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For 2017, the ratio of the fund balance to total payrolls is 1.134%. Eligible positive-balance employers pay rates ranging from 0.20% to 5.40%. New employers pay 2.70%, except new construction employers pay 6.0%. Negative-balance employers pay rates ranging from 5.60% to 7.60%. Newly rated government employers pay 0.10% for 2017 (DOL Communication).
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