HARRY HUGHES, Governor

2717

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 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, OR IF THE CLAIMANT'S UNEMPLOYMENT
IS CAUSED BY HIS EMPLOYER'S PARTICIPATION IN A WORK SHARING
UNEMPLOYMENT INSURANCE PROGRAM WHICH HAS BEEN APPROVED BY THE
SECRETARY, 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[.] OR PARTICIPATED IN
AN APPROVED WORK SHARING PROGRAM.

(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