Md. Code Regs. 09.32.01.12

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

Section 09.32.01.12 - Employment Reports

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

(1) Name and Social Security number of each employee;

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

(3) Total quarterly wages paid to each employee;

(4) Total quarterly wages paid by the employing unit; and

(5) Other information the Secretary may require.

B. Exceptions to Filing Date.

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

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

C. Magnetic Media Reporting.

(1) Magnetic Media. Employing units reporting more than 100 employees shall file the information required on the employment report on magnetic tape or, if approved by the Secretary, on other magnetic media.

(2) Format.

(a) The magnetic media report shall conform to the format prescribed by the Secretary.

(b) Employing units may obtain the prescribed format for magnetic media reporting by contacting the Department's Office of Unemployment Insurance.

(3) Waiver.

(a) For not more than four consecutive reporting periods, employing units required to report on magnetic media may request, at least 30 days before the due date of the employment report, that the Secretary waive the requirement for that quarter.

(b) The Secretary may waive the requirement, if the requirement would result in hardship to the employing unit. In determining whether a hardship would result, the Secretary shall consider, among relevant factors, the ability of the employing unit to report by magnetic media at a reasonable cost.

(4) Alternative. The Secretary may approve a request of an employing unit required to report on magnetic media to report on computer diskette in a format acceptable to the Secretary.

(5) Other Employing Units. The Secretary may approve a request of an employing unit not required to report by magnetic media to report on magnetic media or computer diskette.

Md. Code Regs. 09.32.01.12

Regulations .12, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)
Regulation .12A amended effective January 2, 1994 (20:26 Md. R. 2029)
Regulation .12C amended effective May 4, 1998 (25:9 Md. R. 679)