BILL NUMBER: AB 2312 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Blakeslee
FEBRUARY 19, 2010
An act to amend Section 977 of the Unemployment Insurance Code,
relating to unemployment insurance.
LEGISLATIVE COUNSEL'S DIGEST
AB 2312, as introduced, Blakeslee. Unemployment insurance:
contribution rates.
Existing law requires every employer, with specified exceptions,
to pay contributions to the Unemployment Fund at specified rates to
fund the payment of unemployment compensation benefits to eligible
unemployed individuals.
This bill would make technical, nonsubstantive changes in those
provisions requiring employer contributions to the fund.
Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 977 of the Unemployment Insurance Code is
amended to read:
977. (a) Except as provided in subdivision (c), if, as of the
computation date, the employer's net balance of reserve equals or
exceeds that percentage of his or her average base payroll
which that appears on any line in column 1 of
the following table, but is less than that percentage of his or her
average base payroll which that appears
on the same line in column 2 of that table, his or her contribution
rate shall be the figure appearing on that same line in the
appropriate schedule, as defined in subdivision (b), which shall be a
percentage of the wages specified in Section 930.
Reserve Contribution
Ratio Rate
Column Column Schedules
Line 1 2 AA A B C D E F
less than
-20
-20 to
-18
01 -18 to 5.4 5.4 5.4 5.4 5.4 5.4 5.4
02 -16 5.2 5.3 5.4 5.4 5.4 5.4 5.4
03 -16 to 5.1 5.2 5.4 5.4 5.4 5.4 5.4
04 -14 5.0 5.1 5.3 5.4 5.4 5.4 5.4
05 -14 to 4.9 5.0 5.3 5.4 5.4 5.4 5.4
06 -12 4.8 4.9 5.2 5.4 5.4 5.4 5.4
07 -12 to 4.7 4.8 5.1 5.3 5.4 5.4 5.4
08 -11 4.6 4.7 5.1 5.3 5.4 5.4 5.4
09 -11 to 4.5 4.6 4.9 5.2 5.4 5.4 5.4
10 -10 4.4 4.5 4.8 5.1 5.3 5.4 5.4
-10 to
-09
-09 to
-08
-08 to -07
-07 to
-06
11 -06 to 4.3 4.4 4.7 5.0 5.3 5.4 5.4
12 -05 4.2 4.3 4.6 4.9 5.2 5.4 5.4
13 -05 to 4.1 4.2 4.5 4.8 5.1 5.3 5.4
14 -04 4.0 4.1 4.4 4.7 5.0 5.3 5.4
15 -04 to 3.9 4.0 4.3 4.6 4.9 5.2 5.4
-03
-03 to -02
-02 to
-01
16 -01 to 3.8 3.9 4.2 4.5 4.8 5.1 5.4
17 00 3.7 3.8 4.1 4.4 4.7 5.0 5.4
18 00 to 3.4 3.6 3.9 4.2 4.5 4.8 5.1
19 01 3.2 3.4 3.7 4.0 4.3 4.6 4.9
20 01 to 3.0 3.2 3.5 3.8 4.1 4.4 4.7
02
02 to 03
03 to
04
21 04 to 2.8 3.0 3.3 3.6 3.9 4.2 4.5
22 05 2.6 2.8 3.1 3.4 3.7 4.0 4.3
23 05 to 2.4 2.6 2.9 3.2 3.5 3.8 4.1
24 06 2.2 2.4 2.7 3.0 3.3 3.6 3.9
25 06 to 2.0 2.2 2.5 2.8 3.1 3.4 3.7
07
07 to 08
08 to
09
26 09 to 1.8 2.0 2.3 2.6 2.9 3.2 3.5
27 10 1.6 1.8 2.1 2.4 2.7 3.0 3.3
28 10 to 1.4 1.6 1.9 2.2 2.5 2.8 3.1
29 11 1.2 1.4 1.7 2.0 2.3 2.6 2.9
30 11 to 1.0 1.2 1.5 1.8 2.1 2.4 2.7
12
12 to 13
13 to
31 14 0.8 1.0 1.3 1.6 1.9 2.2 2.5
32 14 to 0.7 0.9 1.1 1.4 1.7 2.0 2.3
33 15 0.6 0.8 1.0 1.2 1.5 1.8 2.1
34 15 to 0.5 0.7 0.9 1.1 1.3 1.6 1.9
16
16 to 17
17 to
35 18 0.4 0.6 0.8 1.0 1.2 1.4 1.7
36 18 to 0.3 0.5 0.7 0.9 1.1 1.3 1.5
37 19 0.2 0.4 0.6 0.8 1.0 1.2 1.4
38 19 to 0.1 0.3 0.5 0.7 0.9 1.1 1.3
20
20 or more
(b) (1) Whenever the balance in the Unemployment Fund on September
30 of any calendar year is greater than 1.8 percent of the wages (as
defined by Section 940) in employment subject to this part paid
during the 12-month period ending upon the computation date,
employers shall pay into the Unemployment Fund contributions for the
