§ 28-43-8. Experience rates — Tables.
(a)(1) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is six and four-tenths percent (6.4%) or more of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule A in this subsection.
(2) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is five and five-tenths percent (5.5%) but less than six and four-tenths (6.4%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule B in this subsection.
(3) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is four and seventy-five hundredths percent (4.75%) but less than five and five-tenths percent (5.5%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule C in this subsection.
(4) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is four percent (4.0%) but less than four and seventy-five hundredths percent (4.75%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule D in this subsection.
(5) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is three and twenty-five hundredths percent (3.25%) but less than four percent (4.0%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule E in this subsection.
(6) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is two and five-tenths percent (2.5%) but less than three and twenty-five hundredths percent (3.25%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule F in this subsection.
(7) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is one and seventy-five hundredths percent (1.75%) but less than two and five-tenths percent (2.5%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule G in this subsection.
(8) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is one percent (1.0%) but less than one and seventy-five hundredths percent (1.75%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule H in this subsection.
(9) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is less than one percent (1.0%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule I in this subsection.
[See Tax Schedules]
(10) [Deleted by P.L. 2010, ch. 23, art. 22, § 3].
| Schedule A | Schedule B | Schedule C | Schedule D | Schedule E | Schedule F | Schedule G | Schedule H | Schedule I | |
| Employer’s Account | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve |
| Reserve Percentage | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of |
| Fund | Fund | Fund | Fund | Fund | Fund | Fund | Fund | Fund | |
| 6.4% or | 5.5% but | 4.75% but | 4.0% but | 3.25% but | 2.5% but | 1.75% but | 1.0% but | under | |
| more | less than | less than | less than | less than | less than | less than | less than | 1.0% | |
| 6.4% | 5.5% | 4.75% | 4.0% | 3.25% | 2.5% | 1.75% | |||
| Positive Percentages | |||||||||
| 21.50 and over | 0.21 | 0.4 | 0.5 | 0.6 | 0.7 | 0.9 | 1.1 | 1.2 | 1.2 |
| 20.00 to 21.49 | 0.4 | 0.5 | 0.6 | 0.7 | 0.8 | 1.0 | 1.2 | 1.3 | 1.5 |
| 18.50 to 19.99 | 0.5 | 0.6 | 0.7 | 0.8 | 0.9 | 1.1 | 1.4 | 1.5 | 1.8 |
