For 2016, the basic tax rate tables remain in effect. Rates range from 0.025% to 2.110% for positive reserve account employers and from 2.15% to 5.4% for negative reserve account employers. In addition, a 0.08% administrative assessment tax is payable in 2016. This assessment is not payable by employers assigned the minimum positive reserve rate or the maximum deficit reserve rate or by reimbursable employers.