We report the analysis of OGLE-2019-BLG-0960, which contains the smallest mass-ratio microlensing planet found to date (q = 1.2--1.6 x 10^{-5} at 1-sigma). Although there is substantial uncertainty in the satellite parallax measured by Spitzer, the measurement of the annual parallax effect combined with the finite source effect allows us to determine the mass of the host star (M_L = 0.3--0.6 M_Sun), the mass of its planet (m_p = 1.4--3.1 M_Earth), the projected separation between the host and planet (a_perp = 1.2--2.3 au), and the distance to the lens system (D_L = 0.6--1.2 kpc). The lens is plausibly the blend, which could be checked with adaptive optics observations. As the smallest planet clearly below the break in the mass-ratio function (Suzuki et al. 2016; Jung et al. 2019), it demonstrates that current experiments are powerful enough to robustly measure the slope of the mass-ratio function below that break. We find that the cross-section for detecting small planets is maximized for planets with separations just outside of the boundary for resonant caustics and that sensitivity to such planets can be maximized by intensively monitoring events whenever they are magnified by a factor A > 5. Finally, an empirical investigation demonstrates that most planets showing a degeneracy between (s > 1) and (s < 1) solutions are not in the regime (|log s| >> 0) for which the close/wide degeneracy was derived. This investigation suggests a link between the close/wide and inner/outer degeneracies and also that the symmetry in the lens equation goes much deeper than symmetries uncovered for the limiting cases.
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