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Previous Years Tax Contribution Tables

2020 Contribution Table

The 2020 tax rate for businesses will be an average of 34 percent lower than in 2019—the largest decrease in the rates so far, putting $68 million back into businesses' pockets. Additionally, with the trust fund rebuilt, the unemployment tax will no longer include a solvency surcharge.
 
The tax rates applicable for wages paid between January 1, 2020, and December 31, 2020, are shown in the table below. An Annual Tax Rate Notice detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.

2020 Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee
1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40
2 0.000001 0.000306 0.171% 0.000% 0.060% 0.231% $32.34
3 0.000307 0.000570 0.190% 0.000% 0.060% 0.250% $35.00
4 0.000571 0.000893 0.211% 0.000% 0.060% 0.271% $37.94
5 0.000894 0.001138 0.234% 0.000% 0.060% 0.294% $41.16
6 0.001139 0.001452 0.260% 0.000% 0.060% 0.320% $44.80
7 0.001453 0.001783 0.289% 0.000% 0.060% 0.349% $48.86
8 0.001784 0.002127 0.322% 0.000% 0.060% 0.382% $53.48
9 0.002128 0.002286 0.357% 0.000% 0.060% 0.417% $58.38
10 0.002287 0.002683 0.397% 0.000% 0.060% 0.457% $63.98
11 0.002684 0.003176 0.441% 0.000% 0.060% 0.501% $70.14
12 0.003177 0.003777 0.490% 0.000% 0.060% 0.550% $77.00
13 0.003778 0.004530 0.588% 0.000% 0.060% 0.648% $90.72
14 0.004531 0.005491 1.199% 0.000% 0.060% 1.259% $176.26
15 0.005492 0.006789 1.333% 0.000% 0.060% 1.393% $195.02
16 0.006790 0.008455 1.481% 0.000% 0.060% 1.541% $215.74
17 0.008456 0.010652 1.645% 0.000% 0.060% 1.705% $238.70
18 0.010653 0.014878 1.828% 0.000% 0.060% 1.888% $264.32
19 0.014879 0.026145 2.031% 0.000% 0.060% 2.091% $292.74
20 0.026146 999.999999 5.400% 0.000% 0.060% 5.460% $764.40
2019 Contribution Table

The tax rates applicable for wages paid between January 1, 2019, and December 31, 2019, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.

2019 Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee
1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40
2 0.000001 0.000300 0.220% 0.062% 0.060% 0.342% $47.88
3 0.000301 0.000604 0.245% 0.069% 0.060% 0.374% $52.36
4 0.000605 0.000917 0.272% 0.077% 0.060% 0.409% $57.26
5 0.000918 0.001204 0.302% 0.085% 0.060% 0.447% $62.58
6 0.001205 0.001382 0.336% 0.095% 0.060% 0.491% $68.74
7 0.001383 0.001718 0.373% 0.105% 0.060% 0.538% $75.32
8 0.001719 0.002064 0.414% 0.117% 0.060% 0.591% $82.74
9 0.002065 0.002434 0.461% 0.130% 0.060% 0.651% $91.14
10 0.002435 0.002917 0.511% 0.145% 0.060% 0.716% $100.24
11 0.002918 0.003360 0.568% 0.161% 0.060% 0.789% $110.46
12 0.003361 0.003919 0.631% 0.179% 0.060% 0.870% $121.80
13 0.003920 0.004635 0.758% 0.214% 0.060% 1.032% $144.48
14 0.004636 0.005688 1.383% 0.391% 0.060% 1.834% $256.76
15 0.005689 0.007013 1.536% 0.435% 0.060% 2.031% $284.34
16 0.007014 0.008434 1.707% 0.483% 0.060% 2.250% $315.00
17 0.008435 0.010732 1.896% 0.537% 0.060% 2.493% $349.02
18 0.010733 0.014922 2.108% 0.596% 0.060% 2.764% $386.96
19 0.014923 0.023330 2.342% 0.662% 0.060% 3.064% $428.96
20 0.023331 999.999999 4.209% 1.191% 0.060% 5.460% $764.40
2018 Contribution Table

The tax rates applicable for wages paid between January 1, 2018, and December 31, 2018, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.

