80                                Laws of Maryland                        [Ch. 65

(ii) The term "computation date" with respect to rates of con-
tribution for any fiscal year means March 31 of the preceding fiscal
year.

(iii) The term "annual pay roll" means the total amount of wages
for employment paid by an employer within any calendar year with
respect to which contributions have been paid on or before the com-
putation date,

(iv) The term "principal base period employer" means the em-
ployer by whom an individual was paid the largest amount of his
base period wages.

(v) The term "base period wages" means the wages paid to an
individual during his base period for insured work.

Sec. 2. Be it further enacted by the General Assembly of Maryland,
That a new section, to be known as Section 8 (c-a), be added to
Article 95A of the Annotated Code of Maryland (1957 Edition AND
1958 SUPPLEMENT), title "Unemployment Insurance Law", to
follow immedeiately IMMEDIATELY after Section 8 (c) of said
Article under the sub-title "Additional Contributions", and to read
as follows:

8. (c-a) Additional Contributions.

After January 1, 1959, in addition to, and not in substitution for,
any contributions required of employers under the provisions of
sub-section (c) of this section, all employers shall be required to pay
additional contributions under the following circumstances:

For any calendar quarter, when as of the begininng of the first
day of the preceding calendar quarter, the total amount available for
benefits in the Maryland Unemployment Insurance Fund is a sum
which is less than 5% of the total payrolls paid by all employers dur-
ing the first four of the last five completed calendar quarters, which
payrolls were subject to contributions and reported to the Executive
Director, each employer who has had insufficient experience to meet
the requirements specified in sub-section (c) (3) of this section, and
each employer whose benefit ratio, as computed under the terms of
sub-section (c) (4) of this section, is 2.7 or less shall pay additional
contributions at the rate of 0.5% of his payroll subject to contribu-
tions under this Act; and each employer whose benefit ratio, as com-
puted under the terms of sub-section (c) (4) of this section, exceeds
2.7 shall pay additional contributions at the rate of 1.0% of his pay-
roll subject to contributions under this Act. Such additional con-
tributions shall be payable at the same time, and shall be collectible
in the same manner as other contributions due under the terms of
sub-sections (a), (b) and (c) of this section.

Provided, for the purpose of making any computation under this
sub-section, any amount which has been credited to Maryland's ac-
count under 90S 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.

Sec. 3. And be it further enacted, That this Act is hereby declared
to be an emergency measure and necessary for the immediate preser-