For the period of July 1, 2016, to June 30, 2017, rates are determined under Schedule C and range from 0.50% to 5.4% for positive-balance employers and from 5.10% to 5.80% for negative-balance employers. New employers pay 2.8% during this period. (Note that these are basic rates and do not reflect any subsidiary taxes or reductions.) (LWD Communication).