SECTION 1. Section 14 of chapter 151A of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after the first paragraph, the following paragraph:-
New employers shall be assigned an initial flat rate for the first five years, unless a claim is made against their account during the third, fourth or fifth years. If no claims are made during the first five years, then the employer shall be assigned a contribution rate pursuant to paragraph (1) of subsection (i). If, however, a claims is made in the third, fourth or fifth years, the employer shall be assigned a contribution rate pursuant to paragraph (1) of subsection (i) at the time the claim is made.
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