Benefit Equalization Factor Table
| Number of quarters of employer liability | Employer's benefit equalization factor |
|---|---|
| 5 | 3.00 |
| 6 | 2.50 |
| 7 | 2.05 |
| 8 | 1.75 |
| 9 | 1.55 |
| 10 | 1.40 |
| 11 | 1.25 |
| 12 | 1.12 |
| 13 | 1.04 |
| 14 through 21 | 1.00 |
| Number of quarters of employer liability | Employer's benefit equalization factor |
|---|---|
| 5 | 3.00 |
| 6 | 2.50 |
| 7 | 2.05 |
| 8 | 1.75 |
| 9 | 1.55 |
| 10 | 1.40 |
| 11 | 1.25 |
| 12 | 1.12 |
| 13 | 1.04 |
| 14 through 21 | 1.00 |