§ 581. Experience rating. 1. Meaning of terms. As used in this\nsection:\n (a) "Computation date" means December thirty-first of any year.\n (b) "Payroll year" means the period beginning on October first of a\nyear and ending on September thirtieth of the next following year.\n (c) "Qualified employer" means any employer whose account reflects his\nor her experience with respect to unemployment throughout not less than\nthe four consecutive completed calendar quarters ending on the\ncomputation date and who has paid some remuneration in the payroll year\npreceding the computation date and filed all contribution returns\nprescribed by the commissioner for the three payroll years preceding the\ncomputation date on or before such date, or has had an amount of\ncontributions due and/or an amount of wages paid determined by the\ncommissioner pursuant to section five hundred seventy-one of this\narticle. If an employer has ceased to be liable for contributions and\nthe employer's account balance is not subject to transfer under the\nprovisions of subdivision four of this section, such account balance\nshall be transferred to the general account on the computation date\ncoinciding with or immediately following the date on which the\nemployer's liability ceased and shall not thereafter be available to\nsuch employer in the event that the employer again becomes liable for\ncontributions.\n (d) "Employer's account" (1) means an account in the fund reflecting\nan employer's experience with respect to contribution payments and\nexperience rating charges under this article. The commissioner shall\nmaintain such an account for every employer liable for contributions\nunder this article; but nothing in this article shall be construed to\ngrant any employer or any of his employees prior claims or rights to the\namount paid by him into the fund and credited to his employer's account,\nor to any other account, including the general account, either on his\nown behalf or on behalf of his employees. All moneys in such fund, from\nwhatever source derived and to whatever account credited, shall be\npooled and available to pay benefits to any individual entitled thereto\nunder this article.\n (2) Any contributions due but not paid within sixty days of the due\ndate prescribed by regulation of the commissioner shall, when paid, not\nbe credited to an employer's account, but shall be credited to the\ngeneral account, unless such payment was made prior to determination and\ndemand by the commissioner pursuant to section five hundred seventy-one\nof this article.\n (3) Payments in lieu of contributions equal to benefits charged in\nthe last three months of a calendar year shall be credited to the\nemployer's account as of the computation date occurring in that year if\npaid within the time prescribed by the commissioner.\n (4) Any employer may at any time make payments to his account in the\nfund in excess of the requirements of this article. Such payments made\nduring the period from April first through March thirty-first of the\nfollowing year shall be credited to the employer's account as of the\ncomputation date occurring within such period.\n (5) For the purpose of determining the size of fund index, all\npayments in lieu of contributions and voluntary, excess contribution\npayments made by employers shall be included in the fund balance on the\ncomputation date next following the date of payments. Such excess\ncontributions shall be irrevocable and not subject to refund or credit\nafter acceptance by the commissioner and deposit in the fund.\n (e) "Experience rating charge" means a debit to an employer's account\nreflecting a payment of benefits.\n (1) Whenever benefits are paid to a claimant, experience rating\ncharges shall be debited to the appropriate account. The commissioner\nshall notify each employer not more frequently than monthly as to each\nexperience rating charge which is being made to the employer's account.\nSuch
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