2718

LAWS OF MARYLAND

Ch. 504

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, WORK SHARING 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 his annual payrolls for the three calendar years
immediately preceding that computation date. However, for any
employer who has not been subject to the provisions of this
article for a period of time sufficient to meet the
three-calendar-year requirement, that benefit ratio is the
quotient obtained by dividing the total benefits chargeable to
his experience-rating record and paid during the entire period,
ending on December 31 immediately preceding the computation date,
that he has been subject to this article by the total amount of
wages for employment paid by the employer during the period
beginning with the first day of the calendar quarter in which he
first became subject to the provisions of this article and ending
on December 31 of the calendar year immediately preceding that
computation date, with respect to which wages contributions have
been paid on or before that computation date. That benefit ratio
shall be computed to the fourth decimal point.

(ii) The contribution rate of each employer for
whom a benefit ratio is computed shall be as set forth in the
table below, hereafter referred to as the "table of basic rates":
Employer's                                                                              Employer's

Benefit                                                                                       Basic

Ratio                                                                                   Contribution

Rate

.0000-- .................................. 0.1%

. 0001 -- .0009 .................................. 0.2%

.0010 -- .0018 .................................. 0.3%