In re the Claim of Mark Hotel Corp.

Section 581 of the Labor Law (added by L. 1951, ch. 645) established an experience-rating system which provides for variations in the unemployment insurance contribution rates of qualified employers from the standard rate of 2.7%. This appeal is not concerned with the intricacies of the detailed method of arriving at a given employer’s rate. Suffice it to say that the purpose of the system is to encourage co-operation of employers with the administration of the unemployment insurance law and, in general, gives an employer a rate benefit for a favorable employment experience and a favorable…