2018 Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee
1 0.000000 0.000002 0.000% 0.000% 0.060% 0.060% $8.40
2 0.000003 0.000392 0.211% 0.149% 0.06% 0.420% $58.80
3 0.000393 0.000672 0.235% 0.165% 0.06% 0.460% $64.40
4 0.000673 0.001038 0.258% 0.182% 0.06% 0.500% $70.00
5 0.001039 0.001312 0.288% 0.202% 0.06% 0.550% $77.00
6 0.001313 0.001511 0.323% 0.227% 0.06% 0.610% $85.40
7 0.001512 0.001825 0.358% 0.252% 0.06% 0.670% $93.80
8 0.001826 0.002190 0.393% 0.277% 0.06% 0.730% $102.20
9 0.002191 0.002599 0.440% 0.310% 0.06% 0.810% $113.40
10 0.002600 0.003148 0.487% 0.343% 0.06% 0.890% $124.60
11 0.003149 0.003654 0.546% 0.384% 0.06% 0.990% $138.60
12 0.003655 0.004299 0.605% 0.425% 0.06% 1.090% $152.60
13 0.004300 0.005102 0.722% 0.508% 0.06% 1.290% $180.60
14 0.005103 0.006153 1.269% 0.891% 0.06% 2.220% $310.80
15 0.006154 0.007470 1.410% 0.990% 0.06% 2.460% $344.40
16 0.007471 0.009284 1.562% 1.098% 0.06% 2.720% $380.80
17 0.009285 0.011490 1.738% 1.222% 0.06% 3.020% $422.80
18 0.011491 0.016082 1.932% 1.358% 0.06% 3.350% $469.00
19 0.016083 0.024765 2.144% 1.506% 0.06% 3.710% $519.40
20 0.024766 999.999999 3.171% 2.229% 0.06% 5.460% $764.40
2017 Contribution Table

The tax rates applicable for wages paid between January 1, 2017, and December 31, 2017, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2017. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year.

2017 Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee
1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40
2 0.000005 0.000476 0.27% 0.14% 0.06% 0.47% $65.80
3 0.000477 0.000822 0.29% 0.16% 0.06% 0.51% $71.40
4 0.000823 0.001201 0.32% 0.18% 0.06% 0.56% $78.40
5 0.001202 0.001570 0.36% 0.20% 0.06% 0.62% $86.80
6 0.001571 0.001739 0.40% 0.22% 0.06% 0.68% $95.20
7 0.001740 0.002084 0.45% 0.24% 0.06% 0.75% $105.00
8 0.002085 0.002478 0.50% 0.27% 0.06% 0.83% $116.20
9 0.002479 0.002986 0.55% 0.30% 0.06% 0.91% $127.40
10 0.002987 0.003544 0.61% 0.34% 0.06% 1.01% $141.40
11 0.003545 0.004305 0.68% 0.37% 0.06% 1.11% $155.40
12 0.004306 0.005047 0.76% 0.41% 0.06% 1.23% $172.20
13 0.005048 0.006031 0.91% 0.49% 0.06% 1.46% $204.40
14 0.006032 0.007255 1.53% 0.83% 0.06% 2.42% $338.80
15 0.007256 0.008828 1.70% 0.92% 0.06% 2.68% $375.20
16 0.008829 0.010663 1.89% 1.03% 0.06% 2.98% $417.20
17 0.010664 0.014051 2.10% 1.14% 0.06% 3.30% $462.00
18 0.014052 0.018501 2.33% 1.27% 0.06% 3.66% $512.40
19 0.018502 0.028432 2.59% 1.41% 0.06% 4.06% $568.40
20 0.028433 999.999999 3.49% 1.91% 0.06% 5.46% $764.40
2016 Contribution Table

The tax rates applicable for wages paid between January 1, 2016, and December 31, 2016, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2016. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that as of January 1, 2015, tax rates are now applicable to the first $14,000 each employee earns.

