(1)__The commissioner shall prepare a schedule listing all employers for whom a reserve ratio has been computed pursuant to this paragraph, in the order of their reserve ratios, beginning with the highest ratio. For each employer, the schedule must show:

(a)__The amount of the employer's reserve ratio;

(b)__The amount of the employer's annual taxable payroll; and

(c)__A cumulative total consisting of the amount of the employer's annual taxable payroll plus the amount of the annual taxable payrolls of all other employers preceding the employer on the list.

(2) The commissioner shall segregate employers into contribution categories in accordance with the cumulative totals under subparagraph (1), division (c). The contribution category is determined by the cumulative payroll percentage limits in column B of this subparagraph. Each contribution category is identified by the contribution category number in column A that is opposite the figures in column B, which represent the percentage limits of each contribution category. If an employer's taxable payroll falls in more than one contribution category, the employer must be assigned to the lower-numbered contribution category, except that an employer may not be assigned to a higher contribution category than is assigned any other employer with the same reserve ratio.

A B C

Contribution % of Taxable Payrolls Experience

Category From To Factors

1 00.00 05.00 .30

2 05.01 10.00 .35

3 10.01 15.00 .40

4 15.01 20.00 .45

5 20.01 25.00 .50

6 25.01 30.00 .55

7 30.01 35.00 .60

8 35.01 40.00 .65

9 40.01 45.00 .70