1. An employer's reserve ratio is the difference between the six -year contributions paid by that employer on or before October thirty -first of any year, with respect to wages paid by that employer before October first of that same year, and the six -year benefits charged to that employer's account before October first of that year, divided by the average annual payroll. Employers whose cumulative contributions exceed cumulative benefits must be assigned within the positive employer rate groups. Employers whose cumulative contributions are equal to or less than cumulative benefits must be assigned within the negative employer rate groups. 2. For each calendar year the bureau shall establish a schedule of positive employer rate groups within the positive employer minimum rate and the positive employer maximum rate determined under section 52-04-05. Each successive rate group for positive employer rate groups must be assigned a rate equal to one hundred twenty percent of the previous group's rate with a minimum increase of one -tenth of one percent and a maximum increase of four -tenths of one percent. The number of rate groups in the positive employer schedule must be ten. For each calendar year the bureau shall establish a schedule of negative employer rate groups with the negative employer minimum rate and the negative employer maximum rate determined under section
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