<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2f72a83ca0f647898c9d4eb8091810e3Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2f72a83ca0f647898c9d4eb8091810e3SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2f72a83ca0f647898c9d4eb8091810e3CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2f72a83ca0f647898c9d4eb8091810e3Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber1 { margin-left: 0.75in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber2 { margin-left: 1.25in; text-indent: -0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2f72a83ca0f647898c9d4eb8091810e3000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2f72a83ca0f647898c9d4eb8091810e3NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2f72a83ca0f647898c9d4eb8091810e3SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio."><meta property="og:description" content="SDLRC Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=61-5-25"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3Normal"><a href="https://sdlegislature.gov/Statutes?Statute=61-5-25" rel="noopener"><span class="s2f72a83ca0f647898c9d4eb8091810e3SENU">61-5-25</span></a><span xml:space="preserve" class="s2f72a83ca0f647898c9d4eb8091810e3SENU">. </span><span class="s2f72a83ca0f647898c9d4eb8091810e3CL">Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3Statute"><span xml:space="preserve" class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">If an employer has met the requirements of § </span><a href="https://sdlegislature.gov/Statutes?Statute=61-5-24" rel="noopener"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">61-5-24</span></a><span xml:space="preserve" class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont"> on the computation date for the year, then the employer's contribution rate shall be the rate appearing in Column "A" on the same line the employer's reserve ratio appears in Column "B" of the rate schedule applicable to that year. The computation date for calendar year 2012 and each year thereafter is June thirtieth of the preceding year.</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3Statute"><span xml:space="preserve" class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">The rate schedule for each calendar year shall be determined based upon the South Dakota average high cost multiplier ratio. The average high cost multiplier ratio is calculated by dividing the amount in the unemployment compensation fund, as established by § </span><a href="https://sdlegislature.gov/Statutes?Statute=61-4-1" rel="noopener"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">61-4-1</span></a><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">, as of June thirtieth of the preceding year, by the amount required in the unemployment compensation fund that equals the average high cost multiple of 1.0, as of December thirty-first of the last completed calendar year. The following rate schedules apply:</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber1"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">(1)    From January 1, 2018, to December 31, 2023, inclusive:</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber2"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">(a)    Schedule A is in effect for any calendar year when the South Dakota average high cost multiplier ratio is less than 1.60; and</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber2"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">(b)    Schedule B is in effect for any calendar year when the South Dakota average high cost multiplier ratio is greater than or equal to 1.60.</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber1"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">(2)    Beginning January 1, 2024:</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber2"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">(a)    Schedule A is in effect for any calendar year when the South Dakota average high cost multiplier ratio is less than 1.30;</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber2"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">(b)    Schedule B is in effect for any calendar year when the South Dakota average high cost multiplier ratio is less than 1.50 and greater than or equal to 1.30; and</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3StatuteNumber2"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">(c)    Schedule C is in effect for any calendar year when the South Dakota average high cost multiplier ratio is greater than or equal to 1.50.</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3Statute"><span class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont">For purposes of this section, the term, average high cost multiple, has the same meaning given in 20 C.F.R. § 606.3, as amended on September 17, 2010. An amount equal to an average high cost multiple of 1.0 is a federal measure of adequate reserves in relation to the state's current economy.</span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3Normal"><span xml:space="preserve" class="s2f72a83ca0f647898c9d4eb8091810e3000000"> </span></p><p dir="ltr" class="s2f72a83ca0f647898c9d4eb8091810e3NoIndent"><span xml:space="preserve" class="s2f72a83ca0f647898c9d4eb8091810e3DefaultParagraphFont-000001">Source: </span><span class="s2f72a83ca0f647898c9d4eb8091810e3SCL">SDC 1939, § 17.0822 (2) (b) (1) as added by SL 1947, ch 89, § 1; SL 1953, ch 76, § 3; SL 1961, ch 106, § 2; SL 1971, ch 277, § 1; SL 1982, ch 371, § 1; SL 1983, ch 381, § 1; SL 1984, ch 334, §§ 2, 5; SL 1987, ch 387, § 3; SL 2008, ch 277, § 77; SL 2011, ch 225, § 1; SDCL § 61-5-18; SL 2012, ch 252, § 59; SL 2017, ch 217, § 1; SL 2023, ch 171, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077904Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077904SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077904CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077904Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077904DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077904000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } table.s2077904000002 { border-collapse: collapse; border: none; margin-bottom: .001pt; } td.s2077904000003 { vertical-align: top; width: 223.2pt; border-top: solid #FFFFFF 1.0pt; padding-top: 0; border-right: solid #FFFFFF 1.0pt; padding-right: 5.4pt; border-bottom: solid #FFFFFF 1.0pt; padding-bottom: 0; border-left: solid #FFFFFF 1.0pt; padding-left: 5.4pt; } p.s2077904Normal-000004 { margin-top: 0; line-height: 6.0pt; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; margin-left: 0; margin-right: 0; } p.s2077904Normal-000005 { margin-top: 0; margin-bottom: 2.9pt; text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } p.s2077904Normal-000006 { margin-top: 0; margin-bottom: 2.9pt; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } p.s2077904Normal-000007 { margin-top: 0; margin-bottom: 2.9pt; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077904DefaultParagraphFont-000008 { font-family: WP MathA; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077904SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077904SCL-000009 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2077904Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-25.1"><span class="s2077904SENU">61-5-25.1</span></a><span xml:space="preserve" class="s2077904SENU">. </span><span class="s2077904CL">Employer's reserve ratio for 2007 through 2009.