Since the SUTA rates changes are made at the end of each year, the available 2022 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the net FUTA tax rate for employers. Example 5-10 calendar years 2019 to 2022, inclusive, the contribution rate for the Karlson Company was 2.7\%. aocount. Starting January 1, 2023, the contribution rate for all employers in State H will be based on the following tax rate schedule: using the information available (benefits received and taxes paid) as of September 30 of the preceding year. The schedule below shows the total payroll and the taxable payroll for the calendar years 2019 to 2022 . In your computations, round amounts to the nearest cent. Round your final percentage answers to one decimal place. a. Contribution rate for 2023 . b. Rate for 2023 if $2,000 additional benefits had been charged by mistake to the account of Karlson Software Company by the State Unemployment Compensation