1. (a) For calendar years after 2010, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below:

   RATE SCHEDULE FOR ACCOUNTS

   WITH CREDIT BALANCES

   When the Credit Reserve Ratio Is:

   As But Rate Schedules

   Much Less (%)

   As Than A B C D E

   3.00 0.75 0.70 0.70 0.60 0.50

   2.80 3.00 1.00 0.90 0.90 0.80 0.70

   2.60 2.80 1.30 1.20 1.10 1.00 0.90

   2.40 2.60 1.60 1.50 1.40 1.30 1.20

   2.20 2.40 1.90 1.80 1.70 1.50 1.40

   2.00 2.20 2.20 2.00 1.90 1.80 1.60

   1.80 2.00 2.50 2.30 2.20 2.00 1.80

   1.60 1.80 2.80 2.60 2.40 2.20 2.00

   1.40 1.60 3.10 2.90 2.70 2.50 2.30

   1.20 1.40 3.40 3.20 3.00 2.70 2.50

   1.00 1.20 3.70 3.40 3.20 3.00 2.70

   0.80 1.00 4.00 3.70 3.50 3.20 2.90

   0.60 0.80 4.30 4.00 3.70 3.40 3.10

   0.40 0.60 4.60 4.30 4.00 3.70 3.40

   0.20 0.40 4.90 4.60 4.30 3.90 3.60

   0.00 0.20 5.20 4.80 4.50 4.20 3.80

   RATE SCHEDULE FOR ACCOUNTS

   WITH CREDIT BALANCES

   When the Credit Reserve Ratio Is:

   As But Rate Schedules

   Much Less (%)

   As Than F G H I

   3.00 0.40 0.40 0.30 0.00

   2.80 3.00 0.60 0.50 0.40 0.00

   2.60 2.80 0.80 0.70 0.60 0.10

   2.40 2.60 1.10 1.00 0.90 0.10

   2.20 2.40 1.30 1.20 1.00 0.10

   2.00 2.20 1.40 1.20 1.00 0.10

   1.80 2.00 1.60 1.40 1.20 0.10

   1.60 1.80 1.80 1.60 1.40 0.20

   1.40 1.60 2.10 1.90 1.70 0.20

   1.20 1.40 2.20 2.00 1.70 0.20

   1.00 1.20 2.40 2.10 1.80 0.20

   0.80 1.00 2.60 2.30 2.00 0.20

   0.60 0.80 2.80 2.50 2.20 0.20

   0.40 0.60 3.10 2.80 2.40 0.30

   0.20 0.40 3.20 2.80 2.40 0.30

   0.00 0.20 3.40 3.00 2.60 0.30

2. (b) For calendar years after 2010, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a debit balance and who are therefore eligible according to each employer's debit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable schedule A through I on the line opposite the employer's debit reserve ratio as set forth in the rate schedule below:

   RATE SCHEDULE FOR ACCOUNTS

   WITH DEBIT BALANCES

   When the Debit Reserve Ratio Is:

   As But Rate Schedules

   Much Less (%)

   As Than A B C D E

   0.00 1.50 6.75 6.30 5.90 5.40 4.90

   1.50 3.00 7.00 6.50 6.10 5.60 5.10

   3.00 4.50 7.25 6.70 6.30 5.80 5.30

   4.50 6.00 7.50 7.00 6.50 6.00 5.50

   6.00 8.00 7.75 7.20 6.70 6.20 5.70

   8.00 10.00 8.25 7.70 7.20 6.60 6.00

   10.00 12.00 8.75 8.10 7.60 7.00 6.40

   12.00 14.00 9.25 8.60 8.00 7.40 6.80

   14.00 16.00 9.75 9.10 8.50 7.80 7.10

   16.00 10.20 9.50 8.90 8.20 7.40

   RATE SCHEDULE FOR ACCOUNTS

   WITH DEBIT BALANCES

   When the Debit Reserve Ratio Is:

   As But Rate Schedules

   Much Less (%)

   As Than F G H I

   0.00 1.50 4.40 3.90 3.40 0.40

   1.50 3.00 4.60 4.10 3.60 0.40

   3.00 4.50 4.80 4.30 3.80 0.40

   4.50 6.00 4.90 4.40 3.80 0.40

   6.00 8.00 5.10 4.50 3.90 0.40

   8.00 10.00 5.40 4.80 4.20 0.50

   10.00 12.00 5.80 5.20 4.50 0.50

   12.00 14.00 6.10 5.40 4.70 0.50

   14.00 16.00 6.40 5.70 5.00 0.50

   16.00 6.70 6.00 5.40 5.40

As added by P.L.175-2009, SEC.15. Amended by P.L.110-2010, SEC.29.