</span></p><p dir="ltr" class="s2077904Normal-000000"><span class="s2077904DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2077904Normal"><span xml:space="preserve" class="s2077904000001"> </span></p><div align="center"><table dir="ltr" class="s2077904000002"><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">Column "A"</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000006"><span xml:space="preserve" class="s2077904DefaultParagraphFont">    Column "B"</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">Contribution Rate</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000006"><span xml:space="preserve" class="s2077904DefaultParagraphFont">    Reserve Ratio</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">8.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">7.00%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">8.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">7.00% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">6.50%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">7.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">6.50% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">6.00%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">7.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">6.00% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">5.50%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">6.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">5.50% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">5.00%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">6.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">5.00% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">4.50%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">5.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">4.50% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">4.00%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">5.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">4.00% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">3.50%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">4.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">3.50% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">3.00%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">4.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">3.00% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">2.50%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">3.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">2.50% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">2.00%    </span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">3.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">2.00% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">1.50%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">2.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">1.50% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">1.00%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">2.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span xml:space="preserve" class="s2077904DefaultParagraphFont">1.00% and Less than </span><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">0.50%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">1.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span class="s2077904DefaultParagraphFont-000008"><span>&#61473;</span></span><span class="s2077904DefaultParagraphFont">0.50% and Less than 0.00%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">1.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 0.00% and Less than 0.20%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.90%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 0.20% and Less than 0.40%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.80%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 0.40% and Less than 0.60%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.70%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 0.60% and Less than 0.80%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.60%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 0.80% and Less than 1.00%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.50%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 1.00% and Less than 1.20%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.40%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 1.20% and Less than 1.30%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.30%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 1.30% and Less than 1.40%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.20%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 1.40% and Less than 1.50%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.10%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 1.50% and Less than 1.60%</span></p></td></tr><tr><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000005"><span class="s2077904DefaultParagraphFont">0.00%</span></p></td><td class="s2077904000003"><p dir="ltr" class="s2077904Normal-000004"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal-000007"><span xml:space="preserve" class="s2077904DefaultParagraphFont"> 1.60% and Over</span></p></td></tr></table></div><p dir="ltr" class="s2077904Normal"><span xml:space="preserve" class="s2077904000001"> </span></p><p dir="ltr" class="s2077904Normal"><span class="s2077904SCL">Source:</span><span xml:space="preserve" class="s2077904SCL-000009"> SL 2006, ch 267, § 3; SL 2010, ch 247, § 2, eff. Mar. 10, 2010; SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-18.15"><span class="s2077904SCL-000009">61-5-18.15</span></a><span class="s2077904SCL-000009">; SL 2012, ch 252, § 59.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077905Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077905SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077905CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077905Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077905DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077905000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } table.s2077905000002 { border-collapse: collapse; border: none; margin-bottom: .001pt; } td.s2077905000003 { vertical-align: top; width: 234pt; border-top: solid #FFFFFF 1.0pt; padding-top: 0; border-right: solid #FFFFFF 1.0pt; padding-right: 5.4pt; border-bottom: solid #FFFFFF 1.0pt; padding-bottom: 0; border-left: solid #FFFFFF 1.0pt; padding-left: 5.4pt; } p.s2077905Normal-000004 { margin-top: 0; line-height: 6.0pt; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; margin-left: 0; margin-right: 0; } p.s2077905Normal-000005 { margin-top: 0; margin-bottom: 2.9pt; text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } p.s2077905Normal-000006 { margin-top: 0; margin-bottom: 2.9pt; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } p.s2077905Normal-000007 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077905SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077905SCL-000008 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2077905Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-25.2"><span class="s2077905SENU">61-5-25.2</span></a><span xml:space="preserve" class="s2077905SENU">. </span><span class="s2077905CL">Employer's contribution rates for 2010 through 2014.</span></p><p dir="ltr" class="s2077905Normal-000000"><span class="s2077905DefaultParagraphFont">The employer's reserve ratio for calendar year 2010 and 2011 is 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. The employer's reserve ratio for calendar year 2012 and thereafter is the result obtained by dividing the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year for which the rate is to be computed by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for 2012 and thereafter for the purpose of this section is the balance on July thirty-first of the year preceding the year for which rates are computed and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.