Nonpayment of remuneration

An employer who, together with previous owners of the business, paid remuneration in prior years but has paid no remuneration during the payroll year that ended before the computation date, is assigned the normal rate for an employer with a positive account percentage of less than 1% (0.01), except that the rate will not exceed 3.4% (0.034). This rate is in addition to the subsidiary rate and the re‑employment service fund rate.