HARRY HUGHES, Governor

1535

benefit year, the Executive Director is authorized to exempt
the employees who thereby become unemployed from producing
evidence required under this section of the law, if it is
found by the Executive Director that the circumstances and
labor market conditions justify such exemptions; however,
such employees must comply with the provisions of subsection
(a) of this section and must be able to work and otherwise
available for work. Exemption may be granted only with
regard to a specific plant shutdown, and shall not be
construed to exempt any claimant from meeting the
requirements of this article that he is able to work and
otherwise fully available for work.

Provided further that notwithstanding any other
provisions of this subsection, no otherwise eligible
individual shall be denied benefits for any week because he
is in training with the approval of the Executive Director,
nor shall such individual be denied benefits with respect to
any week in which he is in training with the approval of the
Executive Director by reason of the application of the
provisions in this subsection relating to availability for
work and active search for work or the provisions of § 6(d)
of this article relating to failure to apply for, or refusal
to accept suitable work.

8.

(c) (1) For taxable periods beginning on and after
January 1, 1972, each employer who has not been subject to
this article for a sufficient period of time to have his
rate computed under the provisions hereof shall pay
contributions at a rate not exceeding [2.7] 2.8 percent,
that is the higher of (a) 1.0 percent, [or] (b) the State's
five-year benefit cost rate, OR (C) THE CONTRIBUTION RATE
WHICH, PURSUANT TO PARAGRAPH (4), APPLIES TO EMPLOYERS WITH
A BENEFIT RATIO OF .0000. For purposes of this 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.

(3) (i) If an employer's experience-rating
record has been chargeable with benefits during the 3
calendar years immediately preceding the computation date
(as defined in paragraph (9) of this subsection) and each of
his annual payrolls, as defined herein, during the three
calendar years equals or exceeds $200, the employer shall be
assigned an earned rate based upon his experience as
provided in this paragraph. However, any employer who has
not been subject to the provisions of this article for a
period of time sufficient to meet the 3 calendar year
requirement shall for each fiscal year have his rate
computed on the basis of his experience if his account has
been chargeable with benefits throughout at least the