Rhode Island § 28-43-8 - Employment Security — Contributions
Full text of Rhode Island Rhode Island General Laws § 28-43-8 — Employment Security — Contributions, with citation guidance and answers to common questions.
§ 28-43-8. Employment Security — Contributions
R.I. Gen. Laws § 28-43-8
§ 28-43-8. Experience rates — Tables.
(a)(1) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is six and four-tenths percent (6.4%) or more of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule A in this subsection.
(2) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is five and five-tenths percent (5.5%) but less than six and four-tenths (6.4%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule B in this subsection.
(3) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is four and seventy-five hundredths percent (4.75%) but less than five and five-tenths percent (5.5%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule C in this subsection.
(4) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is four percent (4.0%) but less than four and seventy-five hundredths percent (4.75%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule D in this subsection.
(5) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is three and twenty-five hundredths percent (3.25%) but less than four percent (4.0%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule E in this subsection.
(6) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is two and five-tenths percent (2.5%) but less than three and twenty-five hundredths percent (3.25%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule F in this subsection.
(7) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is one and seventy-five hundredths percent (1.75%) but less than two and five-tenths percent (2.5%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule G in this subsection.
(8) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is one percent (1.0%) but less than one and seventy-five hundredths percent (1.75%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule H in this subsection.
(9) Whenever, as of September 30, 2016, or any subsequent computation date, the amount in the employment security fund available for benefits is less than one percent (1.0%) of total payrolls as determined in § 28-43-1(9) (reserve ratio of fund), an experience rate for each eligible employer for the immediately following calendar year shall be determined in accordance with schedule I in this subsection.
[See Tax Schedules]
(10) [Deleted by P.L. 2010, ch. 23, art. 22, § 3].
| Schedule A | Schedule B | Schedule C | Schedule D | Schedule E | Schedule F | Schedule G | Schedule H | Schedule I | |
| Employer’s Account | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve | Reserve |
| Reserve Percentage | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of | Ratio of |
| Fund | Fund | Fund | Fund | Fund | Fund | Fund | Fund | Fund | |
| 6.4% or | 5.5% but | 4.75% but | 4.0% but | 3.25% but | 2.5% but | 1.75% but | 1.0% but | under | |
| more | less than | less than | less than | less than | less than | less than | less than | 1.0% | |
| 6.4% | 5.5% | 4.75% | 4.0% | 3.25% | 2.5% | 1.75% | |||
| Positive Percentages | |||||||||
| 21.50 and over | 0.21 | 0.4 | 0.5 | 0.6 | 0.7 | 0.9 | 1.1 | 1.2 | 1.2 |
| 20.00 to 21.49 | 0.4 | 0.5 | 0.6 | 0.7 | 0.8 | 1.0 | 1.2 | 1.3 | 1.5 |
