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For 2008, Schedule B is in effect. Rates under Schedule B range from 0.5% to 9.8%. In addition, the rate for newly liable construction employers with payrolls of $500,000 and over is 6.6% and the rate for newly liable construction employers with payrolls under $500,000 is also 6.6% for 2008. The general new employer rate for 2008 for employers with payrolls of $500,000 and over is 3.4%, and the general new employer rate for employers with payrolls of under $500,000 is 3.25% (DWD Communication).
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