23-765. Employer contribution rates


A. If at any time before the computation date shared work benefits are paid under
the shared work plan of an employer or its predecessor, the employer's contribution rate
for the ensuing calendar year as determined according to section 23-730 shall be
increased by adding to that rate:


1. One per cent if the employer's negative reserve ratio is at least five per cent
but less than fifteen per cent.


2. Two per cent if the employer's negative reserve ratio is fifteen per cent or
more.


B. Subsection A of this section does not apply to an employer if any of the
following applies:


1. As of the computation date, the employer has a positive reserve ratio or a
reserve equal to zero.


2. The employer's account has not been charged with shared work benefits under the
shared work plan or plans of the employer or its predecessor during the twelve month
period immediately preceding the computation date, if the employer's reserve ratio as of
the computation date is more favorable than it was as of the preceding computation date.


3. The employer's account has not been charged with shared work benefits under the
shared work plan or plans of the employer or its precedessor during the twenty-four month
period immediately preceding the computation date.