2708

LAWS OF MARYLAND

Ch. 503

record of the claimant's employer who caused the shutdown.

(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.

(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 calendar
year immediately preceding the computation date and each of his
annual payrolls, as defined herein, during the two calendar years
immediately preceding the computation date for that fiscal year
equalled or exceeded $200. However, if an employer has met all
the other requirements of the law to qualify for an experience
rate, but does not have the required annual payrolls because he
failed to pay contributions due and payable, on or before the
computation date, his contribution rate for the following fiscal
year shall be his earned rate or the standard rate, whichever is
the greater.

(ii) Any nonprofit organization that elects to
pay contributions after having been covered under this article on
a payment in lieu of contributions basis, for the purposes of
paragraph (i) of this subsection, will be presumed to have had
payrolls equalling or exceeding $200 in each prior fiscal year in
which the employer actually paid $200 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 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 three calendar
years immediately preceding the computation date by the total of