Oklahoma Code § 40-3-109

Title 40. Labor: Experience rate
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EXPERIENCE RATE.  The contribution rate for each employer for
each calendar quarter after July 1, 2010, to be applied to the
employer’s current payroll shall be in accordance with the following
table based upon the state experience factor and his benefit wage
ratio:
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
2 5.0 10.0 15.0 20.0 25.0 30.0 35.0 40.0 45.0 50.0
3 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3
4 2.5 5.0 7.5 10.0 12.5 15.0 17.5 20.0 22.5 25.0
5 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0
6 1.7 3.3 5.0 6.7 8.3 10.0 11.7 13.3 15.0 16.7
7 1.4 2.9 4.3 5.7 7.1 8.6 10.0 11.4 12.9 14.3
8 1.3 2.5 3.8 5.0 6.3 7.5 8.8 10.0 11.3 12.5
9 1.1 2.2 3.3 4.4 5.6 6.7 7.8 8.9 10.0 11.1
10 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0 10.0
11 0.9 1.8 2.7 3.6 4.5 5.5 6.4 7.3 8.2 9.1
12 0.8 1.7 2.5 3.3 4.2 5.0 5.8 6.7 7.5 8.3
13 0.8 1.5 2.3 3.1 3.8 4.6 5.4 6.2 6.9 7.7
14 0.7 1.4 2.1 2.9 3.6 4.3 5.0 5.7 6.4 7.1
15 0.7 1.3 2.0 2.7 3.3 4.0 4.7 5.3 6.0 6.7
16 0.6 1.3 1.9 2.5 3.1 3.8 4.4 5.0 5.6 6.3
17 0.6 1.2 1.8 2.4 2.9 3.5 4.1 4.7 5.3 5.9
18 0.6 1.1 1.7 2.2 2.8 3.3 3.9 4.4 5.0 5.6

19 0.5 1.1 1.6 2.1 2.6 3.2 3.7 4.2 4.7 5.3
20 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0
21 0.5 1.0 1.4 1.9 2.4 2.9 3.3 3.8 4.3 4.8
22 0.5 0.9 1.4 1.8 2.3 2.7 3.2 3.6 4.1 4.5
23 0.4 0.9 1.3 1.7 2.2 2.6 3.0 3.5 3.9 4.3
24 0.4 0.8 1.3 1.7 2.1 2.5 2.9 3.3 3.8 4.2
25 0.4 0.8 1.2 1.6 2.0 2.4 2.8 3.2 3.6 4.0
26 0.4 0.8 1.2 1.5 1.9 2.3 2.7 3.1 3.5 3.8
27 0.4 0.7 1.1 1.5 1.9 2.2 2.6 3.0 3.3 3.7
28 0.4 0.7 1.1 1.4 1.8 2.1 2.5 2.9 3.2 3.6
29 0.3 0.7 1.0 1.4 1.7 2.1 2.4 2.8 3.1 3.4
30 0.3 0.7 1.0 1.3 1.7 2.0 2.3 2.7 3.0 3.3
31 0.3 0.6 1.0 1.3 1.6 1.9 2.3 2.6 2.9 3.2
32 0.3 0.6 0.9 1.3 1.6 1.9 2.2 2.5 2.8 3.1
33 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.7 3.0
34 0.3 0.6 0.9 1.2 1.5 1.8 2.1 2.4 2.6 2.9
35 0.3 0.6 0.9 1.1 1.4 1.7 2.0 2.3 2.6 2.9
36 0.3 0.6 0.8 1.1 1.4 1.7 1.9 2.2 2.5 2.8
37 0.3 0.5 0.8 1.1 1.4 1.6 1.9 2.2 2.4 2.7
38 0.3 0.5 0.8 1.1 1.3 1.6 1.8 2.1 2.4 2.6
39 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.1 2.3 2.6
40 0.3 0.5 0.8 1.0 1.3 1.5 1.8 2.0 2.3 2.5
41 0.2 0.5 0.7 1.0 1.2 1.5 1.7 2.0 2.2 2.4
42 0.2 0.5 0.7 1.0 1.2 1.4 1.7 1.9 2.1 2.4
43 0.2 0.5 0.7 0.9 1.2 1.4 1.6 1.9 2.1 2.3
44 0.2 0.5 0.7 0.9 1.1 1.4 1.6 1.8 2.0 2.3