</span></p><p dir="ltr" class="s2077905Normal"><span xml:space="preserve" class="s2077905000001"> </span></p><div align="center"><table dir="ltr" class="s2077905000002"><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">Column "A"</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">Column "B"</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">Contribution Rate</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">Reserve Ratio</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">9.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span xml:space="preserve" class="s2077905DefaultParagraphFont"> Less than -6.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">9.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-6.50% and Less than -6.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">8.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-6.00% and Less than -5.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">8.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-5.50% and Less than -5.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">7.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-5.00% and Less than -4.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">7.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-4.50% and Less than -4.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">6.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-4.00% and Less than -3.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">6.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-3.50% and Less than -3.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">5.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-3.00% and Less than -2.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">5.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-2.50% and Less than -2.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">4.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-2.00% and Less than -1.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">4.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-1.50% and Less than -1.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">3.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-1.00% and Less than -0.75%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">3.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-0.75% and Less than -0.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">2.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-0.50% and Less than -0.25%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">2.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">-0.25% and Less than 0.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">1.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">0.00% and Less than 0.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">1.25%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">0.50% and Less than 0.75%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">1.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">0.75% and Less than 1.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">0.50%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">1.00% and Less than 1.25%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">0.35%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">1.25% and Less than 1.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">0.20%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">1.50% and Less than 2.00%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">0.10%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">2.00% and Less than 2.50%</span></p></td></tr><tr><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000005"><span class="s2077905DefaultParagraphFont">0.00%</span></p></td><td class="s2077905000003"><p dir="ltr" class="s2077905Normal-000004"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000006"><span class="s2077905DefaultParagraphFont">2.50% and Over</span></p></td></tr></table></div><p dir="ltr" class="s2077905Normal"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal-000007"><span class="s2077905DefaultParagraphFont">The contribution rates provided in this section apply to and are retroactive to taxable wages paid on and after January 1, 2010, through December 31, 2014.</span></p><p dir="ltr" class="s2077905Normal"><span xml:space="preserve" class="s2077905000001"> </span></p><p dir="ltr" class="s2077905Normal"><span class="s2077905SCL">Source:</span><span xml:space="preserve" class="s2077905SCL-000008"> SL 2010, ch 247, § 3, eff. Mar. 10, 2010; SL 2011, ch 225, § 2; SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-18.17"><span class="s2077905SCL-000008">61-5-18.17</span></a><span class="s2077905SCL-000008">; SL 2012, ch 252, § 59; SL 2014, ch 248, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077906Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077906SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077906CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077906Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077906DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077906000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } table.s2077906000002 { border-collapse: collapse; border: none; margin-bottom: .001pt; } td.s2077906000003 { vertical-align: top; width: 234pt; border-top: solid #FFFFFF 1.0pt; padding-top: 0; border-right: solid #FFFFFF 1.0pt; padding-right: 5.4pt; border-bottom: solid #FFFFFF 1.0pt; padding-bottom: 0; border-left: solid #FFFFFF 1.0pt; padding-left: 5.4pt; } p.s2077906Normal-000004 { margin-top: 0; line-height: 6.0pt; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; margin-left: 0; margin-right: 0; } p.s2077906Normal-000005 { margin-top: 0; margin-bottom: 2.9pt; text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } p.s2077906Normal-000006 { margin-top: 0; margin-bottom: 2.9pt; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } p.s2077906Normal-000007 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077906SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077906SCL-000008 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2077906Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-25.3"><span class="s2077906SENU">61-5-25.3</span></a><span xml:space="preserve" class="s2077906SENU">. </span><span class="s2077906CL">Employer's reserve ratio--Contribution rates for 2015 through 2017.</span></p><p dir="ltr" class="s2077906Normal-000000"><span class="s2077906DefaultParagraphFont">The employer's reserve ratio for calendar year 2015 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.</span></p><p dir="ltr" class="s2077906Normal"><span xml:space="preserve" class="s2077906000001"> </span></p><div align="center"><table dir="ltr" class="s2077906000002"><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">Column "A"</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">Column "B"</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">Contribution Rate</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">Reserve Ratio</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">9.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span xml:space="preserve" class="s2077906DefaultParagraphFont"> Less than -7.00%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">9.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-7.00% and Less than -6.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">8.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span xml:space="preserve" class="s2077906DefaultParagraphFont">-6.50% and Less than -6.00%    </span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">8.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-6.00% and Less than -5.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">7.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-5.50% and Less than -5.00%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">7.