2728

LAWS OF MARYLAND

Ch. 504

benefits paid to the individual as the total base-period wages
paid to the individual by that employer bear to the total
base-period wages paid to the individual by all his base-period
employers.

(ii) Proportionate allocation (when all
base-period employers are liable for reimbursement). -- If
benefits paid to an individual are based on wages paid by two or
more employers who are liable for payments in lieu of
contributions, the amount of benefits payable by each such
employer shall be an amount which bears the same ratio to the
total benefits paid to the individual as the total base-period
wages paid to the individual by that employer bear to the total
base-period wages paid to the individual by all of his
base-period employers.

(5) Group Accounts. Two or more employers that have
become liable for payments in lieu of contributions, in
accordance with the provisions of paragraph (2) hereof and §§ 9
and 20(g)(7), may file a joint application to the Executive
Director for the establishment of a group account for the purpose
of sharing the cost of benefits paid that are attributable to
service in the employ of those employers. Each such application
shall identify and authorize a group representative to act as the
group's agent for the purposes of this paragraph. Upon his
approval of the application, the Executive Director shall
establish a group account for those employers, effective as of
the beginning of the calendar quarter in which he receives the
application, and shall notify the group's representative of the
effective date of the account. That account shall remain in
effect for not less than one year and thereafter until terminated
at the discretion of the Executive Director or upon application
by the group. Upon establishment of the account, each member of
the group shall be liable for payments in lieu of contributions
with respect to each calendar quarter in the amount that bears
the same ratio to the total benefits paid in that quarter that
are attributable to service performed in the employ of all
members of the group as the total wages paid for service in
employment by that member in that quarter bear to the total wages
paid during that quarter for service performed in the employ of
all members of the group. The Executive Director shall
prescribe such regulations as he deems necessary with respect to
applications for establishment, maintenance and termination of
group accounts that are authorized by this paragraph, for
addition of new members to, and withdrawal of active members
from, those accounts, and for the determination of the amounts
that are payable under this paragraph by members of the group and
the time and manner of those payments.

SECTION 2. AND BE IT FURTHER ENACTED, That Section(s) 24,
25, and 26, respectively, of Article 95A - Unemployment Insurance
Law of the Annotated Code of Maryland be renumbered to be
Section(s) 25, 26, and 27, respectively.