45 0.2 0.4 0.7 0.9 1.1 1.3 1.6 1.8 2.0 2.2
46 0.2 0.4 0.7 0.9 1.1 1.3 1.5 1.7 2.0 2.2
47 0.2 0.4 0.6 0.9 1.1 1.3 1.5 1.7 1.9 2.1
48 0.2 0.4 0.6 0.8 1.0 1.3 1.5 1.7 1.9 2.1
49 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
50 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 2.0
The Employer’s Contribution Rate Shall Be:
0.1 0.2 0.3 0.4 0.5 0.6 0.7 0.8 0.9 1.0
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 110% 120% 130% 140% 150% 160% 170% 180% 190% 200%
2 55.0 60.0 65.0 70.0 75.0 80.0 85.0 90.0 95.0 100.0
3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7
4 27.5 30.0 32.5 35.0 37.5 40.0 42.5 45.0 47.5 50.0
5 22.0 24.0 26.0 28.0 30.0 32.0 34.0 36.0 38.0 40.0
6 18.3 20.0 21.7 23.3 25.0 26.7 28.3 30.0 31.7 33.3
7 15.7 17.1 18.6 20.0 21.4 22.9 24.3 25.7 27.1 28.6
8 13.8 15.0 16.3 17.5 18.8 20.0 21.3 22.5 23.8 25.0
9 12.2 13.3 14.4 15.6 16.7 17.8 18.9 20.0 21.1 22.2

10 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0
11 10.0 10.9 11.8 12.7 13.6 14.5 15.5 16.4 17.3 18.2
12 9.2 10.0 10.8 11.7 12.5 13.3 14.2 15.0 15.8 16.7
13 8.5 9.2 10.0 10.8 11.5 12.3 13.1 13.8 14.6 15.4
14 7.9 8.6 9.3 10.0 10.7 11.4 12.1 12.9 13.6 14.3
15 7.3 8.0 8.7 9.3 10.0 10.7 11.3 12.0 12.7 13.3
16 6.9 7.5 8.1 8.8 9.4 10.0 10.6 11.3 11.9 12.5
17 6.5 7.1 7.6 8.2 8.8 9.4 10.0 10.6 11.2 11.8
18 6.1 6.7 7.2 7.8 8.3 8.9 9.4 10.0 10.6 11.1
19 5.8 6.3 6.8 7.4 7.9 8.4 8.9 9.5 10.0 10.5
20 5.5 6.0 6.5 7.0 7.5 8.0 8.5 9.0 9.5 10.0
21 5.2 5.7 6.2 6.7 7.1 7.6 8.1 8.6 9.0 9.5
22 5.0 5.5 5.9 6.4 6.8 7.3 7.7 8.2 8.6 9.1
23 4.8 5.2 5.7 6.1 6.5 7.0 7.4 7.8 8.3 8.7
24 4.6 5.0 5.4 5.8 6.3 6.7 7.1 7.5 7.9 8.3
25 4.4 4.8 5.2 5.6 6.0 6.4 6.8 7.2 7.6 8.0
26 4.2 4.6 5.0 5.4 5.8 6.2 6.5 6.9 7.3 7.7
27 4.1 4.4 4.8 5.2 5.6 5.9 6.3 6.7 7.0 7.4
28 3.9 4.3 4.6 5.0 5.4 5.7 6.1 6.4 6.8 7.1
29 3.8 4.1 4.5 4.8 5.2 5.5 5.9 6.2 6.6 6.9
30 3.7 4.0 4.3 4.7 5.0 5.3 5.7 6.0 6.3 6.7
31 3.5 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1 6.5
32 3.4 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9 6.3
33 3.3 3.6 3.9 4.2 4.5 4.8 5.2 5.5 5.8 6.1
34 3.2 3.5 3.8 4.1 4.4 4.7 5.0 5.3 5.6 5.9
35 3.1 3.4 3.7 4.0 4.3 4.6 4.9 5.1 5.4 5.7
36 3.1 3.3 3.6 3.9 4.2 4.4 4.7 5.0 5.3 5.6
37 3.0 3.2 3.5 3.8 4.1 4.3 4.6 4.9 5.1 5.4
38 2.9 3.2 3.4 3.7 3.9 4.2 4.5 4.7 5.0 5.3
39 2.8 3.1 3.3 3.6 3.8 4.1 4.4 4.6 4.9 5.1
40 2.8 3.0 3.3 3.5 3.8 4.0 4.3 4.5 4.8 5.0
41 2.7 2.9 3.2 3.4 3.7 3.9 4.1 4.4 4.6 4.9
42 2.6 2.9 3.1 3.3 3.6 3.8 4.0 4.3 4.5 4.8