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-5.00% and Less than -4.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">6.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-4.50% and Less than -4.00%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">6.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-4.00% and Less than -3.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">5.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-3.50% and Less than -3.00%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">5.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-3.00% and Less than -2.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">4.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-2.50% and Less than -2.00%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">4.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-2.00% and Less than -1.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">3.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-1.50% and Less than -1.00%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">3.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-1.00% and Less than -0.75%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">2.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-0.75% and Less than -0.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">2.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-0.50% and Less than -0.25%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">1.50%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">-0.25% and Less than 0.00%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">1.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">0.00% and Less than 0.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">0.75%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">0.50% and Less than 0.75%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">0.60%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">0.75% and Less than 1.00%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">0.40%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">1.00% and Less than 1.25%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">0.30%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">1.25% and Less than 1.50%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">0.20%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">1.50% and Less than 1.75%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">0.10%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">1.75% and Less than 2.25%</span></p></td></tr><tr><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000005"><span class="s2077906DefaultParagraphFont">0.00%</span></p></td><td class="s2077906000003"><p dir="ltr" class="s2077906Normal-000004"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000006"><span class="s2077906DefaultParagraphFont">2.25% and Over</span></p></td></tr></table></div><p dir="ltr" class="s2077906Normal"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal-000007"><span class="s2077906DefaultParagraphFont">The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2015, through December 31, 2017.</span></p><p dir="ltr" class="s2077906Normal"><span xml:space="preserve" class="s2077906000001"> </span></p><p dir="ltr" class="s2077906Normal"><span class="s2077906SCL">Source:</span><span xml:space="preserve" class="s2077906SCL-000008"> SL 2014, ch 248, § 2; SL 2017, ch 217, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077907Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077907SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077907CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077907Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: 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text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } p.s2077907Normal-000010 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077907SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077907SCL-000011 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2077907Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-5-25.4"><span class="s2077907SENU">61-5-25.4</span></a><span xml:space="preserve" class="s2077907SENU">. </span><span class="s2077907CL">Employer's reserve ratio--Contribution rates for 2018 through 2019.</span></p><p dir="ltr" class="s2077907Normal-000000"><span class="s2077907DefaultParagraphFont">The employer's reserve ratio for calendar year 2018 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.</span></p><p dir="ltr" class="s2077907Normal"><span xml:space="preserve" class="s2077907000001"> </span></p><div align="center"><table dir="ltr" class="s2077907000002"><tr><td class="s2077907000003"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">Column "A"</span></p></td><td colspan="2" class="s2077907000006"><p dir="ltr" class="s2077907Normal-000005"><span xml:space="preserve" class="s2077907000001"> </span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">Column "B"</span></p></td></tr><tr><td class="s2077907000003"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">Contribution Rate</span></p></td><td colspan="2" class="s2077907000006"><p dir="ltr" class="s2077907Normal-000005"><span xml:space="preserve" class="s2077907000001"> </span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">Reserve Ratio</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">Schedule A</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">Schedule B</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span xml:space="preserve" class="s2077907000001"> </span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">9.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">9.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">Less than -7.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">8.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">8.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-7.00% and Less than -6.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">8.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">8.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-6.50% and Less than -6.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">7.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">7.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-6.00% and Less than -5.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">7.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">7.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-5.50% and Less than -5.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">6.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">6.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-5.00% and Less than -4.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">6.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">6.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-4.50% and Less than -4.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">5.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">5.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-4.00% and Less than -3.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">5.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">5.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-3.50% and Less than -3.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">4.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">4.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-3.00% and Less than -2.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">4.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">4.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-2.50% and Less than -2.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">3.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">3.