2016 Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee
1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40
2 0.000001 0.000543 0.2645% 0.1955% 0.0600% 0.5200% $72.80
3 0.000544 0.000925 0.2933% 0.2167% 0.0600% 0.5700% $79.80
4 0.000926 0.001340 0.3278% 0.2422% 0.0600% 0.6300% $88.20
5 0.001341 0.001799 0.3680% 0.2720% 0.0600% 0.7000% $98.00
6 0.001800 0.002282 0.4083% 0.3017% 0.0600% 0.7700% $107.80
7 0.002283 0.002610 0.4485% 0.3315% 0.0600% 0.8400% $117.60
8 0.002611 0.003181 0.5003% 0.3697% 0.0600% 0.9300% $130.20
9 0.003182 0.003736 0.5578% 0.4122% 0.0600% 1.0300% $144.20
10 0.003737 0.004510 0.6210% 0.4590% 0.0600% 1.1400% $159.60
11 0.004511 0.005415 0.6900% 0.5100% 0.0600% 1.2600% $176.40
12 0.005416 0.006232 0.7648% 0.5652% 0.0600% 1.3900% $194.60
13 0.006233 0.007508 0.9143% 0.6757% 0.0600% 1.6500% $231.00
14 0.007509 0.008943 1.4778% 1.0922% 0.0600% 2.6300% $368.20
15 0.008944 0.010751 1.6388% 1.2112% 0.0600% 2.9100% $407.40
16 0.010752 0.013465 1.8228% 1.3472% 0.0600% 3.2300% $452.20
17 0.013466 0.017545 2.0241% 1.4959% 0.0600% 3.5800% $501.20
18 0.017546 0.023047 2.2483% 1.6617% 0.0600% 3.9700% $555.80
19 0.023048 0.034645 2.5013% 1.8487% 0.0600% 4.4100% $617.40
20 0.034646 999.999999 3.1051% 2.2949% 0.0600% 5.4600% $764.40
2015 Contribution Table

The tax rates applicable for wages paid between January 1, 2015 and December 31, 2015 are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2014. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that as of January 1, 2015, tax rates are now applicable to the first $14,000 each employee earns.

2015 Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Loan Repayment Rate Contingency Assessment Total Effective Rate Maximum Cost Per Employee
1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40
2 0.000002 0.000835 0.341% 0.179% 0.060% 0.580% $81.20
3 0.000836 0.001356 0.373% 0.208% 0.060% 0.640% $89.60
4 0.001357 0.001976 0.407% 0.233% 0.060% 0.700% $98.00
5 0.001977 0.002516 0.446% 0.264% 0.060% 0.770% $107.80
6 0.002517 0.003244 0.489% 0.301% 0.060% 0.850% $119.00
7 0.003245 0.003957 0.536% 0.344% 0.060% 0.940% $131.60
8 0.003958 0.004388 0.589% 0.391% 0.060% 1.040% $145.60
9 0.004389 0.005097 0.648% 0.442% 0.060% 1.150% $161.00
10 0.005098 0.006032 0.713% 0.497% 0.060% 1.270% $177.80
11 0.006033 0.007252 0.786% 0.554% 0.060% 1.400% $196.00
12 0.007253 0.008465 0.867% 0.623% 0.060% 1.550% $217.00
13 0.008466 0.010073 1.603% 1.257% 0.060% 2.920% $408.80
14 0.010074 0.012395 1.775% 1.395% 0.060% 3.230% $452.20
15 0.012396 0.014895 1.965% 1.565% 0.060% 3.590% $502.60
16 0.014896 0.018018 2.177% 1.743% 0.060% 3.980% $557.20
17 0.018019 0.022927 2.412% 1.938% 0.060% 4.410% $617.40
18 0.022928 0.031571 2.673% 2.167% 0.060% 4.900% $686.00
19 0.031572 0.046238 2.964% 2.416% 0.060% 5.440% $761.60
20 0.046239 999.999999 3.286% 2.684% 0.060% 6.030% $844.20
2014 Contribution Table

