For 2016, all employers with positive reserve ratios, except new employers and those with a rate of 0.03%, will receive increases in the basic rates, which will range from 0.03% to 4.29%. The rates of employers with negative reserve ratios also will increase in 2016 and will range from 4.70% to 8.91%. An employer whose reserve ratio is zero will pay 4.46%. New employers will pay 2.0% (DES Communication).