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-2.00% and Less than -1.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">3.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">3.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-1.50% and Less than -1.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">2.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">2.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-1.00% and Less than -0.75%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">2.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">2.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-0.75% and Less than -0.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">1.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">1.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-0.50% and Less than -0.25%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">1.45%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">1.35%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">-0.25% and Less than 0.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.95%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.85%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">0.00% and Less than 0.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.70%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.60%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">0.50% and Less than 0.75%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.55%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.45%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">0.75% and Less than 1.00%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.35%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.25%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">1.00% and Less than 1.25%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.25%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.15%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">1.25% and Less than 1.50%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.15%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.05%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">1.50% and Less than 1.75%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.05%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.00%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">1.75% and Less than 2.25%</span></p></td></tr><tr><td colspan="2" class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.00%</span></p></td><td class="s2077907000008"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000005"><span class="s2077907DefaultParagraphFont">0.00%</span></p></td><td class="s2077907000007"><p dir="ltr" class="s2077907Normal-000004"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000009"><span class="s2077907DefaultParagraphFont">2.25% and Over</span></p></td></tr></table></div><p dir="ltr" class="s2077907Normal"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal-000010"><span class="s2077907DefaultParagraphFont">The contribution rates provided in this section apply to taxable wages paid on January 1, 2018, to December 31, 2019, inclusive.</span></p><p dir="ltr" class="s2077907Normal"><span xml:space="preserve" class="s2077907000001"> </span></p><p dir="ltr" class="s2077907Normal"><span class="s2077907SCL">Source:</span><span xml:space="preserve" class="s2077907SCL-000011"> SL 2017, ch 217, § 3; SL 2019, ch 217, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s5cc811acbd2d46b4b8eb4786519c9a07Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5cc811acbd2d46b4b8eb4786519c9a07SENU { font-family: 'Times New Roman', 'serif'; 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normal; font-weight: normal; margin: 0; padding: 0; } p.s5cc811acbd2d46b4b8eb4786519c9a07NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont-000006 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5cc811acbd2d46b4b8eb4786519c9a07SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 61-5-25.5 - Employer's reserve ratio--Contribution rates for 2020 through 2023."><meta property="og:description" content="SDLRC Codified Law 61-5-25.5 - Employer's reserve ratio--Contribution rates for 2020 through 2023."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=61-5-25.5"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07Normal"><a href="https://sdlegislature.gov/Statutes?Statute=61-5-25.5" rel="noopener"><span class="s5cc811acbd2d46b4b8eb4786519c9a07SENU">61-5-25.5</span></a><span xml:space="preserve" class="s5cc811acbd2d46b4b8eb4786519c9a07SENU">. </span><span xml:space="preserve" class="s5cc811acbd2d46b4b8eb4786519c9a07CL">Employer's reserve ratio--Contribution rates for 2020 through 2023. </span></p><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07Statute"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">The employer's reserve ratio for calendar year 2020 to end of calendar year 2023 is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.</span></p><div align="center"><table dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07000000" align="center"><tr><td colspan="2" class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><a id="_Hlk121303343" class="s5cc811acbd2d46b4b8eb4786519c9a07000002" rel="noopener"></a><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">Column "A"</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">Column "B"</span></p></td></tr><tr><td colspan="2" class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">Contribution Rate</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">Reserve Ratio</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">Schedule A</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">Schedule B</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span xml:space="preserve" class="s5cc811acbd2d46b4b8eb4786519c9a07000005"> </span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">9.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">9.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">Less than -7.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">8.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">8.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-7.00% and Less than -6.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">8.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">8.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-6.50% and Less than -6.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">7.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">7.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-6.00% and Less than -5.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">7.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">7.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-5.50% and Less than -5.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">6.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">6.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-5.00% and Less than -4.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">6.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">6.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-4.50% and Less than -4.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">5.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">5.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-4.00% and Less than -3.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">5.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">5.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-3.50% and Less than -3.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">4.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">4.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-3.00% and Less than -2.