3098

LAWS OF MARYLAND

Ch. 610

(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)] 2.7 percent of wages paid by [him] THE
EMPLOYER during the fiscal year beginning July 1, 1964, and
during each fiscal year thereafter with respect to employment
occurring after June 30, 1964, THROUGH JUNE 30, 1984, except as
otherwise provided [herein] IN THIS ARTICLE. FOR THE FISCAL YEAR
BEGINNING JULY 1, 1984, AND DURING EACH FISCAL YEAR THEREAFTER,
EACH EMPLOYER SHALL PAY CONTRIBUTIONS AT THE STANDARD RATE OF 5.4
PERCENT OF WAGES PAID BY THE EMPLOYER WITH RESPECT TO EMPLOYMENT
OCCURRING AFTER JUNE 30, 1984, EXCEPT AS OTHERWISE PROVIDED IN
THIS ARTICLE.

(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 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
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