Section 18.04.05.028 - CONTRIBUTION RATES01.Contribution Rate Calculation. Contribution rates will be calculated at least annually by a qualified actuary. The contribution rate calculations should break down and designate the rate for the employer and the rate per employee, or the rate for the postsecondary educational institution and the rate per student.02.Employer Contributions. Employer contributions will be based on filed rates, paid in advance on a periodic basis during the period of coverage or at the beginning of the period of coverage.03.Annual Filing of Rates. The annual filing of rates with the Director will include a breakdown as prescribed under Subsection 028.01.Idaho Admin. Code r. 18.04.05.028