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">4.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">4.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-2.50% and Less than -2.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">3.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">3.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-2.00% and Less than -1.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">3.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">3.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-1.50% and Less than -1.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">2.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">2.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-1.00% and Less than -0.75%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">2.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">2.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-0.75% and Less than -0.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">1.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">1.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-0.50% and Less than -0.25%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">1.45%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">1.30%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">-0.25% and Less than 0.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.95%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.80%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.00% and Less than 0.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.70%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.55%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.50% and Less than 0.75%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.55%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.40%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.75% and Less than 1.00%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.35%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.20%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">1.00% and Less than 1.25%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.25%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.10%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">1.25% and Less than 1.50%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.15%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.00%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">1.50% and Less than 1.75%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.05%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.00%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">1.75% and Less than 2.25%</span></p></td></tr><tr><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.00%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000003"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">0.00%</span></p></td><td class="s5cc811acbd2d46b4b8eb4786519c9a07000001"><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07StatuteTable-000004"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">2.25% and Over</span></p></td></tr></table></div><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07Statute"><span class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont">The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2020, to December 31, 2023, inclusive.</span></p><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07Normal"><span xml:space="preserve" class="s5cc811acbd2d46b4b8eb4786519c9a07000005"> </span></p><p dir="ltr" class="s5cc811acbd2d46b4b8eb4786519c9a07NoIndent"><span xml:space="preserve" class="s5cc811acbd2d46b4b8eb4786519c9a07DefaultParagraphFont-000006">Source: </span><span class="s5cc811acbd2d46b4b8eb4786519c9a07SCL">SL 2019, ch 217, § 2; SL 2023, ch 171, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.scba79799725045ba8d01678f94549ab4Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 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initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 61-5-25.6 - Employer's reserve ratio--Contribution rates for 2024 through 2025."><meta property="og:description" content="SDLRC Codified Law 61-5-25.6 - Employer's reserve ratio--Contribution rates for 2024 through 2025."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/61-5-25.6"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="scba79799725045ba8d01678f94549ab4Normal"><a href="https://sdlegislature.gov/Statutes?Statute=61-5-25.6" rel="noopener"><span class="scba79799725045ba8d01678f94549ab4SENU">61-5-25.6</span></a><span xml:space="preserve" class="scba79799725045ba8d01678f94549ab4SENU">. </span><span class="scba79799725045ba8d01678f94549ab4CL">Employer's reserve ratio--Contribution rates for 2024 through 2025.</span></p><p dir="ltr" class="scba79799725045ba8d01678f94549ab4Statute"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont">The employer's reserve ratio for calendar year 2024 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.</span></p><div align="center"><table dir="ltr" class="scba79799725045ba8d01678f94549ab4000000" align="center"><tr><td colspan="4" class="scba79799725045ba8d01678f94549ab4000001"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span xml:space="preserve" class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002"> Column "A"</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">Column "B"</span></p></td></tr><tr><td colspan="4" class="scba79799725045ba8d01678f94549ab4000001"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span xml:space="preserve" class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002"> Contribution Rate</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">Reserve Ratio</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000005"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">Schedule A</span></p></td><td class="scba79799725045ba8d01678f94549ab4000006"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">Schedule B</span></p></td><td class="scba79799725045ba8d01678f94549ab4000007"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">Schedule C</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span xml:space="preserve" class="scba79799725045ba8d01678f94549ab4000009"> </span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">9.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000010"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">9.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000011"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">8.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">Less than -7.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">8.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">8.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">8.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-7.00% and Less than -6.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">8.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">8.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">7.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-6.50% and Less than -6.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">7.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">7.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">7.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-6.00% and Less than -5.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">7.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">7.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">6.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-5.50% and Less than -5.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">6.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">6.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">6.