314. The Commission shall, in accordance with its regulations, make a retrospective adjustment of the annual assessment of an employer who meets, for the year of assessment, the requirements prescribed by regulation.
The retrospective adjustment shall take into account the elements prescribed by regulation, in particular, the assumption by the employer of the cost of benefits.
The Commission shall determine annually, by regulation, after actuarial valuation, the insurance premiums necessary for the final adjustment of the annual assessment.
1985, c. 6, s. 314; 1989, c. 74, s. 9.