MARVIN MANDEL, Governor                            1459

paragraph, the State's five-year benefit cost rate shall
be computed annually and shall be derived by dividing the
total dollar amount of regular benefits and one half of
any extended benefits paid to claimants under this
article during the five consecutive calendar years
immediately preceding the computation date by the total
dollar amount of wages subject to contributions under
this article during the same period.

(2) The Executive Director shall maintain an
experience—rating record for each employer. Nothing in
this article shall be construed to grant to any employer
or to individuals performing services for him prior
claims or rights to the amounts paid by the employer into
the fund.

Except as required by     paragraph (i) of this

subsection, benefits paid    shall be charged against

employer experience—rating       records as hereafter
specified.

If the claimant earned 75 percent or more of his
base period wages from the principal base period
employer, all regular benefits and one half of any
extended benefits paid to such individual shall be
charged against the experience—rating record of his
principal base period employer (as defined in paragraph
(9) of this subsection). If the claimant earned less
than 75 percent of his base period wages from the
principal base period employer, all regular benefits and
one half of any extended benefits paid to such
individuals shall be charged on a pro rata basis to all
base period employers. The percentage of the charge to
each base period employer shall be in the same proportion
as the amount of wages paid to the claimant by each such
employer is to the total amount of wages received by the
claimant during the base period, and shall be computed as
a whole number without decimals.

(i) If the claimant's unemployment is caused
by a shutdown by his employer for the purpose of having
employees take their vacations at the same time, all
benefits paid to the claimant shall be charged against
the experience—rating record of the claimant's current
employer.

[[(II) BENEFITS PAID TO A CLAIMANT UNDER A

DETERMINATION OR DECISION MADE PURSUANT TO THIS ARTICLE
SHALL NOT BE CHARGED AGAINST ANY EMPLOYER'S EXPERIENCE
RATING ACCOUNT IF AS A RESULT OF REVERSAL OR

REDETERMINATION A DISQUALIFICATION IS IMPOSED FOR A WEEK
OR WEEKS FOR WHICH SAID PAYMENTS WERE MADE.]]

           (II) [[BENEFITS PAID IN ACCORDANCE WITH