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-5.00% and Less than -4.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">6.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">6.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">5.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-4.50% and Less than -4.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">5.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">5.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">5.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-4.00% and Less than -3.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">5.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">5.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">4.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-3.50% and Less than -3.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">4.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">4.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">4.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-3.00% and Less than -2.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">4.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">4.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">3.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-2.50% and Less than -2.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">3.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">3.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">3.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-2.00% and Less than -1.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">3.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">3.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">2.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-1.50% and Less than -1.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">2.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">2.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">2.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-1.00% and Less than -0.75%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">2.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">2.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-0.75% and Less than -0.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-0.50% and Less than -0.25%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.45%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.30%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.80%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">-0.25% and Less than 0.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.95%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.80%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.30%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00% and Less than 0.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.70%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.55%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.05%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.50% and Less than 0.75%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.55%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.40%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.75% and Less than 1.00%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.35%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.20%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.00% and Less than 1.25%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.25%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.10%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.25% and Less than 1.50%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.15%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.50% and Less than 1.75%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.05%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000012"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000013"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">1.75% and Less than 2.25%</span></p></td></tr><tr><td class="scba79799725045ba8d01678f94549ab4000004"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000014"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td class="scba79799725045ba8d01678f94549ab4000015"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">0.00%</span></p></td><td colspan="2" class="scba79799725045ba8d01678f94549ab4000003"><p dir="ltr" class="scba79799725045ba8d01678f94549ab4StatuteTable-000008"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000002">2.25% and Over</span></p></td></tr></table></div><p dir="ltr" class="scba79799725045ba8d01678f94549ab4Statute"><span class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont">The contribution rates provided in this section apply to taxable wages paid from January 1, 2024, to December 31, 2025, inclusive.</span></p><p dir="ltr" class="scba79799725045ba8d01678f94549ab4Normal"><span xml:space="preserve" class="scba79799725045ba8d01678f94549ab4000016"> </span></p><p dir="ltr" class="scba79799725045ba8d01678f94549ab4NoIndent"><span xml:space="preserve" class="scba79799725045ba8d01678f94549ab4DefaultParagraphFont-000017">Source: </span><span class="scba79799725045ba8d01678f94549ab4SCL">SL 2023, ch 171, § 3; SL 2025, ch 199, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-5-25 - Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sf45d27b673b54840a15bed602b2eaa1dNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf45d27b673b54840a15bed602b2eaa1dSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf45d27b673b54840a15bed602b2eaa1dCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.sf45d27b673b54840a15bed602b2eaa1dStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } table.sf45d27b673b54840a15bed602b2eaa1d000000 { border-collapse: collapse; border: none; margin-left: 18pt; margin-bottom: .001pt; } td.sf45d27b673b54840a15bed602b2eaa1d000001 { vertical-align: top; width: 251.75pt; border-top: none; border-right: none; padding-right: 5.4pt; border-bottom: none; border-left: none; padding-left: 5.4pt; background: white; padding-top: 0; padding-bottom: 0; } p.sf45d27b673b54840a15bed602b2eaa1dStatute-000002 { text-indent: 0.00in; text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } td.sf45d27b673b54840a15bed602b2eaa1d000003 { vertical-align: top; width: 197.75pt; border-top: none; border-right: none; padding-right: 5.4pt; border-bottom: none; border-left: none; padding-left: 5.4pt; background: white; padding-top: 0; padding-bottom: 0; } td.sf45d27b673b54840a15bed602b2eaa1d000004 { vertical-align: top; width: 83.9pt; border-top: none; border-right: none; padding-right: 5.4pt; border-bottom: none; border-left: none; padding-left: 5.4pt; background: white; padding-top: 0; padding-bottom: 0; } td.sf45d27b673b54840a15bed602b2eaa1d000005 { vertical-align: top; width: 83.95pt; border-top: none; border-right: none; padding-right: 5.4pt; border-bottom: none; border-left: none; padding-left: 5.4pt; background: white; padding-top: 0; padding-bottom: 0; } p.sf45d27b673b54840a15bed602b2eaa1dStatute-000006 { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf45d27b673b54840a15bed602b2eaa1d000007 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sf45d27b673b54840a15bed602b2eaa1dNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont-000008 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sf45d27b673b54840a15bed602b2eaa1dSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 61-5-25.7 - Employer's reserve ratio--Contribution rates for 2026 and thereafter."><meta property="og:description" content="SDLRC Codified Law 61-5-25.7 - Employer's reserve ratio--Contribution rates for 2026 and thereafter."