The tax rates applicable for wages paid between January 1, 2014 and December 31, 2014 are shown in the table below. A Notice of Contribution Rate is distributed to each employer during the fourth quarter of 2013. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year.

2014 Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate/ Replenish Interest + Contingency Total Effective Rate
1 0.000000 0.000005 0.00 0.089 0.0890
2 0.000006 0.001169 0.64 0.092 0.7320
3 0.001170 0.001978 0.71 0.096 0.8060
4 0.001979 0.002725 0.79 0.100 0.8900
5 0.002726 0.003735 0.88 0.105 0.9850
6 0.003736 0.004654 0.98 0.110 1.0900
7 0.004655 0.005422 1.09 0.116 1.2060
8 0.005423 0.006347 1.21 0.122 1.3320
9 0.006348 0.007066 1.34 0.129 1.4690
10 0.007067 0.008232 1.49 0.137 1.6270
11 0.008233 0.009767 1.66 0.146 1.8060
12 0.009768 0.011427 1.84 0.156 1.9960
13 0.011428 0.013325 3.52 0.244 3.7640
14 0.013326 0.015630 3.91 0.264 4.1740
15 0.015631 0.018632 4.34 0.287 4.6270
16 0.018633 0.023455 4.83 0.312 5.1420
17 0.023456 0.029894 5.36 0.340 5.7000
18 0.029895 0.039541 5.96 0.371 6.3310
19 0.039542 0.059014 6.62 0.406 7.0260
20 0.059015 999.999999 7.36 0.445 7.8050
2013 Contribution Table

The tax rates applicable for wages paid between January 1, 2013 and December 31, 2013 are shown in the table.

2013 Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate/ /Replenish Interest + Contingency Total Effective Rate
1 0.000000 0.000001 0.00 0.095 0.0950
2 0.000002 0.001974 0.64 0.099 0.7390
3 0.001975 0.003536 0.71 0.103 0.8130
4 0.003537 0.004663 0.79 0.108 0.8980
5 0.004664 0.005844 0.88 0.113 0.9930
6 0.005845 0.007204 0.98 0.119 1.0990
7 0.007205 0.008307 1.08 0.126 1.2060
8 0.008308 0.009568 1.20 0.133 1.3330
9 0.009569 0.011401 1.34 0.141 1.4810
10 0.011402 0.013071 1.49 0.150 1.6400
11 0.013072 0.015295 1.65 0.160 0.160
12 0.015296 0.017819 1.84 0.171 2.0110
13 0.017820 0.020744 3.51 0.273 3.7830
14 0.020745 0.024920 3.90 0.297 4.1970
15 0.024921 0.029429 4.34 0.323 4.6630
16 0.029430 0.036190 4.82 0.352 5.1720
17 0.036191 0.043311 5.35 0.384 5.7340
18 0.043312 0.054182 5.95 0.420 6.3700
19 0.054183 0.075548 6.61 0.460 7.0700
20 0.075549 999.999999 7.35 0.505 7.8550
2012 Revised Contribution Table

In the fiscal year 2012-13 budget, the SC General Assembly appropriated $77 million to the Department of Employment and Workforce (DEW) to make repayments on outstanding loans. Funds received from the General Assembly reduce the unemployment insurance tax rates for businesses.

In late September 2012, businesses received a revised tax rate notice that showed the new tax rate that businesses should use when paying third and fourth quarter taxes in October 2012 and January 2013.

