First, the Average High Cost Multiplier that represents the solvency level of the trust fund is used to identify which of the eight newly proposed tax schedules (A-H) will be in effect. Then, by using specific interval points compared against the tax table intervals, a benefit ratio interval tax rate is selected from the tax schedule. This is added to industry and employer size add-on tax rates along with a 0.175% add-on rate for administration and technology to determine the employer’s final 2027 UI tax rate.