Md. Code Regs. 09.32.01.11

Current through Register Vol. 52, No. 1, January 10, 2025

Section 09.32.01.11 - Contribution Reports

A. A contributor shall file with the Secretary, on or before the contribution payment date, a complete and correct contribution report containing:

(1) Total quarterly wages paid by the contributor;

(2) Taxable quarterly wages paid by the contributor;

(3) Total wages in excess of $8,500 per year (through 1992 the amount is $7,000);

(4) Computation of contributions due;

(5) The employing unit's Maryland unemployment insurance account number;

(6) The employing unit's tax rate applicable to the quarter filed;

(7) The number of employees performing services for the employing unit in each month of the quarter;

(8) If applicable, penalties or interest as set forth in the Unemployment Insurance Law;

(9) The signature of the employing unit or authorized representative; and

(10) Other information the Secretary may require.

B. Contribution reports shall be filed by an employing unit that operates its business during a calendar quarter, even though no wages were paid during that quarter.

C. Exceptions to Filing Date.

(1) An employing unit that transfers its business to another employer shall file a contribution report within 15 days from the date of discontinuation or transfer.

(2) An employing unit who otherwise discontinues its business or whose status is changed by appointment of a receiver, trustee, trustee in bankruptcy, or other fiduciary, shall file a contribution report within 5 days from the date of this change in status.

Md. Code Regs. 09.32.01.11

Regulations .11, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)
Regulation .11A amended effective November 23, 1992 (19:23 Md. R. 2042); January 2, 1994 (20:26 Md. R. 2029)