HARRY HUGHES, Governor

3321

FOR the purpose of requiring that unemployment insurance benefits
be charged to an employer when erroneous benefits are paid
due to an error in reporting by the employer; and providing
for a certain waiver.

BY repealing and reenacting, with amendments,

Article 95A - Unemployment Insurance Law

Section 8(c)

Annotated Code of Maryland

(1979 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 95A - Unemployment Insurance Law

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 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.