(a) If the amount of money in the compensation fund on a tax rate computation date is less than the floor of the compensation fund, a deficit tax rate is added for the next calendar year to the general tax rate for each employer entitled to an experience rate for that year.
(b) The deficit tax rate for a calendar year is the lesser of:
(1) the rate computed by multiplying the deficit ratio, as computed under Section 204.064, by the sum of the employer’s general tax rate, the replenishment tax rate, and the deficit tax rate for the previous calendar year; or
(2) two percent.