Page 64

No. 76 Page 64 of 74 2023

VT LEG #371318 v.1 determined in accordance with subdivisions (5)(A) and (B) of this subsection (c): (A) Proportionate allocation when fewer than all base-period employers are liable for reimbursement. If benefits paid to an individual are based on wages paid by one or more employers that are liable for payments in lieu of contributions and on wages paid by one or more employers who are liable for contributions, the amount of benefits payable by each employer that is liable for payments in lieu of contributions shall be an amount which that bears the same ratio to the total benefits paid to the individual as the total base- period wages paid to the individual by such the employer bear to the total base- period wages paid to the individual by all of his or her the individual’s base- period employers. (B) Proportionate allocation when all base-period employers are liable for reimbursement. If benefits paid to an individual are based on wages paid by two or more employers that are liable for payments in lieu of contributions, the amount of benefits payable by each employer shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base-period wages paid to the individual by the employer bear to the total base-period wages paid to the individual by all of his or her base-period employers. (6) Group accounts. Two or more employers that have become liable for payments in lieu of contributions, in accordance with the provisions of this