Marvin Mandel, Governor                         269

ence provided his account has been chargeable with benefits through-
out at least the 12-consecutive-calendar-month period ending on the
computation date, and provided further than THAT each of his pay-
rolls, as defined herein, during the two calendar years immediately
preceding the computation date for that fiscal year equalled or ex-
ceeded $200.00. Provided, that if an employer has met all the other
requirements of the law to qualify for an experience rate, but does
not have the required annual payrolls because he failed to pay con-
tributions due and payable, on or before the computation date, his
contribution rate for the following fiscal year shall be his earned
rate or the standard rate, whichever is the greater, provided
further than if an employer has failed to file reports due and/or
has failed to pay all contributions due and payable, as required by
the provisions of this article and the regulations adopted thereunder,
as of the beginning of any fiscal year, his contribution rate shall
be 4.2 percent 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 contribu-
tions due, as required by this article and the regulations promulgated
pursuant thereto, at which time he shall be granted his earned con-
tribution rate.

(ii) Any nonprofit organization which elects to pay contributions
after having been covered under this article on a payment in lieu
of contributions basis will, for the purposes of paragraph (i) hereof,
be presumed to have had payrolls equalling or exceeding $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 pre-
sumed to have been chargeable with benefits during any period
when it was subject to this article on a payment in lieu or OF contribu-
tions basis. Moneys paid for services will be treated as payrolls and
benefits actually paid shall be the basis for experience-rating calcu-
lations.

(4) The Executive Director shall for each fiscal year determine
the contribution rate of each employer who has met the require-
ments specified in subsection (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,
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
employment 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 con-
tributions have been paid on or before that computation date. That
benefit ratio shall be computed to the fourth decimal point.