Md. Code, Lab. & Empl. § 8-612

Current with changes from the 2024 Legislative Session

Section 8-612 - Computation of earned rate

(a)

(1) Subject to paragraph (2) of this subsection, on the basis of the earned rating record of an employing unit that qualifies for an earned rate of contribution under § 8-610 of this subtitle, the Secretary shall compute to the 4th decimal place a benefit ratio for the employing unit in accordance with subsection (b) or (c) of this section.

(2) The Secretary may not assign an earned rate of contribution that is less than 0.3% or more than 13.5%.

(b) For an employing unit that qualifies under § 8-610(a)(2) of this subtitle, the Secretary shall compute a benefit ratio by:

(1) adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the 3 rating years immediately preceding the computation date; and

(2) dividing the figure determined under item (1) of this subsection by the total of the reported taxable wages for the same period.

(c) For an employing unit that qualifies under § 8-610(a)(3) of this subtitle, the Secretary shall compute a benefit ratio for the employing unit by:

(1) adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the period beginning with the 1st day of the calendar quarter in which the employing unit first became subject to this title and ending on the June 30 immediately preceding the computation date; and

(2) dividing the figure obtained under item (1) of this subsection by the total of the reported taxable wages for the same period.

(d)

(1) Except as provided in subsections (f), (g), and (h) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table A
Employing Unit's Benefit Ratio		Employing Unit's Rate
(1)	.0000 - ....................................................................	0.30%
(2)	.0001 - .0027 ................................................................	0.60%
(3)	.0028 - .0054 ................................................................	0.90%
(4)	.0055 - .0081 ................................................................	1.20%
(5)	.0082 - .0108 ................................................................	1.50%
(6)	.0109 - .0135 ................................................................	1.80%
(7)	.0136 - .0162 ................................................................	2.10%
(8)	.0163 - .0189 ................................................................	2.40%
(9)	.0190 - .0216 ................................................................	2.70%
(10)	.0217 - .0243 ................................................................	3.00%
(11)	.0244 - .0270 ................................................................	3.30%
(12)	.0271 - .0297 ................................................................	3.60%
(13)	.0298 - .0324 ................................................................	3.90%
(14)	.0325 - .0351 ................................................................	4.20%
(15)	.0352 - .0378 ................................................................	4.50%
(16)	.0379 - .0405 ................................................................	4.80%
(17)	.0406 - .0432 ................................................................	5.10%
(18)	.0433 - .0459 ................................................................	5.40%
(19)	.0460 - .0486 ................................................................	5.70%
(20)	.0487 - .0513 ................................................................	6.00%
(21)	.0514 - .0540 ................................................................	6.30%
(22)	.0541 - .0567 ................................................................	6.60%
(23)	.0568 - .0594 ................................................................	6.90%
(24)	.0595 - .0621 ................................................................	7.20%
(25)	.0622 - and over ...........................................................	50%

(2) Except as provided in subsections (f), (g), and (h) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 4.5%, but is not in excess of 5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table B
Employing Unit's Benefit Ratio		Employing Unit's Rate
(1)	.0000 - .....................................................................	0.60%
(2)	.0001 - .0027 .................................................................	0.90%
(3)	.0028 - .0054 .................................................................	1.20%
(4)	.0055 - .0081 .................................................................	1.50%
(5)	.0082 - .0108 .................................................................	1.80%
(6)	.0109 - .0135 .................................................................	2.10%
(7)	.0136 - .0162 .................................................................	2.40%
(8)	.0163 - .0189 .................................................................	2.70%
(9)	.0190 - .0216 .................................................................	3.00%
(10)	.0217 - .0243 .................................................................	3.30%
(11)	.0244 - .0270 .................................................................	3.60%
(12)	.0271 - .0297 .................................................................	3.90%
(13)	.0298 - .0324 .................................................................	4.20%
(14)	.0325 - .0351 .................................................................	4.50%
(15)	.0352 - .0378 .................................................................	4.80%
(16)	.0379 - .0405 .................................................................	5.10%
(17)	.0406 - .0432 .................................................................	5.40%
(18)	.0433 - .0459 .................................................................	5.70%
(19)	.0460 - .0486 .................................................................	6.00%
(20)	.0487 - .0513 .................................................................	6.30%
(21)	.0514 - .0540 .................................................................	6.60%
(22)	.0541 - .0567 .................................................................	6.90%
(23)	.0568 - .0594 .................................................................	7.20%
(24)	.0595 - .0621 .................................................................	7.50%
(25)	.0622 - .0648 .................................................................	7.80%
(26)	.0649 - .0675 .................................................................	8.10%
(27)	.0676 - .0702 .................................................................	8.40%
(28)	.0703 - .0729 .................................................................	8.70%
(29)	.0730 - and over ............................................................	9.00%

