Subject to the provisions of § 60.2-533, the experience rating tax rate for each employer for the calendar year 1982 and subsequent years shall be the percent in the column corresponding to the employer's benefit ratio, except that if the employer's benefit ratio exceeds 6.2 percent, the column under 6.2 percent shall be the appropriate column, and in the line corresponding to the fund balance factor for the year pursuant to § 60.2-533.\nBENEFIT RATIOS\n.00\n.10\n.20\n.30\n.40\n.50\n.60\n.70\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN .30\n.40\n.50\n.60\n.70\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\n115\n0.00\n0.08\n0.16\n0.24\n0.32\n0.40\n0.48\n0.56\n110\n0.00\n0.08\n0.17\n0.25\n0.34\n0.42\n0.51\n0.59\n105\n0.00\n0.09\n0.18\n0.27\n0.36\n0.45\n0.54\n0.63\n100\n0.00\n0.10\n0.20\n0.30\n0.40\n0.50\n0.60\n0.70\n95\n0.10\n0.10\n0.21\n0.31\n0.42\n0.52\n0.63\n0.73\n90\n0.10\n0.11\n0.22\n0.33\n0.44\n0.55\n0.66\n0.77\n85\n0.10\n0.11\n0.23\n0.34\n0.46\n0.57\n0.69\n0.80\n80\n0.10\n0.12\n0.24\n0.36\n0.48\n0.60\n0.72\n0.84\n75\n0.10\n0.12\n0.25\n0.37\n0.50\n0.62\n0.75\n0.87\n70\n0.10\n0.13\n0.26\n0.39\n0.52\n0.65\n0.78\n0.91\n65\n0.10\n0.13\n0.27\n0.40\n0.54\n0.67\n0.81\n0.94\n60\n0.10\n0.14\n0.28\n0.42\n0.56\n0.70\n0.84\n0.98\n55\n0.10\n0.14\n0.29\n0.43\n0.58\n0.72\n0.87\n1.01\n50\n0.10\n0.15\n0.30\n0.45\n0.60\n0.75\n0.90\n1.05\nBENEFIT RATIOS\n.80\n.90\n1.00\n1.10\n1.20\n1.30\n1.40\n1.50\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN n1.20\n1.30\n1.40\n1.50\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\n115\n0.64\n0.72\n0.80\n0.88\n0.96\n1.04\n1.12\n1.20\n110\n0.68\n0.76\n0.85\n0.93\n1.02\n1.10\n1.19\n1.27\n105\n0.72\n0.81\n0.90\n0.99\n1.08\n1.17\n1.26\n1.35\n100\n0.80\n0.90\n1.00\n1.10\n1.20\n1.30\n1.40\n1.50\n95\n0.84\n0.94\n1.05\n1.15\n1.26\n1.36\n1.47\n1.57\n90\n0.88\n0.99\n1.10\n1.21\n1.32\n1.43\n1.54\n1.65\n85\n0.92\n1.03\n1.15\n1.26\n1.38\n1.49\n1.61\n1.72\n80\n0.96\n1.08\n1.20\n1.32\n1.44\n1.56\n1.68\n1.80\n75\n1.00\n1.12\n1.25\n1.37\n1.50\n1.62\n1.75\n1.87\n70\n1.04\n1.17\n1.30\n1.43\n1.56\n1.69\n1.82\n1.95\n65\n1.08\n1.21\n1.35\n1.48\n1.62\n1.75\n1.89\n2.02\n60\n1.12\n1.26\n1.40\n1.54\n1.68\n1.82\n1.96\n2.10\n55\n1.16\n1.30\n1.45\n1.59\n1.74\n1.88\n2.03\n2.17\n50\n1.20\n1.35\n1.50\n1.65\n1.80\n1.95\n2.10\n2.25\nBENEFIT RATIOS\n1.60\n1.70\n1.80\n1.90\n2.00\n2.10\n2.20\n2.30\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN