J. MILLARD TAWES, GOVERNOR 41

(G) For any calendar quarter, when, as of the beginning of the
first day of the preceding calendar quarter, the total amount avail-
able for benefits in the Maryland Unemployment Insurance Fund is
a sum which is less than 3% of the total payrolls paid by all em-
ployers during the first four of the last five completed calendar
quarters, which payrolls were subject to contributions and reported
to the Executive Director, all employers shall pay contributions at
the standard rate of 2. 7.

Provided, for the purpose of making any computation under this
subjection, any amount which has been credited to Maryland^ account
under Section 903 of the Social Security Act, as amended, and which
has been appropriated for expenses of administration, Whether or
not withdrawn from said funds, shall be excluded from the total
amount available for benefits in the Unemployment Insurance Fund. ]

Employer's Benefit Employer's Contribution
Ratio Basic Rate

. 0000 -. 0001 0. 3

. 0001 -. 3000 0. 9

. 3001 -. 6000 1. 2

. 6001 -. 9000 1. 5

. 9001-1. 2000 1. 8

1. 2001-1. 5000 2. 1

1. 5001-1. 8000 2. 4

1. 8001-2. 1000 2. 7

2. 1001-2. 4000 3. 0

2. 4001 - 2. 7000 3. 3

2. 7001 and over 3. 6

(4) Notwithstanding the provisions of subsection (c) (3) of this
section, the rates set forth in the table of basic rates shall be subject
to adjustments in accordance with the following provisions:

(i) On March 31, 1960, and on each computation date thereafter,
the Executive Director shall compute for the immediately following
fiscal year an adjustment percentage. Such adjustment percentage
shall be the quotient of the total benefits which were either non-
charged or ineffectively charged to all employers' experience-rating
records during the 36-consecutive-calendar-month period ending on
the computation date divided by the total taxable wages paid during
the three-consecutive-calendar-year period ending on December 31
of the calendar year immediately preceding such computation date
by all employers subject to this article, which wages were reported
to the Executive Director, rounded to the nearest one-tenth of one
(1) percent. Contributions at a rate equal to such adjustment per-
centage so computed shall be paid by each employer subject to this
article and shall be in addition to any other contributions payable
under this article. For the purposes of this subparagraph, the term
"ineffectively charged benefits" shall include all benefits charged to
any employer's experience-rating record after the previously charged
benefits to such record were sufficient to qualify him for the maxi-
mum contribution rate as set forth in the table of basic rates in sub-
section (c) (3) (ii) of this section, and the term "noncharged bene-
fits" shall include all benefits which were not charged to any em-
ployer's experience-rating record pursuant to the provisions of sub-
section (c) (6) of this section and Section 3 (c) of this article or
which were chargeable to an experience-rating record of an em-