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

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Terms Used In Indiana Code 22-4-11-3.5

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.