California Unemployment Insurance Code

§ 977

UIC § 977 Effective Jan 1, 2005Div. 1 · Part 1 · Ch. 4 · Art. 3

Statute text

(a)Except as provided in subdivision (c), if, as of the computation date, the employer’s 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 –20 –20 to –18 –18 to –16 –16 to –14 –14 to –12 –12 to –11 –11 to –10 –10 to –09 –09 to –08 –08 to –07 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 –07 to –06 –06 to –05 –05 to –04 –04 to –03 –03 to –02 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 –02 to –01 –01 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

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Legislative history

Amended by Stats. 2004, Ch. 827, Sec. 4. Effective January 1, 2005.