1520                                   LAWS OF MARYLAND                                Ch. 527

contribution rate shall be the rate at which he otherwise
would pay contributions plus 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 contributions
due, as required by this article and the regulations adopted

under it, at which time he shall be granted his earned

contribution rate.

(4) The Executive Director shall determine for
each fiscal year 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
for each employer a benefit ratio that is the quotient
obtained by dividing the total regular and extended benefits
chargeable to his experience—rating record and paid within
the [36—consecutive—calendar—month period ending on] THREE
CALENDAR YEARS IMMEDIATELY PRECEDING the computation date by
the total of his annual payrolls for the three calendar
years immediately preceding that computation date. However,
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]                    THREE-CALENDAR-YEAR

requirement, that benefit ratio is the quotient obtained by
dividing the total benefits chargeable to his
experience—rating record and paid during the entire period,
ending on DECEMBER 31 IMMEDIATELY PRECEDING 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.

(10) For the purposes of the experience—rating
provisions of this subsection, in any case where a claim for
benefits is filed, an employer's account shall not be
charged with benefits paid, for the purposes of any
computation made for any fiscal year beginning after the
date of separation from employment, if[: (A) that] THE
claimant [left]: (I) LEAVES the service of the employer
voluntarily without good cause attributable to his
employer[,]; or [(B) that claimant left the service of the
employer after admitting or after having been] (II) IS
SEPARATED FROM THE SERVICE OF THE EMPLOYES AND ADMITS OR IS
found guilty of having committed any criminal act against
the employer.

10.