Contribution rates for 2015 range from 1.00% to 5.4% for eligible employers, based on payroll decline experience. For 2015, the average benefit cost rate used to determine the rates is 0.020956 and the actual calculated trust fund solvency adjustment is 0.030939. The standard rate is 3.02% and the employee tax rate is 0.57%. Rates for new employers depend on NAICS classification (DOLWD Communication).