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/61-5-25.7"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dNormal"><a href="https://sdlegislature.gov/Statutes?Statute=61-5-25.7" rel="noopener"><span class="sf45d27b673b54840a15bed602b2eaa1dSENU">61-5-25.7</span></a><span xml:space="preserve" class="sf45d27b673b54840a15bed602b2eaa1dSENU">. </span><span class="sf45d27b673b54840a15bed602b2eaa1dCL">Employer's reserve ratio--Contribution rates for 2026 and thereafter.</span></p><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">The employer's reserve ratio for calendar year 2026 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.</span></p><div align="left"><table dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1d000000" align="center"><tr><td colspan="3" class="sf45d27b673b54840a15bed602b2eaa1d000001"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">Column "A"</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">Column "B"</span></p></td></tr><tr><td colspan="3" class="sf45d27b673b54840a15bed602b2eaa1d000001"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">Contribution Rate</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">Reserve Ratio</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">Schedule A</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">Schedule B</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">Schedule C</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span xml:space="preserve" class="sf45d27b673b54840a15bed602b2eaa1d000007"> </span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">9.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">9.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">8.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">Less than -7.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">8.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">8.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">8.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-7.00% and Less than -6.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">8.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">8.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">7.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-6.50% and Less than -6.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">7.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">7.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">7.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-6.00% and Less than -5.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">7.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">7.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">6.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-5.50% and Less than -5.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">6.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">6.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">6.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-5.00% and Less than -4.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">6.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">6.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">5.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-4.50% and Less than -4.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">5.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">5.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">5.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-4.00% and Less than -3.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">5.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">5.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">4.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-3.50% and Less than -3.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">4.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">4.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">4.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-3.00% and Less than -2.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">4.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">4.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">3.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-2.50% and Less than -2.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">3.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">3.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">3.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-2.00% and Less than -1.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">3.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">3.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">2.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-1.50% and Less than -1.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">2.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">2.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">2.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-1.00% and Less than -0.75%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">2.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">2.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-0.75 and Less than -0.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-0.50% and Less than -0.25%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.39%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.24%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.52%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">-0.25% and Less than 0.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.89%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.74%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.02%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00% and Less than 0.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.64%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.49%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.50% and Less than 0.75%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.49%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.34%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.75% and Less than 1.00%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.29%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.14%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.00% and Less than 1.25%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.19%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.04%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.25% and Less than 1.50%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.09%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.50% and Less than 1.75%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">1.75% and Less than 2.25%</span></p></td></tr><tr><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000004"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000005"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000002"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">0.00%</span></p></td><td class="sf45d27b673b54840a15bed602b2eaa1d000003"><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute-000006"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">2.25% and Over</span></p></td></tr></table></div><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dStatute"><span class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont">The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2026.</span></p><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dNormal"><span xml:space="preserve" class="sf45d27b673b54840a15bed602b2eaa1d000007"> </span></p><p dir="ltr" class="sf45d27b673b54840a15bed602b2eaa1dNoIndent"><span xml:space="preserve" class="sf45d27b673b54840a15bed602b2eaa1dDefaultParagraphFont-000008">Source: </span><span class="sf45d27b673b54840a15bed602b2eaa1dSCL">SL 2025, ch 199, § 2.</span></p></div></body></html>