HI HB1182

Temporarily reduces employer contribution rates for unemployment insurance for calendar years 2021-2023 by establishing fixed contribution rate schedules that override normal reserve fund ratio calculations.

For calendar year 2021, employers pay contribution rate schedule D; for 2022, schedule E; and for 2023, schedule F, regardless of the actual reserve fund ratio.

Modifies the contribution rate tables to cap maximum rates at 5.4% for schedules D, E, and F during this three-year period, replacing previously higher maximum rates.

Takes effect retroactively on January 1, 2021, and automatically repeals on January 1, 2024, restoring the original statutory contribution rate calculation method based on reserve fund ratios.