(3) Except as provided in subsections (f), (g), and (h) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 4%, but is not in excess of 4.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table C
Employing Unit's Benefit Ratio		Employing Unit's Rate
(1)	.0000 - .....................................................................	1.00%
(2)	.0001 - .0027 ................................................................	1.50%
(3)	.0028 - .0054 .................................................................	1.80%
(4)	.0055 - .0081 .................................................................	2.10%
(5)	.0082 - .0108 .................................................................	2.40%
(6)	.0109 - .0135 ................................................................	2.70%
(7)	.0136 - .0162 ................................................................	3.00%
(8)	.0163 - .0189 ................................................................	3.30%
(9)	.0190 - .0216 ................................................................	3.60%
(10)	.0217 - .0243 ................................................................	3.90%
(11)	.0244 - .0270 ................................................................	4.20%
(12)	.0271 - .0297 ................................................................	4.50%
(13)	.0298 - .0324 ................................................................	4.80%
(14)	.0325 - .0351 ................................................................	5.10%
(15)	.0352 - .0378 ................................................................	5.40%
(16)	.0379 - .0405 ................................................................	5.70%
(17)	.0406 - .0432 ................................................................	6.00%
(18)	.0433 - .0459 ................................................................	6.30%
(19)	.0460 - .0486 ................................................................	6.60%
(20)	.0487 - .0513 ................................................................	6.90%
(21)	.0514 - .0540 .................................................................	7.20%
(22)	.0541 - .0567 ................................................................	7.50%
(23)	.0568 - .0594 ................................................................	7.80%
(24)	.0595 - .0621 ................................................................	8.10%
(25)	.0622 - .0648 ................................................................	8.40%
(26)	.0649 - .0675 ................................................................	8.70%
(27)	.0676 - .0702 ................................................................	9.00%
(28)	.0703 - .0729 ................................................................	9.30%
(29)	.0730 - .0756 ................................................................	9.60%
(30)	.0757 - .0783 ................................................................	9.90%
(31)	.0784 - .0810 ................................................................	10.20%
(32)	.0811 - and over ...........................................................	10.50%

(4) Except as provided in subsections (f), (g), and (h) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 3.5%, but is not in excess of 4% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table D
Employing Unit's Benefit Ratio		Employing Unit's Rate
(1)	.0000 - .....................................................................	1.40%
(2)	.0001 - .0027 .................................................................	2.10%
(3)	.0028 - .0054 .................................................................	2.40%
(4)	.0055 - .0081 .................................................................	2.70%
(5)	.0082 - .0108 .................................................................	3.00%
(6)	.0109 - .0135 .................................................................	3.30%
(7)	.0136 - .0162 .................................................................	3.60%
(8)	.0163 - .0189 .................................................................	3.90%
(9)	.0190 - .0216 .................................................................	4.20%
(10)	.0217 - .0243 .................................................................	4.50%
(11)	.0244 - .0270 .................................................................	4.80%
(12)	.0271 - .0297 .................................................................	5.10%
(13)	.0298 - .0324 .................................................................	5.40%
(14)	.0325 - .0351 .................................................................	5.70%
(15)	.0352 - .0378 .................................................................	6.00%
(16)	.0379 - .0405 .................................................................	6.30%
(17)	.0406 - .0432 .................................................................	6.60%
(18)	.0433 - .0459 .................................................................	6.90%
(19)	.0460 - .0486 .................................................................	7.20%
(20)	.0487 - .0513 .................................................................	7.50%
(21)	.0514 - .0540 .................................................................	7.80%
(22)	.0541 - .0567 .................................................................	8.10%
(23)	.0568 - .0594 .................................................................	8.40%
(24)	.0595 - .0621 .................................................................	8.70%
(25)	.0622 - .0648 .................................................................	9.00%
(26)	.0649 - .0675 .................................................................	9.30%
(27)	.0676 - .0702 .................................................................	9.60%
(28)	.0703 - .0729 .................................................................	9.90%
(29)	.0730 - .0756 .................................................................	10.20%
(30)	.0757 - .0783 .................................................................	10.50%
(31)	.0784 - .0810 .................................................................	10.80%
(32)	.0811 - .0837 .................................................................	11.10%
(33)	.0838 - .0864 .................................................................	11.40%
(34)	.0865 - .0891 .................................................................	11.70%
(35)	.0892 - and over ............................................................	11.80%