43 2.6 2.8 3.0 3.3 3.5 3.7 4.0 4.2 4.4 4.7
44 2.5 2.7 3.0 3.2 3.4 3.6 3.9 4.1 4.3 4.5
45 2.4 2.7 2.9 3.1 3.3 3.6 3.8 4.0 4.2 4.4
46 2.4 2.6 2.8 3.0 3.3 3.5 3.7 3.9 4.1 4.3
47 2.3 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0 4.3
48 2.3 2.5 2.7 2.9 3.1 3.3 3.5 3.8 4.0 4.2
49 2.2 2.4 2.7 2.9 3.1 3.3 3.5 3.7 3.9 4.1
50 2.2 2.4 2.6 2.8 3.0 3.2 3.4 3.6 3.8 4.0
The Employer’s Contribution Rate Shall Be:
1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:

1% 210% 220% 230% 240% 250% 260% 270% 280% 290% 300%
2 105.0 110.0 115.0 120.0 125.0 130.0 135.0 140.0 145.0 150.0
3 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0
4 52.5 55.0 57.5 60.0 62.5 65.0 67.5 70.0 72.5 75.0
5 42.0 44.0 46.0 48.0 50.0 52.0 54.0 56.0 58.0 60.0
6 35.0 36.7 38.3 40.0 41.7 43.3 45.0 46.7 48.3 50.0
7 30.0 31.4 32.9 34.3 35.7 37.1 38.6 40.0 41.4 42.9
8 26.3 27.5 28.8 30.0 31.3 32.5 33.8 35.0 36.3 37.5
9 23.3 24.4 25.6 26.7 27.8 28.9 30.0 31.1 32.2 33.3
10 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0
11 19.1 20.0 20.9 21.8 22.7 23.6 24.5 25.5 26.4 27.3
12 17.5 18.3 19.2 20.0 20.8 21.7 22.5 23.3 24.2 25.0
13 16.2 16.9 17.7 18.5 19.2 20.0 20.8 21.5 22.3 23.1
14 15.0 15.7 16.4 17.1 17.9 18.6 19.3 20.0 20.7 21.4
15 14.0 14.7 15.3 16.0 16.7 17.3 18.0 18.7 19.3 20.0
16 13.1 13.8 14.4 15.0 15.6 16.3 16.9 17.5 18.1 18.8
17 12.4 12.9 13.5 14.1 14.7 15.3 15.9 16.5 17.1 17.6
18 11.7 12.2 12.8 13.3 13.9 14.4 15.0 15.6 16.1 16.7
19 11.1 11.6 12.1 12.6 13.2 13.7 14.2 14.7 15.3 15.8
20 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0
21 10.0 10.5 11.0 11.4 11.9 12.4 12.9 13.3 13.8 14.3
22 9.5 10.0 10.5 10.9 11.4 11.8 12.3 12.7 13.2 13.6
23 9.1 9.6 10.0 10.4 10.9 11.3 11.7 12.2 12.6 13.0
24 8.8 9.2 9.6 10.0 10.4 10.8 11.3 11.7 12.1 12.5
25 8.4 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.6 12.0
26 8.1 8.5 8.8 9.2 9.6 10.0 10.4 10.8 11.2 11.5
27 7.8 8.1 8.5 8.9 9.3 9.6 10.0 10.4 10.7 11.1
28 7.5 7.9 8.2 8.6 8.9 9.3 9.6 10.0 10.4 10.7
29 7.2 7.6 7.9 8.3 8.6 9.0 9.3 9.7 10.0 10.3
30 7.0 7.3 7.7 8.0 8.3 8.7 9.0 9.3 9.7 10.0
31 6.8 7.1 7.4 7.7 8.1 8.4 8.7 9.0 9.4 9.7
32 6.6 6.9 7.2 7.5 7.8 8.1 8.4 8.8 9.1 9.4
33 6.4 6.7 7.0 7.3 7.6 7.9 8.2 8.5 8.8 9.1
34 6.2 6.5 6.8 7.1 7.4 7.6 7.9 8.2 8.5 8.8
35 6.0 6.3 6.6 6.9 7.1 7.4 7.7 8.0 8.3 8.6
36 5.8 6.1 6.4 6.7 6.9 7.2 7.5 7.8 8.1 8.3
37 5.7 5.9 6.2 6.5 6.8 7.0 7.3 7.6 7.8 8.1
38 5.5 5.8 6.1 6.3 6.6 6.8 7.1 7.4 7.6 7.9
39 5.4 5.6 5.9 6.2 6.4 6.7 6.9 7.2 7.4 7.7
