(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.__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 |