HRS §383-67
How an employer's reserve ratio is calculated
This section explains how to figure an employer's reserve ratio. You divide the employer's most recent reserve balance by the most recent average annual payroll. The result is rounded to the nearest ten-thousandths.
employers
The statute, as written — Reserve ratio
For the calendar year 1970 and for each calendar year thereafter, an employer's reserve ratio shall be determined by dividing the employer's most recent reserve balance by the employer's most recent average annual payroll. The ratio shall be rounded to the nearest ten-thousandths.
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