9. A B C D E F G State Trust Fund Reserve Percentage 1.75% and over 1.6% but less than 1.75% 1.4% but less than 1.6% 1.1% but less than 1.4% 0.8% but less than 1.1% 0.5% but less than 0.8% less than 0.5% Employer Reserve Percentages Negative Percentages 15 or more 7.80 8.74 9.78 10.96 12.27 13.75 15.40 13.0 but less than 15.0 7.40 8.29 9.28 10.40 11.64 13.04 14.61 11.0 but less than 13.0 7.00 7.84 8.78 9.83 11.01 12.34 13.82 1.0 but less than 3.0 5.00 5.60 6.27 7.02 7.87 8.81 9.87 0.0 but less than 1.0 4.60 5.15 5.77 6.46 7.24 8.11 9.08 Employer Reserve Percentages Positive Percentages 0.0 but less than 0.5 3.90 4.37 4.89 5.48 6.14 6.87 7.70 0.5 but less than 1.0 3.80 4.26 4.77 5.34 5.98 6.70 7.50 1.0 but less than 1.5 3.70 4.14 4.64 5.20 5.82 6.52 7.30 14.0 but less than 15.0 1.00 1.12 1.25 1.40 1.57 1.76 1.97 15.0 but less than 16.0 0.90 1.01 1.13 1.26 1.42 1.59 1.78 16.0 or more 0.80 0.90 1.00 1.12 1.26 1.41 1.58