Initially, each quarter the employer pays 1 percent of its total payroll. Each year thereafter, the quarterly percentage is adjusted up or down to maintain a reserve balance equal to 1 percent of the previous year's total payroll. An employer may change from one option to another at the beginning of any calendar year by filing a written notice with Job Service not later than 30 days prior to the beginning of the year. Employers who change from Option 3 to Option 1 or Option 2 may have any accumulated reserves refunded to them. Reserves accumulated under Option 1 are not refundable.
Auxiliary aids are available on request.