Rhode Island General Laws 28-43-8. Experience rates – Tables
(a)(1) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is six and four-tenths percent (6.4%) or more of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule A in this subsection.
(2) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is five and five-tenths percent (5.5%) but less than six and four-tenths (6.4%) of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule B in this subsection.
(3) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is four and seventy-five hundredths percent (4.75%) but less than five and five-tenths percent (5.5%) of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule C in this subsection.
(4) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is four percent (4.0%) but less than four and seventy-five hundredths percent (4.75%) of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule D in this subsection.
(5) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is three and twenty-five hundredths percent (3.25%) but less than four percent (4.0%) of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule E in this subsection.
(6) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is two and five-tenths percent (2.5%) but less than three and twenty-five hundredths percent (3.25%) of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule F in this subsection.
(7) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is one and seventy-five hundredths percent (1.75%) but less than two and five-tenths percent (2.5%) of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule G in this subsection.
(8) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is one percent (1.0%) but less than one and seventy-five hundredths percent (1.75%) of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule H in this subsection.
(9) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is less than one percent (1.0%) of total payrolls as determined in §?28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule I in this subsection.
[See Tax Schedules]
(10) [Deleted by P.L. 2010, ch. 23, art. 22, §?3].
| Schedule A | Schedule B | Schedule C | Schedule D | Schedule E | Schedule F | Schedule G | Schedule H | Schedule I | |
| Employer’s Account | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve |
| Reserve Percentage | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of |
| Fund | Fund | Fund | Fund | Fund | Fund | Fund | Fund | Fund | |
| 6.4% or | 5.5% but | 4.75% but | 4.0% but | 3.25% but | 2.5% but | 1.75% but | 1.0% but | under | |
| more | less than | less than | less than | less than | less than | less than | less than | 1.0% | |
| 6.4% | 5.5% | 4.75% | 4.0% | 3.25% | 2.5% | 1.75% | |||
| Positive Percentages | |||||||||
| 21.50 and over | 0.21 | 0.4 | 0.5 | 0.6 | 0.7 | 0.9 | 1.1 | 1.2 | 1.2 |
| 20.00 to 21.49 | 0.4 | 0.5 | 0.6 | 0.7 | 0.8 | 1.0 | 1.2 | 1.3 | 1.5 |
| 18.50 to 19.99 | 0.5 | 0.6 | 0.7 | 0.8 | 0.9 | 1.1 | 1.4 | 1.5 | 1.8 |
| 17.00 to 18.49 | 0.6 | 0.7 | 0.8 | 0.9 | 1.0 | 1.2 | 1.5 | 1.7 | 2.1 |
| 15.50 to 16.99 | 0.8 | 0.9 | 1.0 | 1.1 | 1.3 | 1.5 | 1.8 | 1.9 | 2.4 |
| 14.00 to 15.49 | 0.9 | 1.0 | 1.2 | 1.3 | 1.5 | 1.7 | 2.0 | 2.1 | 2.7 |
| 12.50 to 13.99 | 1.1 | 1.2 | 1.4 | 1.5 | 1.7 | 2.0 | 2.3 | 2.4 | 3.0 |
| 11.00 to 12.49 | 1.3 | 1.4 | 1.6 | 1.7 | 1.9 | 2.2 | 2.5 | 2.7 | 3.3 |