Since first and second quarter taxes were paid at the higher rate, businesses received credits on any overpayments. The revised rate notice showed any applicable credit that the business received.

Due to federal regulations, refunds are not available for first and second quarter taxes. Because these taxes were paid accurately under the law that was in effect at the time they were paid, only credits can be issued for overpayments. Credits can be used against any future unemployment tax liability and do not expire.

The 2012 revised rate table is listed below.

2012 Revised Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate/Replenish Interest + Contingency Total Effective Rate
1 0.000000 0.000013 0.00 0.098 0.0980
2 0.000014 0.002175 0.61 0.102 0.7120
3 0.002176 0.003907 0.68 0.107 0.7870
4 0.003908 0.005084 0.76 0.112 0.8720
5 0.005085 0.005928 0.84 0.118 0.9580
6 0.005929 0.007516 0.94 0.125 1.0650
7 0.007517 0.008601 1.04 0.132 1.1720
8 0.008602 0.010330 1.16 0.140 1.3000
9 0.010331 0.012091 1.28 0.149 1.4290
10 0.012092 0.013907 1.43 0.159 1.5890
11 0.013908 0.016098 1.58 0.170 1.7500
12 0.016099 0.019060 1.76 0.182 1.9420
13 0.019061 0.022324 3.37 0.292 3.6620
14 0.022325 0.026485 3.74 0.318 4.0580
15 0.026486 0.032421 4.16 0.347 4.5070
16 0.032422 0.039447 4.62 0.379 4.9990
17 0.039448 0.049122 5.14 0.414 5.5540
18 0.049123 0.060059 5.71 0.453 6.1630
19 0.060060 0.084817 6.34 0.497 6.8370
20 0.084818 999.999999 7.04 0.546 7.5860
2012 Original Contribution Table

The tax rates applicable for wages paid between January 1, 2012 and December 31, 2012 are shown in the table below.

2012 Original Contributions

Rate Class

Lower Benefit Ratio Upper Benefit Ratio Base Rate/Replenish Interest + Contingency Total Effective Rate
1 0.000000 0.000013 0.00 0.098 0.0980
2 0.000014 0.002175 0.71 0.102 0.8120
3 0.002176 0.003907 0.79 0.107 0.8970
4 0.003908 0.005084 0.88 0.112 0.9920
5 0.005085 0.005928 0.97 0.118 1.0880
6 0.005929 0.007516 1.08 0.125 1.2050
7 0.007517 0.008601 1.20 0.132 1.3320
8 0.008602 0.010330 1.33 0.140 1.4700
9 0.010331 0.012091 1.48 0.149 1.6290
10 0.012092 0.013907 1.65 0.159 1.8090
11 0.013908 0.016098 1.83 0.170 2.0000
12 0.016099 0.019060 2.03 0.182 2.2120
13 0.019061 0.022324 3.89 0.292 4.1820
14 0.022325 0.026485 4.33 0.318 4.6480
15 0.026486 0.032421 4.81 0.347 5.1570
16 0.032422 0.039447 5.34 0.379 5.7190
17 0.039448 0.049122 5.93 0.414 6.3440
18 0.049123 0.060059 6.59 0.453 7.0430
19 0.060060 0.084817 7.32 0.497 7.8170
20 0.084818 999.999999 8.14 0.546 8.6860
2011 Contribution Table

The tax rates applicable for wages paid between January 1, 2011 and December 31, 2011 are shown in the table below.

