Md. Code Regs. 09.32.01.08

Current through Register Vol. 51, No. 12, June 14, 2024

Section 09.32.01.08 - Group Reporting

A. Two or more reimbursers may maintain employment records and report to the Secretary as a group, provided the:

(1) Reimbursers are engaged in essentially the same industry, occupation, or activity; and

(2) Secretary finds that the risk to the Unemployment Insurance Fund represented by each of the members of the group is approximately the same as the risk represented by other members of the group.

B. An approved group of reimbursers shall maintain employment records as a group and report required information to the Secretary in one report covering the entire group.

C. The group report shall designate which reimburser in the group received the services and paid the wages for each of the employees listed. The Secretary shall approve the method of designating the wages.

Md. Code Regs. 09.32.01.08

Regulation .08B amended effective September 14, 1981 (8:18 Md. R. 1477)
Regulations .08, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)