For the period of July 1, 2014, through June 30, 2015, rates will be determined under Schedule V and range from 1.3% to 8.4%. New employers pay 1.0% while new out-of-state employers pay as follows: 5.9% for employers involved in the construction of buildings; 7.0% for employers involved in heavy and civil construction; and 6.3% for specialty trade contractors (DOL Communication).