An unemployment obligation assessment is imposed if, after Jan. 1 of a year, an interest payment on an advance from the federal trust fund will be due and the amount necessary to make the payment is not available in the Obligation Trust Fund, or bond obligations are due and the amount is not available in the Obligation Trust Fund or otherwise. The assessment rate is the total required to make the necessary payments, but not exceeding two-tenths of one percent.

At the same time as other contributions assessed