n2.00\n2.10\n2.20\n2.30\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\n115\n1.28\n1.36\n1.44\n1.52\n1.60\n1.68\n1.76\n1.84\n110\n1.36\n1.44\n1.53\n1.61\n1.70\n1.78\n1.87\n1.95\n105\n1.44\n1.53\n1.62\n1.71\n1.80\n1.89\n1.98\n2.07\n100\n1.60\n1.70\n1.80\n1.90\n2.00\n2.10\n2.20\n2.30\n95\n1.68\n1.78\n1.89\n1.99\n2.10\n2.20\n2.31\n2.41\n90\n1.76\n1.87\n1.98\n2.09\n2.20\n2.31\n2.42\n2.53\n85\n1.84\n1.95\n2.07\n2.18\n2.30\n2.41\n2.53\n2.64\n80\n1.92\n2.04\n2.16\n2.28\n2.40\n2.52\n2.64\n2.76\n75\n2.00\n2.12\n2.25\n2.37\n2.50\n2.62\n2.75\n2.87\n70\n2.08\n2.21\n2.34\n2.47\n2.60\n2.73\n2.86\n2.99\n65\n2.16\n2.29\n2.43\n2.56\n2.70\n2.83\n2.97\n3.10\n60\n2.24\n2.38\n2.52\n2.66\n2.80\n2.94\n3.08\n3.22\n55\n2.32\n2.46\n2.61\n2.75\n2.90\n3.04\n3.19\n3.33\n50\n2.40\n2.55\n2.70\n2.85\n3.00\n3.15\n3.30\n3.45\nBENEFIT RATIOS\n2.40\n2.50\n2.60\n2.70\n2.80\n2.90\n3.00\n3.10\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN n2.80\n2.90\n3.00\n3.10\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\n115\n1.92\n2.00\n2.08\n2.16\n2.24\n2.32\n2.40\n2.48\n110\n2.04\n2.12\n2.21\n2.29\n2.38\n2.46\n2.55\n2.63\n105\n2.16\n2.25\n2.34\n2.43\n2.52\n2.61\n2.70\n2.79\n100\n2.40\n2.50\n2.60\n2.70\n2.80\n2.90\n3.00\n3.10\n95\n2.52\n2.62\n2.73\n2.83\n2.94\n3.04\n3.15\n3.25\n90\n2.64\n2.75\n2.86\n2.97\n3.08\n3.19\n3.30\n3.41\n85\n2.76\n2.87\n2.99\n3.10\n3.22\n3.33\n3.45\n3.56\n80\n2.88\n3.00\n3.12\n3.24\n3.36\n3.48\n3.60\n3.72\n75\n3.00\n3.12\n3.25\n3.37\n3.50\n3.62\n3.75\n3.87\n70\n3.12\n3.25\n3.38\n3.51\n3.64\n3.77\n3.90\n4.03\n65\n3.24\n3.37\n3.51\n3.64\n3.78\n3.91\n4.05\n4.18\n60\n3.36\n3.50\n3.64\n3.78\n3.92\n4.06\n4.20\n4.34\n55\n3.48\n3.62\n3.77\n3.91\n4.06\n4.20\n4.35\n4.49\n50\n3.60\n3.75\n3.90\n4.05\n4.20\n4.35\n4.50\n4.65\nBENEFIT RATIOS\n3.20\n3.30\n3.40\n3.50\n3.60\n3.70\n3.80\n3.90\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN n3.60\n3.70\n3.80\n3.90\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\n115\n2.56\n2.64\n2.72\n2.80\n2.88\n2.96\n3.04\n3.12\n110\n2.72\n2.80\n2.89\n2.97\n3.06\n3.14\n3.23\n3.31\n105\n2.88\n2.97\n3.06\n3.15\n3.24\n3.33\n3.42\n3.51\n100\n3.20\n3.30\n3.40\n3.50\n3.60\n3.70\n3.80\n3.90\n95\n3.36\n3.46\n3.57\n3.67\n3.78\n3.88\n3.99\n4.09\n90\n3.52\n3.63\n3.74\n3.85\n3.96\n4.07\n4.18\n4.29\n85\n3.68\n3.79\n3.91\n4.02\n4.14\n4.25\n4.37\n4.48\n80\n3.84\n3.96\n4.08\n4.20\n4.32\n4.44\n4.56\n4.68\n75\n4.00\n4.12\n4.25\n4.37\n4.50\n4.62\n4.75\n4.87\n70\n4.16\n4.29\n4.42\n4.55\n4.68\n4.81\n4.94\n5.07\n65\n4.32\n4.45\n4.59\n4.72\n4.86\n4.99\n5.13\n5.26\n60\n4.48\n4.62\n4.76\n4.90\n5.04\n5.18\n5.32\n5.46\n55\n4.64\n4.78\n4.93\n5.07\n5.22\n5.36\n5.51\n5.65\n50\n4.80\n4.95\n5.10\n5.25\n5.40\n5.55\n5.70\n5.85\nBENEFIT RATIOS\n4.00\n4.10\n4.20\n4.30\n4.40\n4.50\n4.60\n4.70\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN