Sec. 3.7. (a) For calendar years after 2020, if the conditions of section 2 of this chapter are met, the rate of contributions shall be determined and assigned, with respect to each calendar year, to employers whose accounts have a credit balance and who are therefore eligible according to each employer's credit reserve ratio. Each employer shall be assigned the contribution rate appearing in the applicable Schedule A through E on the line opposite the employer's credit reserve ratio as set forth in the rate schedule below: