Section 172-25-5 - Experience Rating RecordsA. The bureau shall establish and maintain an account of experience rating record for an employee leasing company in accordance with Section 1221(3) and 1221(4). The leasing company's experience rating record will include all taxes paid, all benefits charged to its account and all taxable wages reported by the leasing company for the employees of the leasing company and employees leased to its client companies. All taxes paid, all benefits charged to its account, and all taxable wages reported that accumulated in the experience rating record of the employee leasing company shall remain in its account and shall be used to calculate the experience rate of the employee leasing company without regard to the termination of a client company or companies leasing contract or arrangement.B. Whenever an employee leasing contract or arrangement with a client company is terminated, the bureau shall determine if the client company had an experience rating record prior to entering into the employee leasing contract or arrangement. If the bureau determines that the client company had an experience rating record established prior to entering an employee leasing contract or arrangement and the client company has not paid wages within 12 consecutive calendar quarters following the last calendar quarter in which it paid wages, its experience rating record shall not be reinstated. Taxes paid, benefits charged, and taxable wages reported by the employee leasing company for employees leased to the client company shall not be included in the experience rating record of the client company.12- 172 C.M.R. ch. 25, § 5