n4.40\n4.50\n4.60\n4.70\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\n115\n3.20\n3.28\n3.36\n3.44\n3.52\n3.60\n3.68\n3.76\n110\n3.40\n3.48\n3.57\n3.65\n3.74\n3.82\n3.91\n3.99\n105\n3.60\n3.69\n3.78\n3.87\n3.96\n4.05\n4.14\n4.23\n100\n4.00\n4.10\n4.20\n4.30\n4.40\n4.50\n4.60\n4.70\n95\n4.20\n4.30\n4.41\n4.51\n4.62\n4.72\n4.83\n4.93\n90\n4.40\n4.51\n4.62\n4.73\n4.84\n4.95\n5.06\n5.17\n85\n4.60\n4.71\n4.83\n4.94\n5.06\n5.17\n5.29\n5.40\n80\n4.80\n4.92\n5.04\n5.16\n5.28\n5.40\n5.52\n5.64\n75\n5.00\n5.12\n5.25\n5.37\n5.50\n5.62\n5.75\n5.87\n70\n5.20\n5.33\n5.46\n5.59\n5.72\n5.85\n5.98\n6.11\n65\n5.40\n5.53\n5.67\n5.80\n5.94\n6.07\n6.20\n6.20\n60\n5.60\n5.74\n5.88\n6.02\n6.16\n6.20\n6.20\n6.20\n55\n5.80\n5.94\n6.09\n6.20\n6.20\n6.20\n6.20\n6.20\n50\n6.00\n6.15\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\nBENEFIT RATIOS\n4.80\n4.90\n5.00\n5.10\n5.20\n5.30\n5.40\n5.50\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN n5.20\n5.30\n5.40\n5.50\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\n115\n3.84\n3.92\n4.00\n4.08\n4.16\n4.24\n4.32\n4.40\n110\n4.08\n4.16\n4.25\n4.33\n4.42\n4.50\n4.59\n4.67\n105\n4.32\n4.41\n4.50\n4.59\n4.68\n4.77\n4.86\n4.95\n100\n4.80\n4.90\n5.00\n5.10\n5.20\n5.30\n5.40\n5.50\n95\n5.04\n5.14\n5.25\n5.35\n5.46\n5.56\n5.67\n5.77\n90\n5.28\n5.39\n5.50\n5.61\n5.72\n5.83\n5.94\n6.05\n85\n5.52\n5.63\n5.75\n5.86\n5.98\n6.09\n6.20\n6.20\n80\n5.76\n5.88\n6.00\n6.12\n6.20\n6.20\n6.20\n6.20\n75\n6.00\n6.12\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n70\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n65\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n60\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n55\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n50\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\nBENEFIT RATIOS\n5.60\n5.70\n5.80\n5.90\n6.00\n6.10\n6.20\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN n5.90\n6.00\n6.10\n6.20\nIN PERCENTUM\nFUND BALANCE\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nTAX\nFACTOR\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nRATE\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\nIN %\n115\n4.48\n4.56\n4.64\n4.72\n4.80\n4.88\n5.40\n110\n4.76\n4.84\n4.93\n5.01\n5.10\n5.18\n5.40\n105\n5.04\n5.13\n5.22\n5.31\n5.40\n5.49\n5.58\n100\n5.60\n5.70\n5.80\n5.90\n6.00\n6.10\n6.20\n95\n5.88\n5.98\n6.09\n6.19\n6.20\n6.20\n6.20\n90\n6.16\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n85\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n80\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n75\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n70\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n65\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n60\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n55\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n50\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n6.20\n1981, c. 606, § 60.1-84.1; 1986, c. 480; 1987, c. 114; 1988, c. 766; 1995, c. 515.
Virginia Legal Code