(1) The department shall reactivate the unemployment insurance account of an employer who begins employing workers within five years from the last date of employment. The department shall assign the employer a contributions rate by taking into account the employer's prior experience rated record.

(a) The department shall assign the lowest deficit contribution rate in effect for the current rate year to a deficit employer who has reported no wages during the three federal fiscal years immediately prior to the rate computation date.

(b) The department shall assign the new employer contribution rate in effect for the current rate year based on the employer's industrial classification to an eligible employer who has reported no wages in the three federal fiscal years immediately prior to the rate computation date.