For 2017, the size of fund index column in effect is the column labeled "1.5 but less than 2.0%." The range of the normal portion of the rates is 0.7% to 8.1%. The range of rates with the normal, subsidiary, and reemployment taxes is 1.3% to 9.1%. The subsidiary tax rate schedule in effect is the column labeled "less than 0%." New employers pay a rate of 4.0%, including a subsidiary tax rate of 0.625% and the reemployment tax of 0.075% (DOL Communication).