96. (1) Where the assessment is based on the pay-roll of the employer and the pay-roll includes the salary or wages of a workman whose rate of pay is greater than the maximum rate of annual earnings established under subsection 1 of section 46, the excess shall be deducted from the amount of the pay-roll and the assessment shall be based on the amount of the pay-roll as so reduced.
(2) It shall not be necessary that the assessment upon the employers in a class or sub-class of industries shall be uniform, but they may vary for each industry included in the same class or sub-class in relation to the hazard of such industry.
(3) A system of merit or demerit rating for assessing may, if the Commission deem proper, be adopted.