The potters herald. [volume] (East Liverpool, Ohio) 1899-1982, 1939-08-10
WEST VIRGINIA UNEMPLOYMENT
COMPENSATION LAW EXPLAINED

ing during each year in which he is
subject to this act.
Sec. 5. Rate of Contribution. An en-
ployer shall make payments to the un-
employment compensation fund equal
to the following percentages of wages
payable by him with respect to en-
ployment as follows:
Nine-tenths of one per cent with re-
spect to employment during the year,
one thousand nine hundred thirty-six.
One and eight-tenths per cent with
respect to employment during the
year, one thousand nine hundred
thirty
Two and seven-tenths per cent with
respect to employment during the
years, one thousand nine hundred
thirty eight, one thousand nine hun
dred thirty nine, one thousand nine
hundred forty; and thereafter, the
percentage shall be determined by
sections eight to thirteen of this ar
ticle.
Sec. 6. Pooled Fund. All payments
shall be made to the unemployment
compensation fund. All payments to
the fund shall be pooled and available
to pay benefits to any individual en-
titled thereto under this chapter, ir-
respective Of the. source of the pay
ment. Nothing in this chapter shall
be construed to grant to an employer
or individual in his service prior claim
or right to the amount paid by him to
the unemployment compensation fund.
Sec. 7. Separate Accounts. (D The
director shall maintain a separate ac-
count for each employer, and shall
credit his account with all the con-
tributions paid on his own behalf in
excess of one per centum of his annual
pay roll for each calendar year. But
nothing in this act shall be construed
to grant any employer or Individual in
his service prior claims or rights to
the amounts paid by him into the fund
either on his own behalf or on behalf
of such individuals. Benefits paid to
an eligible individual shall be charged,
in the amount hereinafter provided,
against the account of his most recent
employer, except that if such individ-
ual had not earned within the COM
pleted calendar quarter and the eX
pired portion of the uncompleted cal
endar quarter Immediately preceding
the first week of any continuous period
of unemployment, wages for employ
ment by such most recent employer
equal to more than fourteen times his
weekly benefit amount, such benefits
may also be charged against the ac-
count Of his next most recent employ
er, in the inverse chronological order
in which the employment of such in
dividual occurred. The maximum
amount SO charged against the ac-
count of any employer shall not exceed
one-sixth of the wages payable to such
individual by each such employer for
after the first day of such individuals
base period, and shall not exceed
sixty-five dollars per completed calen-
dar quarter or portion thereof, which
occurs on and after the first day of
such individuals base period. The di-
ACSCOI Wy al lOlCo HlCoSl iDC
the manner in which benefits shall be
charged against the accounts Of sew
eral employers for whom an individual
performed employment at the same
time.
(2) The director may prescribe reg
ulations for the establishment, main
tenance, and dissolution of joint ac-
counts by two or more employers, and
SHALL in accordance with such regula-
tons and upon application by two or
more employers to establish such an
account, or to merge their several in
dividual accounts in a. joint account,
maintain such joint account as if it
constituted a single employers ac-
count.
(3) The director shall, for the year
one thousand nine hundred forty-one
and for each calendar year thereafter,
classify employers in accordance with
their actual experience in the payment
of contributions on their own behalf