Md. Code Regs. 09.32.01.25

Current through Register Vol. 51, No. 22, November 1, 2024

Section 09.32.01.25 - Unemployment Insurance Tax Preparers

A. Definition and Scope.

(1) Definition. "Unemployment insurance tax preparer" means a person who files quarterly unemployment insurance contribution reports on behalf of employing units for compensation.

(2) Scope. Sections B-----D of this regulation apply to unemployment insurance tax preparers who file on behalf of 100 or more employing units.

B. Method of Filing.

(1) Contribution Reports and Employment Reports. An unemployment insurance tax preparer shall file the information required in Regulations .11 and .12 of this chapter on magnetic tape or, if approved by the Secretary, on other magnetic media.

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

(3) An unemployment insurance tax preparer shall obtain the prescribed format for magnetic media reporting by contacting the Department's Office of Unemployment Insurance.

C. Method of Payment. An unemployment insurance tax preparer shall remit unemployment insurance contributions on behalf of employing units in one lump sum payment that covers in full the total contribution payments for all the employing units that the preparer represents.

D. Waiver.

(1) An unemployment insurance tax preparer required to report on magnetic media may request, at least 30 days before the due date of the contribution reports or employment reports, that the Secretary waive the requirement for that quarter.

(2) The Secretary may waive the requirement for any quarterly filing if the requirement will result in undue hardship to the unemployment insurance tax preparer.

E. Penalty. An employing unit whose unemployment insurance tax preparer fails to file the contribution reports, employment reports, or the contribution payments in the prescribed manner is subject to the penalties set forth in Regulation .16A(1) of this chapter.

Md. Code Regs. 09.32.01.25

Regulation .25 adopted effective January 2, 1994 (20:26 Md. R. 2029)