(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 § mount 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 its 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 s 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. e 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 1.0 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 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. . 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.
Rhode Island Legal Code