40 5.3 5.5 5.8 6.0 6.3 6.5 6.8 7.0 7.3 7.5
41 5.1 5.4 5.6 5.9 6.1 6.3 6.6 6.8 7.1 7.3
42 5.0 5.2 5.5 5.7 6.0 6.2 6.4 6.7 6.9 7.1
43 4.9 5.1 5.3 5.6 5.8 6.0 6.3 6.5 6.7 7.0
44 4.8 5.0 5.2 5.5 5.7 5.9 6.1 6.4 6.6 6.8
45 4.7 4.9 5.1 5.3 5.6 5.8 6.0 6.2 6.4 6.7
46 4.6 4.8 5.0 5.2 5.4 5.7 5.9 6.1 6.3 6.5
47 4.5 4.7 4.9 5.1 5.3 5.5 5.7 6.0 6.2 6.4

48 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0 6.3
49 4.3 4.5 4.7 4.9 5.1 5.3 5.5 5.7 5.9 6.1
50 4.2 4.4 4.6 4.8 5.0 5.2 5.4 5.6 5.8 6.0
The Employer’s Contribution Rate Shall Be:
2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 310% 320% 330% 340% 350% 360% 370% 380% 390% 400%
2 155.0 160.0 165.0 170.0 175.0 180.0 185.0 190.0 195.0 200.0
3 103.3 106.7 110.0 113.3 116.7 120.0 123.3 126.7 130.0 133.3
4 77.5 80.0 82.5 85.0 87.5 90.0 92.5 95.0 97.5 100.0
5 62.0 64.0 66.0 68.0 70.0 72.0 74.0 76.0 78.0 80.0
6 51.7 53.3 55.0 56.7 58.3 60.0 61.7 63.3 65.0 66.7
7 44.3 45.7 47.1 48.6 50.0 51.4 52.9 54.3 55.7 57.1
8 38.8 40.0 41.3 42.5 43.8 45.0 46.3 47.5 48.8 50.0
9 34.4 35.6 36.7 37.8 38.9 40.0 41.1 42.2 43.3 44.4
10 31.0 32.0 33.0 34.0 35.0 36.0 37.0 38.0 39.0 40.0
11 28.2 29.1 30.0 30.9 31.8 32.7 33.6 34.5 35.5 36.4
12 25.8 26.7 27.5 28.3 29.2 30.0 30.8 31.7 32.5 33.3
13 23.8 24.6 25.4 26.2 26.9 27.7 28.5 29.2 30.0 30.8
14 22.1 22.9 23.6 24.3 25.0 25.7 26.4 27.1 27.9 28.6
15 20.7 21.3 22.0 22.7 23.3 24.0 24.7 25.3 26.0 26.7
16 19.4 20.0 20.6 21.3 21.9 22.5 23.1 23.8 24.4 25.0
17 18.2 18.8 19.4 20.0 20.6 21.2 21.8 22.4 22.9 23.5
18 17.2 17.8 18.3 18.9 19.4 20.0 20.6 21.1 21.7 22.2
19 16.3 16.8 17.4 17.9 18.4 18.9 19.5 20.0 20.5 21.1
20 15.5 16.0 16.5 17.0 17.5 18.0 18.5 19.0 19.5 20.0
21 14.8 15.2 15.7 16.2 16.7 17.1 17.6 18.1 18.6 19.0
22 14.1 14.5 15.0 15.5 15.9 16.4 16.8 17.3 17.7 18.2
23 13.5 13.9 14.3 14.8 15.2 15.7 16.1 16.5 17.0 17.4
24 12.9 13.3 13.8 14.2 14.6 15.0 15.4 15.8 16.3 16.7
25 12.4 12.8 13.2 13.6 14.0 14.4 14.8 15.2 15.6 16.0
26 11.9 12.3 12.7 13.1 13.5 13.8 14.2 14.6 15.0 15.4
27 11.5 11.9 12.2 12.6 13.0 13.3 13.7 14.1 14.4 14.8
28 11.1 11.4 11.8 12.1 12.5 12.9 13.2 13.6 13.9 14.3
29 10.7 11.0 11.4 11.7 12.1 12.4 12.8 13.1 13.4 13.8
30 10.3 10.7 11.0 11.3 11.7 12.0 12.3 12.7 13.0 13.3
31 10.0 10.3 10.6 11.0 11.3 11.6 11.9 12.3 12.6 12.9
32 9.7 10.0 10.3 10.6 10.9 11.3 11.6 11.9 12.2 12.5
33 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8 12.1
34 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.2 11.5 11.8
