1750                             Laws of Maryland                      [Ch. 790

fiscal year shall be his earned rate or the standard rate, whichever is
the greater, provided further that if an employer has failed to file
reports due and/or has failed to pay all contributions due and pay-
able, as required by the provisions of this article and the regulations
adopted thereunder, as of the beginning of any fiscal year, his con-
tribution rate shall be 4.2 per cent beginning with the first day of
that fiscal year and thereafter until the first day of the calendar
quarter following the date on which he has filed all reports due and
has paid all contributions due, as required by this article and the
regulations promulgated pursuant thereto, at which time he shall be
granted his earned contribution rate.

(ii) Any non-profit organization which elects to pay contribu-
tions after having been covered under this article on a payment in
lieu of contributions basis will, for the purposes of Paragraph (i)
herof HEREOF, be presumed to have had payrolls equalling or ex-
ceeding $200.00 in each prior fiscal year in which the employer actually
paid $200.00 or more to individuals for services; and the employer
will be presumed to have been chargeable with benfits BENEFITS
during any period when it was subject to this article on a payment
in lieu of contributions basis. Moneys paid for services will be treated
as payrolls and benefits actually paid shall be the basis for experience-
rating calculations.

[(3)] (4) The Executive Director shall [for the fiscal year be-
ginning July 1, 1964 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)] (c)(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 regular and extended benefits chargeable to his experience-
rating record which were paid within the 36-consecutive-calendar-
month period ending on the computation date by the total of his
annual payrolls for the 3 calendar years immediately preceding that
computation date; except that for 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, [such]
that benefit ratio shall be the quotient obtained by dividing the total
benefits chargeable to his experience-rating record which were paid
during the entire period, ending on the computation date, that he has
been subject to this article by the total amount of wages for employ-
ment paid by the employer during the period beginning with the
first day of the calendar quarter immediately following the quarter
in which he first became subject to the provisions of this article and
ending on December 31 of the calendar year immediately preceding
that computation date, with respect to which wages contributions
have been paid on or before that computation date. [Such] That
benefit ratio shall be computed to the fourth decimal point.

(ii) The contribution rate of each employer for whom a benefit
ratio is computed shall be as set forth in the table below, hereafter
referred to as the "table of basic rates":