Evening star., 1943-06-11
f EMPLOYER Account on Individual
Basis Under Experience Rating
Method Of Figuring Unemployment Tax
Explained in Last of Three Articles

given to those employers who qualify
for reduced rates. This additional
credit is earned" by the employer
and amounts to the difference be-
tween the reduced rate and the
standard 81 per cent rate.
Thus an employer vino qualities
for the lowest rate of one tenth of
one per cent because of a favorable
employment record will pay an un-
employment compensation tax of
four-tenthS of one per Cent-One-
tenth OF one per cent to the District
fund and three-tenths of one per
cent to the Federal fund-an actual
net saving of 2.6 per cent because of
the additional credit
Benefits are paid to employees on
the basis of their employment during
I that time designated as their base
period which is the first four of the
last five completed calendar quarters
preceding their unemployment. If.
during that four quarter period. an
employe has worked for more than
one employer, benefits paid out are
chargeable against those EMPLOYERS
during his base period in proportion
to the amount of time employed by
each employer.
Delay in Learning Rates.
Under the provisions of the recent
amendment, experience rating goes
into effect in the District beginning
July l, l943. 1t will be necessary to
pay the usual 81 per cent rate
for the calendar quarter of April
through June of this year. Due to
the fact that there necessarily will
be a time lapse until the records of
the District Unemployment Com
pensation Board can be processed for
a change-over from the standard 2.7
per cent rate to the experience rating
basis, employers will probably not
learn of their new rates for several
months.
So that employers might have the
advantage of possible rate reduc-
tions for the balance of this year,
1t was necessary to apply COM
putation date different from that
which would normally hold when
computing the tax rate on a CAL
endar-year basis Consequently. the
rate for June to December. 1943,
will be figured for the three-year
period ending December 81, 1912.
For the calendar year 1914. however
and each calendar year thereafter
the computation date will be June
80 of the preceding year.
Provision for Appeals.
Since benefits paid out directly
affect each employers contribution
rate, employers will note carefully
each claim for benefits filed by for
mer employees. Proper appeals pro-
visions are made for the protection
of both the employe and the en-
ployer.
Hearings may be held before an
appeal tribunal appointed by the
Unemployment Compensation Board
1t is composed of an examiner, who
acts as chairman. and one en-
ploye and one employer representa-
tive. Also contained in the bill are
provisions for court review of any
final decision by the board. The
first court of jurisdiction shall be
the District Court. from which a
further appeal may be taken to
the United States Court of Appeals.
No employer or employe may en-
ter into any agreement that the
employe is required to pay any part
of the employers contributions,
either by payroll deductions or 9TH
erwise. No assignment may be made
of any benefits payable under the
act. and the rights to any benefits
shall be exempt from levy, execu-
tion and attachment. Fines and
imprisonment are provided for vio-
lations Of the provisions of the law
Each Has Stake in Fund.
One of the greatest recognized
advantages of experience rating is
LnaL because OF ltS eHeCC on en-
ployers' tax rates. the employers
will maintain a vigilant watch on
the administration of the law. The
District Unemployment Compensa-
ton Board and its administrative
officers will welcome employe and
employer interest alike.
1t is primarily District agency
and with 36 million dollars involved
every worker and employer has
stake in 1t and will benefit by not
countenancing abuses of the priv
ileges granted by the law The re-
serve fund will be one of the Dis
tricts most important buffers against
a postwar depression in Washing
ton.