(5) Except as provided in subsections (f), (g), and (h) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 3%, but is not in excess of 3.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table E
Employing Unit's Benefit Ratio		Employing Unit's Rate
(1)	.0000 - ....................................................................	1.80%
(2)	.0001 - .0027 ................................................................	2.60%
(3)	.0028 - .0054 ................................................................	2.90%
(4)	.0055 - .0081 ................................................................	3.20%
(5)	.0082 - .0108 ................................................................	3.50%
(6)	.0109 - .0135 ................................................................	3.80%
(7)	.0136 - .0162 ................................................................	4.10%
(8)	.0163 - .0189 ................................................................	4.40%
(9)	.0190 - .0216 ................................................................	4.70%
(10)	.0217 - .0243 ................................................................	5.00%
(11)	.0244 - .0270 ................................................................	5.30%
(12)	.0271 - .0297 ................................................................	5.60%
(13)	.0298 - .0324 ................................................................	5.90%
(14)	.0325 - .0351 ................................................................	6.20%
(15)	.0352 - .0378 ................................................................	6.50%
(16)	.0379 - .0405 ................................................................	6.80%
(17)	.0406 - .0432 ................................................................	7.10%
(18)	.0433 - .0459 ................................................................	7.40%
(19)	.0460 - .0486 ................................................................	7.70%
(20)	.0487 - .0513 ................................................................	8.00%
(21)	.0514 - .0540 ................................................................	8.30%
(22)	.0541 - .0567 ................................................................	8.60%
(23)	.0568 - .0594 ................................................................	8.90%
(24)	.0595 - .0621 ................................................................	9.20%
(25)	.0622 - .0648 ................................................................	9.50%
(26)	.0649 - .0675 ................................................................	9.80%
(27)	.0676 - .0702 ................................................................	10.10%
(28)	.0703 - .0729 ................................................................	10.40%
(29)	.0730 - .0756 ................................................................	10.70%
(30)	.0757 - .0783 ................................................................	11.00%
(31)	.0784 - .0810 ................................................................	11.30%
(32)	.0811 - .0837 ................................................................	11.60%
(33)	.0838 - .0864 ................................................................	11.90%
(34)	.0865 - .0891 ................................................................	12.20%
(35)	.0892 - .0918 ................................................................	12.50%
(36)	.0919 - .0945 ................................................................	12.80%
(37)	.0946 - and over ...........................................................	12.90%

