The employer's reserve ratio for calendar year 2007 through calendar year 2009 shall be the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years. Column "A" Column "B" Contribution Rate Reserve Ratio 8.50% Less than 7.00% 8.00% 7.00% and Less than 6.50% 7.50% 6.50% and Less than 6.00% 7.00% 6.00% and Less than 5.50% 6.50% 5.50% and Less than 5.00% 6.00% 5.00% and Less than 4.50% 5.50% 4.50% and Less than 4.00% 5.00% 4.00% and Less than 3.50% 4.50% 3.50% and Less than 3.00% 4.00% 3.00% and Less than 2.50% 3.50% 2.50% and Less than 2.00% 3.00% 2.00% and Less than 1.50% 2.50% 1.50% and Less than 1.00% 2.00% 1.00% and Less than 0.50% 1.50% 0.50% and Less than 0.00% 1.00% 0.00% and Less than 0.20% 0.90% 0.20% and Less than 0.40% 0.80% 0.40% and Less than 0.60% 0.70% 0.60% and Less than 0.80% 0.60% 0.80% and Less than 1.00% 0.50% 1.00% and Less than 1.20% 0.40% 1.20% and Less than 1.30% 0.30% 1.30% and Less than 1.40% 0.20% 1.40% and Less than 1.50% 0.10% 1.50% and Less than 1.60% 0.00% 1.60% and Over
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