35 8.9 9.1 9.4 9.7 10.0 10.3 10.6 10.9 11.1 11.4
36 8.6 8.9 9.2 9.4 9.7 10.0 10.3 10.6 10.8 11.1
37 8.4 8.6 8.9 9.2 9.5 9.7 10.0 10.3 10.5 10.8
38 8.2 8.4 8.7 8.9 9.2 9.5 9.7 10.0 10.3 10.5

39 7.9 8.2 8.5 8.7 9.0 9.2 9.5 9.7 10.0 10.3
40 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8 10.0
41 7.6 7.8 8.0 8.3 8.5 8.8 9.0 9.3 9.5 9.8
42 7.4 7.6 7.9 8.1 8.3 8.6 8.8 9.0 9.3 9.5
43 7.2 7.4 7.7 7.9 8.1 8.4 8.6 8.8 9.1 9.3
44 7.0 7.3 7.5 7.7 8.0 8.2 8.4 8.6 8.9 9.1
45 6.9 7.1 7.3 7.6 7.8 8.0 8.2 8.4 8.7 8.9
46 6.7 7.0 7.2 7.4 7.6 7.8 8.0 8.3 8.5 8.7
47 6.6 6.8 7.0 7.2 7.4 7.7 7.9 8.1 8.3 8.5
48 6.5 6.7 6.9 7.1 7.3 7.5 7.7 7.9 8.1 8.3
49 6.3 6.5 6.7 6.9 7.1 7.3 7.6 7.8 8.0 8.2
50 6.2 6.4 6.6 6.8 7.0 7.2 7.4 7.6 7.8 8.0
The Employer’s Contribution Rate Shall Be:
3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 4.0
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 410% 420% 430% 440% 450% 460% 470% 480% 490% 500%
2 205.0 210.0 215.0 220.0 225.0 230.0 235.0 240.0 245.0 250.0
3 136.7 140.0 143.3 146.7 150.0 153.3 156.7 160.0 163.3 166.7
4 102.5 105.0 107.5 110.0 112.5 115.0 117.5 120.0 122.5 125.0
5 82.0 84.0 86.0 88.0 90.0 92.0 94.0 96.0 98.0 100.0
6 68.3 70.0 71.7 73.3 75.0 76.7 78.3 80.0 81.7 83.3
7 58.6 60.0 61.4 62.9 64.3 65.7 67.1 68.6 70.0 71.4
8 51.3 52.5 53.8 55.0 56.3 57.5 58.8 60.0 61.3 62.5
9 45.6 46.7 47.8 48.9 50.0 51.1 52.2 53.3 54.4 55.6
10 41.0 42.0 43.0 44.0 45.0 46.0 47.0 48.0 49.0 50.0
11 37.3 38.2 39.1 40.0 40.9 41.8 42.7 43.6 44.5 45.5
12 34.2 35.0 35.8 36.7 37.5 38.3 39.2 40.0 40.8 41.7
13 31.5 32.3 33.1 33.8 34.6 35.4 36.2 36.9 37.7 38.5
14 29.3 30.0 30.7 31.4 32.1 32.9 33.6 34.3 35.0 35.7
15 27.3 28.0 28.7 29.3 30.0 30.7 31.3 32.0 32.7 33.3
16 25.6 26.3 26.9 27.5 28.1 28.8 29.4 30.0 30.6 31.3
17 24.1 24.7 25.3 25.9 26.5 27.1 27.6 28.2 28.8 29.4
18 22.8 23.3 23.9 24.4 25.0 25.6 26.1 26.7 27.2 27.8
19 21.6 22.1 22.6 23.2 23.7 24.2 24.7 25.3 25.8 26.3
20 20.5 21.0 21.5 22.0 22.5 23.0 23.5 24.0 24.5 25.0
21 19.5 20.0 20.5 21.0 21.4 21.9 22.4 22.9 23.3 23.8
22 18.6 19.1 19.5 20.0 20.5 20.9 21.4 21.8 22.3 22.7
23 17.8 18.3 18.7 19.1 19.6 20.0 20.4 20.9 21.3 21.7
24 17.1 17.5 17.9 18.3 18.8 19.2 19.6 20.0 20.4 20.8
25 16.4 16.8 17.2 17.6 18.0 18.4 18.8 19.2 19.6 20.0
26 15.8 16.2 16.5 16.9 17.3 17.7 18.1 18.5 18.8 19.2
27 15.2 15.6 15.9 16.3 16.7 17.0 17.4 17.8 18.1 18.5
28 14.6 15.0 15.4 15.7 16.1 16.4 16.8 17.1 17.5 17.9
29 14.1 14.5 14.8 15.2 15.5 15.9 16.2 16.6 16.9 17.2

