11 50.01 55.00 .85

12 55.01 60.00 .95

13 60.01 65.00 1.05

14 65.01 70.00 1.20

15 70.01 75.00 1.35

16 75.01 80.00 1.50

17 80.01 85.00 1.65

18 85.01 90.00 1.85

19 90.01 95.00 2.05

20 95.01 100.00 2.30

(3)__The commissioner shall compute a reserve multiple to determine the schedule and planned yield in effect for a rate year. The reserve multiple is determined by dividing the fund reserve ratio by the average benefit cost rate. The determination date is October 31st of each calendar year. The schedule and planned yield that apply for the 12-month period commencing every January 1st are shown on the line of the following table that corresponds with the applicable reserve multiple in column A except that column B must be in effect for the 12-month period commencing January 1, 2000.

A B C

Reserve Schedule Planned

Multiple Yield

1.50 and over A 0.8%

1.25 - 1.49 B 1.0%

1.00 - 1.24 C 1.2%

.75 - .99 D 1.4%

.50 - .74 E 1.6%

under__.50 F 1.8%

(4) The commissioner shall compute the predetermined yield by multiplying the ratio of total wages to taxable wages for the 12-month period ending the preceding June 30th by the planned yield.

(5) The commissioner shall determine the contribution rates effective for a rate year by multiplying the planned yield by the experience factors for each contribution category. Contribution category 20 in the table in subparagraph (2) must be assigned a contribution rate of at least 5.4%. The employer's experience factor is the percent shown in column C in the table in subparagraph (2) that corresponds with the employer's contribution category in column A.