(6) Except as provided in subsections (f), (g), and (h) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year is not in excess of 3% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table F
Employing Unit's Benefit Ratio		Employing Unit's Rate
(1)	.0000 - ....................................................................	2.20%
(2)	.0001 - .0027 ................................................................	3.10%
(3)	.0028 - .0054 ................................................................	3.40%
(4)	.0055 - .0081 ................................................................	3.70%
(5)	.0082 - .0108 ................................................................	4.00%
(6)	.0109 - .0135 ................................................................	4.30%
(7)	.0136 - .0162 ................................................................	4.60%
(8)	.0163 - .0189 ................................................................	4.90%
(9)	.0190 - .0216 ................................................................	5.20%
(10)	.0217 - .0243 ................................................................	5.50%
(11)	.0244 - .0270 ................................................................	5.80%
(12)	.0271 - .0297 ................................................................	6.10%
(13)	.0298 - .0324 ................................................................	6.40%
(14)	.0325 - .0351 ................................................................	6.70%
(15)	.0352 - .0378 ................................................................	7.00%
(16)	.0379 - .0405 ................................................................	7.30%
(17)	.0406 - .0432 ................................................................	7.60%
(18)	.0433 - .0459 ................................................................	7.90%
(19)	.0460 - .0486 ................................................................	8.20%
(20)	.0487 - .0513 ................................................................	8.50%
(21)	.0514 - .0540 ................................................................	8.80%
(22)	.0541 -- .0567 ................................................................	9.10%
(23)	.0568 - .0594 ................................................................	9.40%
(24)	.0595 - .0621 ................................................................	9.70%
(25)	.0622 - .0648 ................................................................	10.00%
(26)	.0649 - .0675 ................................................................	10.30%
(27)	.0676 - .0702 ................................................................	10.60%
(28)	.0703 - .0729 ................................................................	10.90%
(29)	.0730 - .0756 ................................................................	11.20%
(30)	.0757 - .0783 ................................................................	11.50%
(31)	.0784 - .0810 .................................................................	11.80%
(32)	.0811 - .0837 .................................................................	12.10%
(33)	.0838 - .0864 .................................................................	12.40%
(34)	.0865 - .0891 .................................................................	12.70%
(35)	.0892 - .0918 .................................................................	13.00%
(36)	.0919 - .0945 .................................................................	13.30%
(37)	.0946 - and over ...........................................................	13.50%

(e) For the purpose of making any computation under this section:

(1) money that has been credited to the account of the State in the Unemployment Trust Fund under § 903 of the Social Security Act and that has been appropriated for expenses of administration, whether or not withdrawn from the account, shall be excluded from the total amount available for benefits in the Unemployment Insurance Fund; and

(2) the total amount available for benefits in the Unemployment Insurance Fund includes:

(i) money receivable by the Unemployment Insurance Fund as federal reimbursement for shareable benefits under the Federal-State Extended Unemployment Compensation Act of 1970;

(ii) all advance payments made to the Unemployment Insurance Fund on behalf of eligible employing units who elect to make reimbursement payments; and

(iii) money receivable by the Unemployment Insurance Fund from an eligible employing unit who elects to make reimbursement payments.

(f) Except as provided in subsections (g) and (h) of this section, for any calendar year beginning on or after January 1, 2017, the Table of Rates in effect for the immediately preceding calendar year shall continue to apply if:

(1) the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year was at a level that would result in a Table of Rates that had lower rates being applied under subsection (d) of this section; and

(2) the federal funding goals requirement in 20 C.F.R. § 606.32 were not met as of December 31 of the second immediately preceding calendar year.

(g)

(1) Based on the availability of qualified federal funds and notwithstanding any other provision of law, for fiscal year 2022, the Governor shall include in the annual budget bill an appropriation of funds towards replenishment of the unemployment insurance trust fund in an amount sufficient to result in the earned rate of contributions for calendar year 2022 being calculated using Table C of the Table of Rates, based on the funding requirements of subsection (d)(3) of this section.

(2) The appropriation required under paragraph (1) of this subsection may be used for administrative costs, including repayments, if any, of federal funds.

(h) Notwithstanding any other provision of law, the earned rate of contributions for calendar year 2023 shall be calculated using Table C of the Table of Rates specified in subsection (d) of this section.

Md. Code, LE § 8-612

Amended by 2021 Md. Laws, Ch. 73, Sec. 1, eff. 4/13/2021.

Amended by 2016 Md. Laws, Ch. 337, Sec. 1, eff. 7/1/2016.