In re Tri-State Newspaper Service, Inc.

Appeal from a decision of the Unemployment Insurance Appeal Board, filed May 25, 1993, which revised the employer’s unemployment insurance contribution rate.

Labor Law § 581 provides for an experience-rating system which allows for variations in the unemployment insurance contribution rates from the standard rate of qualified employers. Thus, an employer with a good employment history will have a tax rate lower than the standard rate. On the other hand, if an employer’s account registers a negative balance in excess of 2% of the employer’s payroll, this amount is transferred as a charge to the…