2011 Contributions

Rate Class

Base Rate Interest Surcharge Contingency Assessment
Total Effective Rate  
Estimated Cost per Worker Lower Benefit Ratio Upper Benefit Ratio
1 0.00% 0.043% 0.06% 0.1030% $10.30 0 0.000001
2 0.71% 0.048% 0.06% 0.8180% $81.80 0.000002 0.002158
3 0.79% 0.053% 0.06% 0.9030% $90.30 0.002159 0.003671
4 0.88% 0.059% 0.06% 0.9990% $99.90 0.003672 0.004738
5 0.98% 0.066% 0.06% 1.1060% $110.60 0.004739 0.005738
6 1.09% 0.073% 0.06% 1.2230% $122.30 0.005739 0.007117
7 1.21% 0.081% 0.06% 1.3510% $135.10 0.007118 0.008299
8 1.34% 0.090% 0.06% 1.4900% $149.00 0.0083 0.010035
9 1.49% 0.100% 0.06% 1.6500% $165.00 0.010036 0.012092
10 1.66% 0.111% 0.06% 1.8310% $183.10 0.012093 0.013992
11 1.84% 0.123% 0.06% 2.0230% $202.30 0.013993 0.01601
12 2.04% 0.137% 0.06% 2.2370% $223.70 0.016011 0.018711
13 3.91% 0.263% 0.06% 4.2330% $423.30 0.018712 0.022235
14 4.35% 0.292% 0.06% 4.7020% $470.20 0.022236 0.026332
15 4.83% 0.324% 0.06% 5.2140% $521.40 0.026333 0.032546
16 5.37% 0.360% 0.06% 5.7900% $579.00 0.032547 0.039836
17 5.96% 0.400% 0.06% 6.4200% $642.00 0.039837 0.050293
18 6.62% 0.445% 0.06% 7.1250% $712.50 0.050294 0.065183
19 7.36% 0.494% 0.06% 7.9140% $791.40 0.065184 0.088588
20 8.18% 0.549% 0.06% 8.7890% $878.90 0.088589 1000
2004 - 2010 Contribution Table

These tax rates were in effect for wages paid between January 1, 2004 and December 31, 2010.

2004 - 2010 Contributions

Employer’s Reserve Ratio

Base Rate

<2.00% 

0.10%

<1.90%

0.20%

<1.80%

0.30%

<1.70%

0.40%

<1.60%

0.50%

<1.50%

0.60%

<1.40%

0.70%

+9% or More 0.54% 0.64% 0.74% 0.84% 0.94% 1.04% 1.14% 1.24%
+8% but <9% 0.89% 0.99% 1.09% 1.19% 1.29% 1.39% 1.49% 1.59%
+7% but <8% 1.24% 1.34% 1.44% 1.54% 1.64% 1.74% 1.84% 1.94%
+6% but <7% 1.59% 1.69% 1.79% 1.89% 1.99% 2.09% 2.19% 2.29%
+5% but <6% 1.94% 2.04% 2.14% 2.24% 2.34% 2.44% 2.54% 2.64%
+4% but <5% 2.29% 2.39% 2.49% 2.59% 2.69% 2.79% 2.89% 2.99%
<+4% but >-5% 2.64% 2.74% 2.84% 2.94% 3.04% 3.14% 3.24% 3.34%
-5% but <-10% 2.99% 3.09% 3.19% 3.29% 3.39% 3.49% 3.59% 3.69%
-10% but <-15% 3.34% 3.44% 3.54% 3.64% 3.74% 3.84% 3.94% 4.04%
-15% but <-20% 3.69% 3.79% 3.89% 3.99% 4.09% 4.19% 4.29% 4.39%
-20% but <-25% 4.04% 4.14% 4.24% 4.34% 4.44% 4.54% 4.64% 4.74%
-25% but <-30% 4.39% 4.49% 4.59% 4.69% 4.79% 4.89% 4.99% 5.09%
-30% but <-35% 4.74% 4.84% 4.94% 5.04% 5.14% 5.24% 5.34% 5.44%
-35% but <-40% 5.09% 5.19% 5.29% 5.39% 5.49% 5.59% 5.69% 5.79%
-40% or More 5.40% 5.50% 5.60% 5.70% 5.80% 5.90% 6.00% 6.10%