(2) A listing shall be prepared of all employers meeting the requirements of this section and whose account is open according to Employment Department records as of August 31 following the computation date. This listing shall start with the employer having the lowest benefit ratio and progress through the employer having the highest benefit ratio. The listing shall show for each employer:

(a) The benefit ratio;

(b) The taxable payroll for the four calendar quarters immediately preceding the computation date; and

(c) A cumulative total consisting of the sum of the employer’s taxable payroll and the taxable payroll of all other preceding employers on the list.

(3) The department shall group all employers in accordance with the cumulative taxable payroll percentage limits for the schedule in effect under Table A. All employers who fall within the same group will be assigned the tax rate for that group. However, if the grouping results in the taxable payroll of an employer falling in two groups, the employer and any other employer with the same benefit ratio shall be assigned the lower of the two applicable rates. Fractions of a cent will be dropped in computing taxable payroll limits used in Table A. The schedule in effect shall be in accordance with the Fund Adequacy Percentage Ratios set forth in Table A.

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TABLE A

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Fund Adequacy Percentage Ratio I

200% and Over

Tax Rate Cumulative Taxable Payroll Limits

0.5% 0.00% but less than 10.00%

0.6% 10.00% but less than 15.00%

0.7% 15.00% but less than 20.00%

0.8% 20.00% but less than 25.00%

0.9% 25.00% but less than 30.00%

1.0% 30.00% but less than 35.00%

1.1% 35.00% but less than 40.00%

1.2% 40.00% but less than 45.00%

1.3% 45.00% but less than 50.00%

1.4% 50.00% but less than 55.00%

1.5% 55.00% but less than 60.00%

1.6% 60.00% but less than 65.00%

1.7% 65.00% but less than 69.00%

1.8% 69.00% but less than 73.00%

1.9% 73.00% but less than 77.00%

2.0% 77.00% but less than 80.00%

2.1% 80.00% but less than 83.00%

2.2% 83.00% but less than 86.00%

2.3% 86.00% but less than 89.00%

2.4% 89.00% but less than 91.00%

2.5% 91.00% but less than 93.00%

2.6% 93.00% but less than 95.00%

2.7% 95.00% but less than 96.00%

2.8% 96.00% but less than 96.90%

2.9% 96.90% but less than 97.70%

3.0% 97.70% but less than 98.40%

3.1% 98.40% but less than 98.90%

3.2% 98.90% but less than 99.30%

3.4% 99.30% but less than 99.54%

3.6% 99.54% but less than 99.63%

3.8% 99.63% but less than 99.71%

4.0% 99.71% but less than 99.78%

4.2% 99.78% but less than 99.84%

4.4% 99.84% but less than 99.89%

4.6% 99.89% but less than 99.93%

4.8% 99.93% but less than 99.96%

5.0% 99.96% but less than 99.98%

5.2% 99.98% but less than 99.99%

5.4% 99.99% to 100.00%

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Fund Adequacy Percentage Ratio II

190.00% but less than 200%

Tax Rate Cumulative Taxable Payroll Limits

0.7% 0.00% but less than 10.00%

0.8% 10.00% but less than 15.00%

0.9% 15.00% but less than 20.00%

1.0% 20.00% but less than 25.00%

1.1% 25.00% but less than 30.00%

1.2% 30.00% but less than 35.00%

1.3% 35.00% but less than 40.00%

1.4% 40.00% but less than 44.00%

1.5% 44.00% but less than 48.00%

1.6% 48.00% but less than 52.00%

1.7% 52.00% but less than 56.00%

1.8% 56.00% but less than 60.00%

1.9% 60.00% but less than 64.00%

2.0% 64.00% but less than 68.00%

2.1% 68.00% but less than 72.00%

2.2% 72.00% but less than 76.00%

2.3% 76.00% but less than 79.00%

2.4% 79.00% but less than 82.00%

2.5% 82.00% but less than 85.00%

2.6% 85.00% but less than 88.00%

2.7% 88.00% but less than 90.00%

2.8% 90.00% but less than 92.00%

2.9% 92.00% but less than 93.50%

3.0% 93.50% but less than 94.90%

3.1% 94.90% but less than 96.20%

3.2% 96.20% but less than 97.40%

3.4% 97.40% but less than 98.54%

3.6% 98.54% but less than 99.54%

3.8% 99.54% but less than 99.63%

4.0% 99.63% but less than 99.71%

4.2% 99.71% but less than 99.78%

4.4% 99.78% but less than 99.84%

4.6% 99.84% but less than 99.89%

4.8% 99.89% but less than 99.93%

5.0% 99.93% but less than 99.96%