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539
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HARRY HUGHES, Governor
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(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 2.8 percent, that is the higher of (a) 1.0 percent, (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, ADDITIONAL 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, ADDITIONAL BENEFITS and the appropriate share 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
ADDITIONAL BENEFITS and the appropriate share 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 rounded off to the nearest whole
number. With respect to governmental entities, the appropriate
share of any extended benefits shall be all extended benefits
paid to such individuals. With respect to all other employers,
the appropriate share of any extended benefits shall be one-half
of any extended benefits paid to such individuals.
(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, for inventory, for
retooling, or for other purpose of the employer, that is
primarily other than a lack of work and causing unemployment for
a certain and definable period, all benefits paid to the claimant
for that period shall be charged against the experience rating
record of the claimant's employer who caused the shutdown.
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