2716                                             LAWS OF MARYLAND                                        Ch. 504

Article 95A - Unemployment Insurance Law

3.

(d) Except as further provided in §§ 21, [and] 23 AND 24 of
this article, or any provisions of federal law any otherwise
eligible individual shall be entitled during any benefit year to
a total amount of benefits equal to twenty-six (26) times the
individual's basic weekly benefit amount, and for each week
during which benefits are payable in any amount, the claimant
shall be entitled to allowances for dependents, which allowances
shall not be deducted from the claimant's benefit account.

8.

(c) Each employer shall pay contributions with respect to
employment during any fiscal year prior to July 1, 1964, as
required by this article prior to July 1, 1964, and each employer
shall pay contributions at the standard rate of two and
seven-tenths (2.7) percent of wages paid by him during the fiscal
year beginning July 1, 1964, and during each fiscal year
thereafter with respect to employment occurring after June 30,
1964, except as otherwise provided herein.

(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, WORK SHARING 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 the appropriate share of any extended benefits paid
to such individual shall be charged against the experience-rating