30 13.7 14.0 14.3 14.7 15.0 15.3 15.7 16.0 16.3 16.7
31 13.2 13.5 13.9 14.2 14.5 14.8 15.2 15.5 15.8 16.1
32 12.8 13.1 13.4 13.8 14.1 14.4 14.7 15.0 15.3 15.6
33 12.4 12.7 13.0 13.3 13.6 13.9 14.2 14.5 14.8 15.2
34 12.1 12.4 12.6 12.9 13.2 13.5 13.8 14.1 14.4 14.7
35 11.7 12.0 12.3 12.6 12.9 13.1 13.4 13.7 14.0 14.3
36 11.4 11.7 11.9 12.2 12.5 12.8 13.1 13.3 13.6 13.9
37 11.1 11.4 11.6 11.9 12.2 12.4 12.7 13.0 13.2 13.5
38 10.8 11.1 11.3 11.6 11.8 12.1 12.4 12.6 12.9 13.2
39 10.5 10.8 11.0 11.3 11.5 11.8 12.1 12.3 12.6 12.8
40 10.3 10.5 10.8 11.0 11.3 11.5 11.8 12.0 12.3 12.5
41 10.0 10.2 10.5 10.7 11.0 11.2 11.5 11.7 12.0 12.2
42 9.8 10.0 10.2 10.5 10.7 11.0 11.2 11.4 11.7 11.9
43 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.2 11.4 11.6
44 9.3 9.5 9.8 10.0 10.2 10.5 10.7 10.9 11.1 11.4
45 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9 11.1
46 8.9 9.1 9.3 9.6 9.8 10.0 10.2 10.4 10.7 10.9
47 8.7 8.9 9.1 9.4 9.6 9.8 10.0 10.2 10.4 10.6
48 8.5 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2 10.4
49 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0 10.2
50 8.2 8.4 8.6 8.8 9.0 9.2 9.4 9.6 9.8 10.0
The Employer’s Contribution Rate Shall Be:
4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 5.0
When the State
Experience
Factor
Is: If the Employer’s Benefit Wage Ratio Does Not Exceed:
1% 510% 520% 530% 540%
2 255.0 260.0 265.0 270.0
3 170.0 173.3 176.7 180.0
4 127.5 130.0 132.5 135.0
5 102.0 104.0 106.0 108.0
6 85.0 86.7 88.3 90.0
7 72.9 74.3 75.7 77.1
8 63.8 65.0 66.3 67.5
9 56.7 57.8 58.9 60.0
10 51.0 52.0 53.0 54.0
11 46.4 47.3 48.2 49.1
12 42.5 43.3 44.2 45.0
13 39.2 40.0 40.8 41.5
14 36.4 37.1 37.9 38.6
15 34.0 34.7 35.3 36.0
16 31.9 32.5 33.1 33.8
17 30.0 30.6 31.2 31.8
18 28.3 28.9 29.4 30.0
19 26.8 27.4 27.9 28.4
20 25.5 26.0 26.5 27.0

21 24.3 24.8 25.2 25.7
22 23.2 23.6 24.1 24.5
23 22.2 22.6 23.0 23.5
24 21.3 21.7 22.1 22.5
25 20.4 20.8 21.2 21.6
26 19.6 20.0 20.4 20.8
27 18.9 19.3 19.6 20.0
28 18.2 18.6 18.9 19.3
29 17.6 17.9 18.3 18.6
30 17.0 17.3 17.7 18.0
31 16.5 16.8 17.1 17.4
32 15.9 16.3 16.6 16.9
33 15.5 15.8 16.1 16.4
34 15.0 15.3 15.6 15.9
35 14.6 14.9 15.1 15.4
36 14.2 14.4 14.7 15.0
37 13.8 14.1 14.3 14.6
38 13.4 13.7 13.9 14.2
39 13.1 13.3 13.6 13.8
40 12.8 13.0 13.3 13.5
41 12.4 12.7 12.9 13.2
42 12.1 12.4 12.6 12.9
43 11.9 12.1 12.3 12.6
44 11.6 11.8 12.0 12.3
45 11.3 11.6 11.8 12.0
46 11.1 11.3 11.5 11.7
