Askov American. [volume] (Askov, Pine County, Minn.) 1914-current, 1937-05-06

ual, trust or estate, partnership
or corporation.
(U Calendar quarter" means
the period of three consecutive
calendar months ending on March
81, June 30, September 80, or De-
cember 81, excluding, however, any
calendar quarter or portion thereof
which occurs prior to January /,
1897, or the equivalent thereof as
the commission may by regulation
prescribe"
Section 2. That Section 4, Chap
ter 2, Extra Session Laws of 1886
is hereby amended to read as fol-
lows:
Section 4. CONTRIBUTIONS.
(a) Payments. Cd On and after
January /, 1896, contributions shall
accrue and become payable by each
employer for each calendar year in
which he is subject to this Act, with
respect to wages payable for en-
ployment Gas defined in Section
(h accruing during such calendar
year. Such contributions shall be-
come due and be paid by each en-
ployer to the commission for the
fund in accordance with such reg
ulations as the commission may
prescribe, and shall not be deduct
ed, in whole or in part, from the
wages of individuals in his en-
ploy. No rule of the commission
shall be put in force which will
permit the payment OF such con-
tributions at a time or under con-
ditions which will not allow the
employer to take credit for such
contribution against the tax i'm
posed by Title TX of the Social
Security Act.
CD In the payment of any con-
tribution, fractional part of a
cent shall be disregarded unless it
amounts to one-half cent or more,
in which case it shall be increased
to one cent.
CD Rate Of Contribution. Each
employer shall pay contributions
equal to the following percentages
of wages payable by him with re-
spect to employment:
Cd Nine-tenths of one per CEN
tum with respect to employment
during the calendar year 1896;
GU One and eight tenths per
centum with respect to employ
ment during the calendar year
1887;
90 Two and seven-tenths per
centum with respect to employ
ment during the calendar year 1888,
1899, 1910; and
ca With respect to employment
after December 81, 1910, the per-
centage determined pursuant to
subsection Co of this section and
after December 81, 1887, in accor-
dance with the guaranteed employ
ment provisions contained in SUBJ
section Cd of this section.
Co Future Rates Based on Bene-
fit Experience.
Cd The commission shall main
tain a separate account for each
employer, and shall credit his &C
count with all the contributions
which he has paid on his own be-
half. But nothing in this Act shall
be construed to grant any en-
| plOyer or individuals in his service
prior claims or rights to the
amounts paid by him into the fund
either on his own behalf or on be-
half of such individuals. Benefits
paid to an eligible individual shall
be charged against the account of
his most recent employers against
whose accounts the m x i m u m
charges hereunder have not pre-
viously been made in the inverse
chronological order in which the
employment Of such individual &C.
CURED, but the maximum amount
so charged against the account of
any employer shall not exceed one
sixth Of the wages payable to such
individual by each such employer
for employment which occurs on
and after the first day of such in
dividuals base period, or sos per
completed calendar quarter or por-
ton thereof. whichever is the lesser.
The commission shall by general
rules prescribe the manner in which
benefits shall be charged against
the accounts of several employers
for whom an individual performed
employment during the same week
but nothing in this section shall be
construed to limit benefits payable
pursuant to Section of this act.
CD The commission may pre-
scribe regulations for the establish
ment, maintenance, and dissolution
of joint accounts by two or more
employers, and shall, In accordance
with such regulations and upon
application by two or more en-
plOyerS to establish such an ac-
count, or to merge their several in
dividual accounts in a joint ac-
count, maintain such joint &C
count as if it constituted a single
employers account.
CD The commission shall, for the
year 1941 and for each calendar
year thereafter, determine the con-
tribution rate of each employer on
the basis of such employers actual
record in the payment of contribu-
tons on his own behalf and with
respect to benefits charged against
his account, in accordance with the
following requirements:
Cd Each employers rate shall be
two and seven-tenths per centum
except as otherwise provided in the
following provisions. No employers
rate shall be less than two and
seven-tenthS per centum unless
there shall have been three calen-
dar years throughout which any
individual in his employ could have
received benefits if eligible.