CA Unemp Ins Code § 977 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 977.

977.  (a) Except as provided in subdivision (c), if, as of the computation date, the employer’s net balance of reserve equals or exceeds that percentage of his or her average base payroll which appears on any line in column 1 of the following table, but is less than that percentage of his or her average base payroll which appears on the same line in column 2 of that table, his or her contribution rate shall be the figure appearing on that same line in the appropriate schedule, as defined in subdivision (b), which shall be a percentage of the wages specified in Section 930.  Reserve RatioColumn  ColumnContribution Rate SchedulesLine1  2AAABCDEF01 02 03 04 05 06 07 08 09 10less than –20–20 to –18–18 to –16–16 to –14–14 to –12–12 to –11–11 to –10–10 to –09–09 to –08–08 to –075.4 5.2 5.1 5.0 4.9 4.8 4.7 4.6 4.5 4.45.4 5.3 5.2 5.1 5.0 4.9 4.8 4.7 4.6 4.55.4 5.4 5.4 5.3 5.3 5.2 5.1 5.1 4.9 4.85.4 5.4 5.4 5.4 5.4 5.4 5.3 5.3 5.2 5.15.45.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.35.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.45.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.411 12 13 14 15–07 to –06–06 to –05–05 to –04–04 to –03–03 to –024.3 4.2 4.1 4.0 3.94.4 4.3 4.2 4.1 4.04.7 4.6 4.5 4.4 4.35.0 4.9 4.8 4.7 4.65.3 5.2 5.1 5.0 4.95.4 5.4 5.3 5.3 5.25.45.4 5.4 5.4 5.416 17 18 19 20–02 to –01–01 to 00 00 to 01 01 to 02 02 to 033.8 3.7 3.4 3.2 3.03.9 3.8 3.6 3.4 3.24.2 4.1 3.9 3.7 3.54.5 4.4 4.2 4.0 3.84.8 4.7 4.5 4.3 4.15.1 5.0 4.8 4.6 4.45.4 5.4 5.1 4.9 4.721 22 23 24 25 03 to 04 04 to 05 05 to 06 06 to 07 07 to 082.8 2.6 2.4 2.2 2.03.0 2.8 2.6 2.4 2.23.3 3.1 2.9 2.7 2.53.6 3.4 3.2 3.0 2.83.9 3.7 3.5 3.3 3.14.2 4.0 3.8 3.6 3.44.5 4.3 4.1 3.9 3.726 27 28 29 30 08 to 09 09 to 10 10 to 11 11 to 12 12 to 131.8 1.6 1.4 1.2 1.02.0 1.8 1.6 1.4 1.22.3 2.1 1.9 1.7 1.52.6 2.4 2.2 2.0 1.82.9 2.7 2.5 2.3 2.13.2 3.0 2.8 2.6 2.43.5 3.3 3.1 2.9 2.731 32 33 34 13 to 14 14 to 15 15 to 16 16 to 170.8 0.7 0.6 0.51.0 0.9 0.8 0.71.3 1.1 1.0 0.91.6 1.4 1.2 1.11.9 1.7 1.5 1.32.2 2.0 1.8 1.62.5 2.3 2.1 1.935 36 37 38 17 to 18 18 to 19 19 to 20 20 or more0.4 0.3 0.2 0.10.6 0.5 0.4 0.30.8 0.7 0.6 0.51.0 0.9 0.8 0.71.2 1.1 1.0 0.91.4 1.3 1.2 1.11.7 1.5 1.4 1.3(b) (1) Whenever the balance in the Unemployment Fund on September 30 of any calendar year is greater than 1.8 percent of the wages (as defined by Section 940) in employment subject to this part paid during the 12-month period ending upon the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at the rates specified in Schedule AA.(2) Whenever the balance in the Unemployment Fund on September 30 of any calendar year is equal to or less than 1.8 percent and greater than 1.6 percent of the wages (as defined by Section 940) in employment subject to this part paid during the 12-month period ending upon the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at the rates specified in Schedule A.(3) Whenever the balance in the Unemployment Fund on September 30 of any calendar year is equal to or less than 1.6 percent and greater than 1.4 percent of the wages (as defined by Section 940) in employment subject to this part paid during the 12-month period ending upon the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at the rates specified in Schedule B.(4) Whenever the balance in the Unemployment Fund on September 30 of any calendar year is equal to or less than 1.4 percent and greater than 1.2 percent of the wages (as defined by Section 940) in employment subject to this part paid during the 12-month period ending upon the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at the rates specified in Schedule C.(5) Whenever the balance in the Unemployment Fund on September 30 of any calendar year is equal to or less than 1.2 percent and greater than 1.0 percent of the wages (as defined by Section 940) in employment subject to this part paid during the 12-month period ending upon the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at the rates specified in Schedule D.(6) Whenever the balance in the Unemployment Fund on September 30 of any calendar year is equal to or less than 1.0 percent and greater than or equal to 0.8 percent of the wages (as defined by Section 940) in employment subject to this part paid during the 12-month period ending upon the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at the rates specified in Schedule E.(7) Whenever the balance in the Unemployment Fund on September 30 of any calendar year is less than 0.8 percent and greater than or equal to 0.6 percent of the wages (as defined by Section 940) in employment subject to this part paid during the 12-month period ending upon the computation date, employers shall pay into the Unemployment Fund contributions for the succeeding calendar year upon all wages with respect to employment at the rates specified in Schedule F.(c) For each rating period beginning on or after January 1, 2005, in which an employer obtains or attempts to obtain a more favorable rate of contributions under this section due to deliberate ignorance, reckless disregard, fraud, intent to evade, misrepresentation, or willful nondisclosure, the director shall assign the maximum contribution rate plus 2 percent for each applicable rating period, the current rating period, and the subsequent rating period.(Amended by Stats. 2004, Ch. 827, Sec. 4. Effective January 1, 2005.)