(a) Except as provided in subdivision (c), if, as of the computation date, the employerâs 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 Ratio Column Column Contribution Rate Schedules Line 1 2 AA A B C D E F 01 02 03 04 05 06 07 08 09 10 less than â20 â20 to â18 â18 to â16 â16 to â14 â14 to â12 â12 to â11 â11 to â10 â10 to â09 â09 to â08 â08 to â07 5.4 5.2 5.1 5.0 4.9 4.8 4.7 4.6 4.5 4.4 5.4 5.3 5.2 5.1 5.0 4.9 4.8 4.7 4.6 4.5 5.4 5.4 5.4 5.3 5.3 5.2 5.1 5.1 4.9 4.8 5.4 5.4 5.4 5.4 5.4 5.4 5.3 5.3 5.2 5.1 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.3 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 5.4 11 12 13 14 15 â07 to â06 â06 to â05 â05 to â04 â04 to â03 â03 to â02 4.3 4.2 4.1 4.0 3.9 4.4 4.3 4.2 4.1 4.0 4.7 4.6 4.5 4.4 4.3 5.0 4.9 4.8 4.7 4.6 5.3 5.2 5.1 5.0 4.9 5.4 5.4 5.3 5.3 5.2 5.4 5.4 5.4 5.4 5.4 16 17 18 19 20 â02 to â01 â01 to 00 00 to 01 01 to 02 02 to 03 3.8 3.7 3.4 3.2 3.0 3.9 3.8 3.6 3.4 3.2 4.2 4.1 3.9 3.7 3.5 4.5 4.4 4.2 4.0 3.8 4.8 4.7 4.5 4.3 4.1 5.1 5.0 4.8 4.6 4.4 5.4 5.4 5.1 4.9 4.7 21 22 23 24 25 03 to 04 04 to 05 05 to 06 06 to 07 07 to 08 2.8 2.6 2.4 2.2 2.0 3.0 2.8 2.6 2.4 2.2 3.3 3.1 2.9 2.7 2.5 3.6 3.4 3.2 3.0 2.8 3.9 3.7 3.5 3.3 3.1 4.2 4.0 3.8 3.6 3.4 4.5 4.3 4.1 3.9 3.7 26 27 28 29 30 08 to 09 09 to 10 10 to 11 11 to 12 12 to 13 1.8 1.6 1.4 1.2 1.0 2.0 1.8 1.6 1.4 1.2 2.3 2.1 1.9 1.7 1.5 2.6 2.4 2.2 2.0 1.8 2.9 2.7 2.5 2.3 2.1 3.2 3.0 2.8 2.6 2.4 3.5 3.3 3.1 2.9 2.7 31 32 33 34 13 to 14 14 to 15 15 to 16 16 to 17 0.8 0.7 0.6 0.5 1.0 0.9 0.8 0.7 1.3 1.1 1.0 0.9 1.6 1.4 1.2 1.1 1.9 1.7 1.5 1.3 2.2 2.0 1.8 1.6 2.5 2.3 2.1 1.9 35 36 37 38 17 to 18 18 to 19 19 to 20 20 or more 0.4 0.3 0.2 0.1 0.6 0.5 0.4 0.3 0.8 0.7 0.6 0.5 1.0 0.9 0.8 0.7 1.2 1.1 1.0 0.9 1.4 1.3 1.2 1.1 1.7 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 contri
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