2023 Indiana Code › Title 22. Labor and Safety › Article 4. Unemployment Compensation System › Chapter 11. Employer Experience Accounts › 22-4-11-3.5. Contribution Rates After 2010 and Before 2021

Sec. 3.5. (a) For calendar years after 2010 and before 2021, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As
But
Rate Schedules
Much
Less
(%)
As
Than
A
B
C
D
E
3.00
0.75
0.70
0.70
0.60
0.50
2.80
3.00
1.00
0.90
0.90
0.80
0.70
2.60
2.80
1.30
1.20
1.10
1.00
0.90
2.40
2.60
1.60
1.50
1.40
1.30
1.20
2.20
2.40
1.90
1.80
1.70
1.50
1.40
2.00
2.20
2.20
2.00
1.90
1.80
1.60
1.80
2.00
2.50
2.30
2.20
2.00
1.80
1.60
1.80
2.80
2.60
2.40
2.20
2.00
1.40
1.60
3.10
2.90
2.70
2.50
2.30
1.20
1.40
3.40
3.20
3.00
2.70
2.50
1.00
1.20
3.70
3.40
3.20
3.00
2.70
0.80
1.00
4.00
3.70
3.50
3.20
2.90
0.60
0.80
4.30
4.00
3.70
3.40
3.10
0.40
0.60
4.60
4.30
4.00
3.70
3.40
0.20
0.40
4.90
4.60
4.30
3.90
3.60
0.00
0.20
5.20
4.80
4.50
4.20
3.80
RATE SCHEDULE FOR ACCOUNTS
WITH CREDIT BALANCES
When the Credit Reserve Ratio Is:
As
But
Rate Schedules
Much
Less
(%)
As
Than
F
G
H
I
3.00
0.40
0.40
0.30
0.00
2.80
3.00
0.60
0.50
0.40
0.00
2.60
2.80
0.80
0.70
0.60
0.10
2.40
2.60
1.10
1.00
0.90
0.10
2.20
2.40
1.30
1.20
1.00
0.10
2.00
2.20
1.40
1.20
1.00
0.10
1.80
2.00
1.60
1.40
1.20
0.10
1.60
1.80
1.80
1.60
1.40
0.20
1.40
1.60
2.10
1.90
1.70
0.20
1.20
1.40
2.20
2.00
1.70
0.20
1.00
1.20
2.40
2.10
1.80
0.20
0.80
1.00
2.60
2.30
2.00
0.20
0.60
0.80
2.80
2.50
2.20
0.20
0.40
0.60
3.10
2.80
2.40
0.30
0.20
0.40
3.20
2.80
2.40
0.30
0.00
0.20
3.40
3.00
2.60
0.30
(b) For calendar years after 2010 and before 2021, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a debit balance and who are therefore eligible according to each employer's debit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's debit reserve ratio as set forth in the rate schedule below:
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As
But
Rate Schedules
Much
Less
(%)
As
Than
A
B
C
D
E
0.00
1.50
6.75
6.30
5.90
5.40
4.90
1.50
3.00
7.00
6.50
6.10
5.60
5.10
3.00
4.50
7.25
6.70
6.30
5.80
5.30
4.50
6.00
7.50
7.00
6.50
6.00
5.50
6.00
8.00
7.75
7.20
6.70
6.20
5.70
8.00
10.00
8.25
7.70
7.20
6.60
6.00
10.00
12.00
8.75
8.10
7.60
7.00
6.40
12.00
14.00
9.25
8.60
8.00
7.40
6.80
14.00
16.00
9.75
9.10
8.50
7.80
7.10
16.00
10.20
9.50
8.90
8.20
7.40
RATE SCHEDULE FOR ACCOUNTS
WITH DEBIT BALANCES
When the Debit Reserve Ratio Is:
As
But
Rate Schedules
Much
Less
(%)
As
Than
F
G
H
I
0.00
1.50
4.40
3.90
3.40
0.40
1.50
3.00
4.60
4.10
3.60
0.40
3.00
4.50
4.80
4.30
3.80
0.40
4.50
6.00
4.90
4.40
3.80
0.40
6.00
8.00
5.10
4.50
3.90
0.40
8.00
10.00
5.40
4.80
4.20
0.50
10.00
12.00
5.80
5.20
4.50
0.50
12.00
14.00
6.10
5.40
4.70
0.50
14.00
16.00
6.40
5.70
5.00
0.50
16.00
6.70
6.00
5.40
5.40
As added by P.L.175-2009, SEC.15. Amended by P.L.110-2010, SEC.29; P.L.158-2020, SEC.2.