax rate determination process for calendar year 2007 and for all calendar years thereafter.

Approved June 27, 2006