Benefits paid but not charged to the experience-rating account of any employer based on subdivisions 61-5-39 (1) to (9), inclusive, shall be prorated among all the employer experience-rating accounts as follows: One hundred percent of such noncharges for the preceding calendar year are divided by the total taxable payroll for the preceding calendar year. The ratio obtained is multiplied by each experience-rated employer's taxable payroll for the preceding year and the result of this computation is deducted from each employer's account balance. The deductions from each employer's account balance shall be credited to the pool account.
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