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Marvin Mandel, Governor
375
or more to individuals for services; and the employer will be presumed
to have been chargeable with 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.
(4) The Executive Director shall for each fiscal year determine the
contribution rate of each employer who has met the requirements
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 contributions have
been paid on or before that computation date. 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":
|
|
Employer's
|
|
Employer's
|
|
Employer's
|
Basic
|
Employer's
|
Basic
|
|
Benefit
|
Contribution
|
Benefit Contribution
|
|
Ratio
|
Rate
|
Ratio
|
Rate
|
|
.0000-.0010
|
0.1%
|
.0181-.0190
|
1.9%
|
|
.0011-.0020
|
0.2%
|
.0191-.0200
|
2.0%
|
|
.0021-.0030
|
0.3%
|
.0201-.0210
|
2.1%
|
|
.0031-.0040
|
0.4%
|
.0211-.0220
|
2.2%
|
|
.0041-.0050
|
0.5%
|
.0221-.0230
|
2.3%
|
|
.0051-.0060
|
0.6%
|
.0231-.0240
|
2.4%
|
|
.0061-.0070
|
0.7%
|
.0241-.0250
|
2.5%
|
|
.0071-.0080
|
0.8%
|
.0251-.0260
|
2.6%
|
|
.0081-.0090
|
0.9%
|
.0261-.0270
|
2.7%
|
|
.0091-.0100
|
1.0%
|
.0271-.0280
|
2.8%
|
|
.0101-.0110
|
1.1%
|
.0281-.0290
|
2.9%
|
|
.0111-.0120
|
1.2%
|
.0291-.0300
|
3.0%
|
|
.0121-.0130
|
1.3%
|
.0301-.0310
|
3.1%
|
|
.0131-.0140
|
1.4%
|
.0311-.0320
|
3.2%
|
|
.0141-.0150
|
1.5%
|
.0321-.0330
|
3.3%
|
|
.0151-.0160
|
1.6%
|
.0331-.0340
|
3.4%
|
|
.0161-.0170
|
1.7%
|
.0341-.0350
|
3.5%
|
|
.0171-.0180
|
1.8%
|
.0351-and over
|
3.6%
|
|