succeeding calendar year upon all wages with respect to employment at
the rates specified in Schedule AA.
(2) Whenever the balance in the Unemployment Fund on September 30
of any calendar year is equal to or less than 1.8 percent and greater
than 1.6 percent of the wages (as defined by Section 940) in
employment subject to this part paid during the 12-month period
ending upon the computation date, employers shall pay into the
Unemployment Fund contributions for the succeeding calendar year upon
all wages with respect to employment at the rates specified in
Schedule A.
(3) Whenever the balance in the Unemployment Fund on September 30
of any calendar year is equal to or less than 1.6 percent and greater
than 1.4 percent of the wages (as defined by Section 940) in
employment subject to this part paid during the 12-month period
ending upon the computation date, employers shall pay into the
Unemployment Fund contributions for the succeeding calendar year upon
all wages with respect to employment at the rates specified in
Schedule B.
(4) Whenever the balance in the Unemployment Fund on September 30
of any calendar year is equal to or less than 1.4 percent and greater
than 1.2 percent of the wages (as defined by Section 940) in
employment subject to this part paid during the 12-month period
ending upon the computation date, employers shall pay into the
Unemployment Fund contributions for the succeeding calendar year upon
all wages with respect to employment at the rates specified in
Schedule C.
(5) Whenever the balance in the Unemployment Fund on September 30
of any calendar year is equal to or less than 1.2 percent and greater
than 1.0 percent of the wages (as defined by Section 940) in
employment subject to this part paid during the 12-month period
ending upon the computation date, employers shall pay into the
Unemployment Fund contributions for the succeeding calendar year upon
all wages with respect to employment at the rates specified in
Schedule D.
(6) Whenever the balance in the Unemployment Fund on September 30
of any calendar year is equal to or less than 1.0 percent and greater
than or equal to 0.8 percent of the wages (as defined by Section
940) in employment subject to this part paid during the 12-month
period ending upon the computation date, employers shall pay into the
Unemployment Fund contributions for the succeeding calendar year
upon all wages with respect to employment at the rates specified in
Schedule E.
(7) Whenever the balance in the Unemployment Fund on September 30
of any calendar year is less than 0.8 percent and greater than or
equal to 0.6 percent of the wages (as defined by Section 940) in
employment subject to this part paid during the 12-month period
ending upon the computation date, employers shall pay into the
Unemployment Fund contributions for the succeeding calendar year upon
all wages with respect to employment at the rates specified in
Schedule F.
(c) For each rating period beginning on or after January 1, 2005,
in which an employer obtains or attempts to obtain a more favorable
rate of contributions under this section due to deliberate ignorance,
reckless disregard, fraud, intent to evade, misrepresentation, or
willful nondisclosure, the director shall assign the maximum
contribution rate plus 2 percent for each applicable rating period,
the current rating period, and the subsequent rating period.