| 18.50 to 19.99 | 0.5 | 0.6 | 0.7 | 0.8 | 0.9 | 1.1 | 1.4 | 1.5 | 1.8 |
| 17.00 to 18.49 | 0.6 | 0.7 | 0.8 | 0.9 | 1.0 | 1.2 | 1.5 | 1.7 | 2.1 |
| 15.50 to 16.99 | 0.8 | 0.9 | 1.0 | 1.1 | 1.3 | 1.5 | 1.8 | 1.9 | 2.4 |
| 14.00 to 15.49 | 0.9 | 1.0 | 1.2 | 1.3 | 1.5 | 1.7 | 2.0 | 2.1 | 2.7 |
| 12.50 to 13.99 | 1.1 | 1.2 | 1.4 | 1.5 | 1.7 | 2.0 | 2.3 | 2.4 | 3.0 |
| 11.00 to 12.49 | 1.3 | 1.4 | 1.6 | 1.7 | 1.9 | 2.2 | 2.5 | 2.7 | 3.3 |
| 9.50 to 10.99 | 1.5 | 1.7 | 1.8 | 1.9 | 2.1 | 2.4 | 2.7 | 2.9 | 3.5 |
| 8.00 to 9.49 | 1.7 | 1.9 | 2.0 | 2.2 | 2.4 | 2.7 | 2.9 | 3.1 | 3.7 |
| 6.50 to 7.99 | 1.9 | 2.1 | 2.3 | 2.5 | 2.6 | 2.9 | 3.1 | 3.3 | 3.9 |
| 5.00 to 6.49 | 2.1 | 2.3 | 2.5 | 2.7 | 2.8 | 3.1 | 3.4 | 3.6 | 4.1 |
| 3.50 to 4.99 | 2.3 | 2.5 | 2.7 | 2.9 | 3.1 | 3.3 | 3.7 | 3.9 | 4.3 |
| 2.00 to 3.49 | 2.6 | 2.8 | 3.0 | 3.2 | 3.5 | 3.7 | 4.0 | 4.2 | 4.6 |
| 0.00 to 1.99 | 3.0 | 3.2 | 3.4 | 3.6 | 3.9 | 4.2 | 4.4 | 4.5 | 4.9 |
| Negative Percentages | |||||||||
| -0.01 to -1.99 | 3.3 | 3.5 | 3.8 | 4.2 | 4.5 | 4.8 | 5.0 | 5.1 | 5.5 |
| -2.00 to -3.99 | 3.5 | 3.8 | 4.1 | 4.5 | 4.8 | 5.1 | 5.3 | 5.4 | 5.8 |
| -4.00 to -5.99 | 3.8 | 4.1 | 4.4 | 4.8 | 5.1 | 5.4 | 5.7 | 5.8 | 6.1 |
| -6.00 to -7.99 | 4.1 | 4.4 | 4.7 | 5.1 | 5.4 | 5.8 | 6.1 | 6.2 | 6.5 |
| -8.00 to -9.99 | 4.4 | 4.7 | 5.0 | 5.4 | 5.8 | 6.2 | 6.5 | 6.6 | 6.9 |
| -10.00 to -11.99 | 4.7 | 5.0 | 5.4 | 5.8 | 6.2 | 6.6 | 6.9 | 7.0 | 7.3 |
| -12.00 to -13.99 | 5.0 | 5.4 | 5.8 | 6.2 | 6.6 | 7.0 | 7.3 | 7.4 | 7.7 |
| -14.00 to -15.99 | 5.4 | 5.8 | 6.2 | 6.6 | 7.0 | 7.4 | 7.7 | 7.8 | 8.1 |
| -16.00 to -17.99 | 5.8 | 6.2 | 6.6 | 7.0 | 7.4 | 7.8 | 8.1 | 8.2 | 8.5 |
| -18.00 to -19.99 | 6.2 | 6.6 | 7.0 | 7.4 | 7.8 | 8.2 | 8.5 | 8.6 | 8.9 |
| -20.00 to -21.99 | 6.6 | 7.0 | 7.4 | 7.8 | 8.2 | 8.6 | 8.9 | 9.0 | 9.3 |
| -22.00 to -23.99 | 7.0 | 7.4 | 7.8 | 8.2 | 8.6 | 9.0 | 9.3 | 9.4 | 9.7 |
| -24.00 and over | 7.4 | 7.8 | 8.2 | 8.6 | 9.0 | 9.4 | 9.7 | 9.8 | 10.0 |
(b) The contribution rate for each employer for a given calendar year shall be determined and the employer notified of it not later than April 1 next succeeding each computation date. That determination shall be binding unless an appeal is taken in accordance with provisions of § 28-43-13.
History of Section.
P.L. 1936, ch. 2333, § 5; P.L. 1937, ch. 2556, § 1; G.L. 1938, ch. 284, § 5; P.L.
1947, ch. 1923, art. 1, § 1; P.L. 1949, ch. 2175, § 1; P.L. 1949, ch. 2367, § 1; impl.
am. P.L. 1953, ch. 3206, § 1; G.L. 1956, §§ 28-43-2, 28-43-5, 28-43-6, 28-43-9; G.L.
1956, § 28-43-8; P.L. 1958 (s.s.), ch. 213, § 1; P.L. 1965, ch. 201, § 2; P.L. 1968,
ch. 291, § 2; P.L. 1970, ch. 165, § 2; P.L. 1971, ch. 94, § 8; P.L. 1979, ch. 108,
§ 6; P.L. 1984, ch. 130, § 2; P.L. 1984 (s.s.), ch. 450, § 4; P.L. 1985, ch. 372,
§ 1; P.L. 1987, ch. 493, § 1; P.L. 1997, ch. 33, § 1; P.L. 1998, ch. 369, § 2; P.L.
1998, ch. 401, § 2; P.L. 2009, ch. 68, art. 8, § 3; P.L. 2010, ch. 23, art. 22, §
3; P.L. 2016, ch. 142, art. 3, § 1.
Frequently Asked Questions About Rhode Island § 28-43-8
What does Rhode Island General Laws § 28-43-8 cover?
Section 28-43-8 ("Employment Security — Contributions") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 28-43-8?
A common citation format is "Rhode Island General Laws § 28-43-8" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 28-43-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.