Qualified employer

To be qualified for a normal rate based on experience, an employer or the employer and any predecessor (1) must have been in the system during the five calendar quarters ending on the computation date of any year, (2) must have filed all contribution returns, had an amount of contributions due, or an amount of wages paid determined by the Department of Labor in the three payroll years (the payroll year encompasses the four consecutive calendar quarters ending on September 30) preceding the computation date, and (3) must have paid some remuneration to employees in the payroll year ending September 30 preceding the computation date.