For 2017, the fund balance factor is 65%. There is also a pool cost charge of 0.03%, but there is no fund building charge this year. For 2017, rates range from 0.13% to 6.23%, including the pool cost charge. The new employer rate is 2.53%. In 2017, foreign contractors and delinquent and nonrated employers will pay 6.23% (VEC Communication).