47 10.9 11.1 11.3 11.5
48 10.6 10.8 11.0 11.3
49 10.4 10.6 10.8 11.0
50 10.2 10.4 10.6 10.8
The Employer’s Contribution Rate Shall Be:
5.1 5.2 5.3 5.4
If the employer’s benefit wage ratio exceeds the amount in the
last column of the table on the line for the current year’s state
experience factor, his contribution rate shall be five and five-
tenths percent (5.5%).
CONDITIONAL FACTOR RATE
Conditional
Factor
Rate
Is: 0.1% 0.2% 0.3% 0.4% 0.5% 0.6% 0.7% 0.8% 0.9% 1.0% 1.1%
A 0.4% 0.4% 0.5% 0.7% 0.8% 0.9% 1.0% 1.1% 1.2% 1.3% 1.4%
B 0.4% 0.5% 0.6% 0.7% 0.8% 1.0% 1.0% 1.1% 1.2% 1.3% 1.5%
C 0.5% 0.6% 0.7% 0.8% 1.0% 1.1% 1.2% 1.3% 1.4% 1.6% 1.7%
D 0.7% 0.9% 1.1% 1.2% 1.4% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1%
1.2% 1.3% 1.4% 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2%
A 1.5% 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5%

B 1.6% 1.7% 1.8% 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6%
C 1.9% 2.0% 2.1% 2.2% 2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9%
D 2.2% 2.3% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3%
2.3% 2.4% 2.5% 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3%
A 2.6% 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6%
B 2.7% 2.8% 2.9% 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7%
C 3.0% 3.1% 3.2% 3.3% 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0%
D 3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4%
3.4% 3.5% 3.6% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4%
A 3.7% 3.7% 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6%
B 3.8% 3.9% 4.0% 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8%
C 4.1% 4.2% 4.3% 4.4% 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1%
D 4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5%
4.5% 4.6% 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5%
A 4.7% 4.8% 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7%
B 4.9% 5.0% 5.1% 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9%
C 5.2% 5.3% 5.4% 5.5% 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2%
D 5.6% 5.7% 5.8% 5.9% 6.0% 6.1% 6.2% 6.3% 6.3% 6.4% 6.5%
Added by Laws 1980, c. 323, § 3-109, eff. July 1, 1980.  Amended by
Laws 1983, c. 270, § 11, emerg. eff. June 23, 1983; Laws 1986, c.
205, § 7, emerg. eff. June 6, 1986; Laws 2010, c. 216, § 10, eff.
July 1, 2010; Laws 2025, c. 140, § 2, eff. Nov. 1, 2025.

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