| 17.00 to 18.49 | 0.6 | 0.7 | 0.8 | 0.9 | 1.0 | 1.2 | 1.5 | 1.7 | 2.1 |
| 15.50 to 16.99 | 0.8 | 0.9 | 1.0 | 1.1 | 1.3 | 1.5 | 1.8 | 1.9 | 2.4 |
| 14.00 to 15.49 | 0.9 | 1.0 | 1.2 | 1.3 | 1.5 | 1.7 | 2.0 | 2.1 | 2.7 |
| 12.50 to 13.99 | 1.1 | 1.2 | 1.4 | 1.5 | 1.7 | 2.0 | 2.3 | 2.4 | 3.0 |
| 11.00 to 12.49 | 1.3 | 1.4 | 1.6 | 1.7 | 1.9 | 2.2 | 2.5 | 2.7 | 3.3 |
| 9.50 to 10.99 | 1.5 | 1.7 | 1.8 | 1.9 | 2.1 | 2.4 | 2.7 | 2.9 | 3.5 |
| 8.00 to 9.49 | 1.7 | 1.9 | 2.0 | 2.2 | 2.4 | 2.7 | 2.9 | 3.1 | 3.7 |
| 6.50 to 7.99 | 1.9 | 2.1 | 2.3 | 2.5 | 2.6 | 2.9 | 3.1 | 3.3 | 3.9 |
| 5.00 to 6.49 | 2.1 | 2.3 | 2.5 | 2.7 | 2.8 | 3.1 | 3.4 | 3.6 | 4.1 |
| 3.50 to 4.99 | 2.3 | 2.5 | 2.7 | 2.9 | 3.1 | 3.3 | 3.7 | 3.9 | 4.3 |
| 2.00 to 3.49 | 2.6 | 2.8 | 3.0 | 3.2 | 3.5 | 3.7 | 4.0 | 4.2 | 4.6 |
| 0.00 to 1.99 | 3.0 | 3.2 | 3.4 | 3.6 | 3.9 | 4.2 | 4.4 | 4.5 | 4.9 |
| Negative Percentages | |||||||||
| -0.01 to -1.99 | 3.3 | 3.5 | 3.8 | 4.2 | 4.5 | 4.8 | 5.0 | 5.1 | 5.5 |
| -2.00 to -3.99 | 3.5 | 3.8 | 4.1 | 4.5 | 4.8 | 5.1 | 5.3 | 5.4 | 5.8 |
| -4.00 to -5.99 | 3.8 | 4.1 | 4.4 | 4.8 | 5.1 | 5.4 | 5.7 | 5.8 | 6.1 |
| -6.00 to -7.99 | 4.1 | 4.4 | 4.7 | 5.1 | 5.4 | 5.8 | 6.1 | 6.2 | 6.5 |
| -8.00 to -9.99 | 4.4 | 4.7 | 5.0 | 5.4 | 5.8 | 6.2 | 6.5 | 6.6 | 6.9 |
| -10.00 to -11.99 | 4.7 | 5.0 | 5.4 | 5.8 | 6.2 | 6.6 | 6.9 | 7.0 | 7.3 |
| -12.00 to -13.99 | 5.0 | 5.4 | 5.8 | 6.2 | 6.6 | 7.0 | 7.3 | 7.4 | 7.7 |
| -14.00 to -15.99 | 5.4 | 5.8 | 6.2 | 6.6 | 7.0 | 7.4 | 7.7 | 7.8 | 8.1 |
| -16.00 to -17.99 | 5.8 | 6.2 | 6.6 | 7.0 | 7.4 | 7.8 | 8.1 | 8.2 | 8.5 |
| -18.00 to -19.99 | 6.2 | 6.6 | 7.0 | 7.4 | 7.8 | 8.2 | 8.5 | 8.6 | 8.9 |
| -20.00 to -21.99 | 6.6 | 7.0 | 7.4 | 7.8 | 8.2 | 8.6 | 8.9 | 9.0 | 9.3 |
| -22.00 to -23.99 | 7.0 | 7.4 | 7.8 | 8.2 | 8.6 | 9.0 | 9.3 | 9.4 | 9.7 |
| -24.00 and over | 7.4 | 7.8 | 8.2 | 8.6 | 9.0 | 9.4 | 9.7 | 9.8 | 10.0 |
(b) The contribution rate for each employer for a given calendar year shall be determined and the employer notified of it not later than April 1 next succeeding each computation date. That determination shall be binding unless an appeal is taken in accordance with provisions of § 28-43-13.
History of Section.
P.L. 1936, ch. 2333, § 5; P.L. 1937, ch. 2556, § 1; G.L. 1938, ch. 284, § 5; P.L.
1947, ch. 1923, art. 1, § 1; P.L. 1949, ch. 2175, § 1; P.L. 1949, ch. 2367, § 1; impl.
am. P.L. 1953, ch. 3206, § 1; G.L. 1956, §§ 28-43-2, 28-43-5, 28-43-6, 28-43-9; G.L.
1956, § 28-43-8; P.L. 1958 (s.s.), ch. 213, § 1; P.L. 1965, ch. 201, § 2; P.L. 1968,
ch. 291, § 2; P.L. 1970, ch. 165, § 2; P.L. 1971, ch. 94, § 8; P.L. 1979, ch. 108,
§ 6; P.L. 1984, ch. 130, § 2; P.L. 1984 (s.s.), ch. 450, § 4; P.L. 1985, ch. 372,
§ 1; P.L. 1987, ch. 493, § 1; P.L. 1997, ch. 33, § 1; P.L. 1998, ch. 369, § 2; P.L.
1998, ch. 401, § 2; P.L. 2009, ch. 68, art. 8, § 3; P.L. 2010, ch. 23, art. 22, §
3; P.L. 2016, ch. 142, art. 3, § 1.