| 9.50 to 10.99 | 1.5 | 1.7 | 1.8 | 1.9 | 2.1 | 2.4 | 2.7 | 2.9 | 3.5 |
| 8.00 to 9.49 | 1.7 | 1.9 | 2.0 | 2.2 | 2.4 | 2.7 | 2.9 | 3.1 | 3.7 |
| 6.50 to 7.99 | 1.9 | 2.1 | 2.3 | 2.5 | 2.6 | 2.9 | 3.1 | 3.3 | 3.9 |
| 5.00 to 6.49 | 2.1 | 2.3 | 2.5 | 2.7 | 2.8 | 3.1 | 3.4 | 3.6 | 4.1 |
| 3.50 to 4.99 | 2.3 | 2.5 | 2.7 | 2.9 | 3.1 | 3.3 | 3.7 | 3.9 | 4.3 |
| 2.00 to 3.49 | 2.6 | 2.8 | 3.0 | 3.2 | 3.5 | 3.7 | 4.0 | 4.2 | 4.6 |
| 0.00 to 1.99 | 3.0 | 3.2 | 3.4 | 3.6 | 3.9 | 4.2 | 4.4 | 4.5 | 4.9 |
| Negative Percentages | |||||||||
| -0.01 to -1.99 | 3.3 | 3.5 | 3.8 | 4.2 | 4.5 | 4.8 | 5.0 | 5.1 | 5.5 |
| -2.00 to -3.99 | 3.5 | 3.8 | 4.1 | 4.5 | 4.8 | 5.1 | 5.3 | 5.4 | 5.8 |
| -4.00 to -5.99 | 3.8 | 4.1 | 4.4 | 4.8 | 5.1 | 5.4 | 5.7 | 5.8 | 6.1 |
| -6.00 to -7.99 | 4.1 | 4.4 | 4.7 | 5.1 | 5.4 | 5.8 | 6.1 | 6.2 | 6.5 |
| -8.00 to -9.99 | 4.4 | 4.7 | 5.0 | 5.4 | 5.8 | 6.2 | 6.5 | 6.6 | 6.9 |
| -10.00 to -11.99 | 4.7 | 5.0 | 5.4 | 5.8 | 6.2 | 6.6 | 6.9 | 7.0 | 7.3 |
| -12.00 to -13.99 | 5.0 | 5.4 | 5.8 | 6.2 | 6.6 | 7.0 | 7.3 | 7.4 | 7.7 |
| -14.00 to -15.99 | 5.4 | 5.8 | 6.2 | 6.6 | 7.0 | 7.4 | 7.7 | 7.8 | 8.1 |
| -16.00 to -17.99 | 5.8 | 6.2 | 6.6 | 7.0 | 7.4 | 7.8 | 8.1 | 8.2 | 8.5 |
| -18.00 to -19.99 | 6.2 | 6.6 | 7.0 | 7.4 | 7.8 | 8.2 | 8.5 | 8.6 | 8.9 |
| -20.00 to -21.99 | 6.6 | 7.0 | 7.4 | 7.8 | 8.2 | 8.6 | 8.9 | 9.0 | 9.3 |
| -22.00 to -23.99 | 7.0 | 7.4 | 7.8 | 8.2 | 8.6 | 9.0 | 9.3 | 9.4 | 9.7 |
| -24.00 and over | 7.4 | 7.8 | 8.2 | 8.6 | 9.0 | 9.4 | 9.7 | 9.8 | 10.0 |
Terms Used In Rhode Island General Laws 28-43-8
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Computation date: means September 30 of each year. See Rhode Island General Laws 28-43-1
- Eligible employer: means an employer who has had three (3) consecutive experience years during each of which contributions have been credited to the employer's account and benefits have been chargeable to this account. See Rhode Island General Laws 28-43-1
- Experience rate: means the contribution rate assigned to an employer's account under whichever is applicable of schedules A — I in § 28-43-8. See Rhode Island General Laws 28-43-1
- Reserve percentage: means , in relation to an employer's account, the net balance of that account on a computation date, including any voluntary contributions made in accordance with Rhode Island General Laws 28-43-1
(b) The contribution rate for each employer for a given calendar year shall be determined and the employer notified of it not later than April 1 next succeeding each computation date. That determination shall be binding unless an appeal is taken in accordance with provisions of §?28-43-13.
History of Section.
P.L. 1936, ch. 2333, § 5; P.L. 1937, ch. 2556, § 1; G.L. 1938, ch. 284, § 5; P.L. 1947, ch. 1923, art. 1, § 1; P.L. 1949, ch. 2175, § 1; P.L. 1949, ch. 2367, § 1; impl. am. P.L. 1953, ch. 3206, § 1; G.L. 1956, §§ 28-43-2, 28-43-5, 28-43-6, 28-43-9; G.L. 1956, § 28-43-8; P.L. 1958 (s.s.), ch. 213, § 1; P.L. 1965, ch. 201, § 2; P.L. 1968, ch. 291, § 2; P.L. 1970, ch. 165, § 2; P.L. 1971, ch. 94, § 8; P.L. 1979, ch. 108, § 6; P.L. 1984, ch. 130, § 2; P.L. 1984 (s.s.), ch. 450, § 4; P.L. 1985, ch. 372, § 1; P.L. 1987, ch. 493, § 1; P.L. 1997, ch. 33, § 1; P.L. 1998, ch. 369, § 2; P.L. 1998, ch. 401, § 2; P.L. 2009, ch. 68, art. 8, § 3; P.L. 2010, ch. 23, art. 22, § 3; P.L. 2016, ch. 142, art. 3, § 1.