38 LAWS OF MARYLAND [CH. 21

If the claimant earned 75 [%] percent or more of his base period
wages from the principal 'base period employer, all benefits paid to
such individual shall be charged against the experience-rating record
of his principal base period employer ('as defined in subsection (c)
(7) of this section). If the claimant earned less than 75 [%] percent
of his base period wages from the principal base period employer,
all benefits paid to such individual shall be charged on a pro rata
basis to all base period employers. The percentage of the charge to
each base period employer shall be in the same proportion as the
amount of wages paid to the claimant by each such employer is to the
total amount of wages received by the claimant during the base
period, and shall be computed as a whole number without decimals.

(1) If the claimant's unemployment is caused by a shut-down by
his employer for the purpose of having employees take their vaca-
tions at the same time, all benefits paid to the claimant shall be
charged against the experience rating record of the claimant's cur-
rent employer.

[(2) The standard rate of contributions payable by each em-
ployer shall be 2. 7 percent. ]

(2) [. (3)] No employer's rate shall be varied from 2. 7 percent
for any fiscal year, except as provided in subsection (c)(4)(i) of
this section, and unless and until his experience-rating record has
been chargeable with benefits throughout the 36-consecutive-calen-
dar-month period ending on the computation date ⁽(as defined in sub-
section (e)'(7) of this section), and unless and until each of his
annual payrolls, as defined herein, during the four calendar years
immediately preceding the computation date for that fiscal year
equals or exceeds [$150. 00] $200. 00 [In computing his experience-
rating record, the time the business of an individual was discon-
tinued because of his service in the armed forces during the war
shall be considered as if the business was operating continuously
during such period and shall be deemed to have had annual payrolls
exceeding $150. 00 in each year of such period, ]; except that any
employer who has not been subject to the provisions of this article
for a period of time sufficient to meet the 36-consecutive-calendar-
month requirement shall, for the fiscal year beginning July 1, 1960
and for each fiscal year thereafter, have his rate computed on the
basis of his experience provided his account has been chargeable
with benefits throughout at least the 12-consecutive-calendar-month
period ending on the computation date, and provided further that
each of his annual payrolls, as defined herein, during the two calen-
dar years immediately preceding the computation date for that fiscal
year equalled or exceeded $200. 00.

(3) [(4)] The Executive Director shall for the fiscal year begin-
ning July 1, [1947] 1960 and for each fiscal year thereafter, deter-
mine the contribution rate of each employer who has met the require-
ments specified in subsection (c) (2) [(3)] of this section, on the
basis of his experience-rating record, in the following manner:

(i) The Executive Director shall compute a benefit ratio for each
such employer which shall be the quotient obtained by dividing the
total benefits chargeable to his experience-rating record which were
p^]aid within the 36-consecutive-calendar-month period ending on the
computation date by the total of his annual payrolls for the 3 calen-
dar years immediately preceding that computation date; except that