Indiana Code
Chapter 11. Employer Experience Accounts
22-4-11-3.7. Contribution Rates After 2020

Sec. 3.7. (a) For calendar years after 2020, 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 E 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
0.50
0.40
0.20
2.80
3.00
1.00
0.90
0.70
0.50
0.30
2.60
2.80
1.30
1.10
0.90
0.70
0.30
2.40
2.60
1.60
1.40
1.20
1.00
0.50
2.20
2.40
1.90
1.70
1.40
1.20
0.60
2.00
2.20
2.20
1.90
1.60
1.20
0.60
1.80
2.00
2.50
2.20
1.80
1.40
0.80
1.60
1.80
2.80
2.40
2.00
1.60
1.00
1.40
1.60
3.10
2.70
2.30
1.90
1.30
1.20
1.40
3.40
3.00
2.50
2.00
1.40
1.00
1.20
3.70
3.20
2.70
2.10
1.50
0.80
1.00
4.00
3.50
2.90
2.30
1.70
0.60
0.80
4.30
3.70
3.10
2.50
1.90
0.40
0.60
4.60
4.00
3.40
2.80
2.00
0.20
0.40
4.90
4.30
3.60
2.80
2.00
0.00
0.20
5.20
4.50
3.80
3.00
2.20
(b) For calendar years after 2020, 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 E 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
5.90
4.90
3.90
3.20
1.50
3.00
7.00
6.10
5.10
4.10
3.40
3.00
4.50
7.25
6.30
5.30
4.30
3.60
4.50
6.00
7.50
6.50
5.50
4.40
3.80
6.00
8.00
7.75
6.70
5.70
4.50
3.90
8.00
10.00
8.25
7.20
6.00
4.80
4.10
10.00
12.00
8.75
7.60
6.40
5.20
4.40
12.00
14.00
9.25
8.00
6.80
5.40
4.60
14.00
16.00
9.75
8.50
7.10
5.70
5.00
16.00

10.20
8.90
7.40
6.00
5.40
As added by P.L.158-2020, SEC.3.