(a) A nonprofit organization or a governmental entity that has been determined to be an employing unit may make an election in accordance with this Part III.
(b) (1) Under an election, a nonprofit organization shall reimburse the Unemployment Insurance Fund for all regular and work sharing benefits and 50% of extended benefits that are:
(i) attributable to covered employment for the nonprofit organization; and
(ii) paid to individuals for any week of unemployment that begins during the effective period of the election.
(2) If a claimant employed by a reimbursing nonprofit organization on a continuous part–time basis continues to be employed by the nonprofit organization while separated from other employment and is eligible for benefits because of that separation, the nonprofit organization may not be required to reimburse the Unemployment Insurance Fund for the benefits paid to the claimant because of that separation.
(c) Under an election, a governmental entity shall reimburse the Unemployment Insurance Fund for all regular, work sharing, and extended benefits that are:
(1) attributable to covered employment for the governmental entity; and
(2) paid to individuals for any week of unemployment that begins during the effective period of the election.
Structure Maryland Statutes
Title 8 - Unemployment Insurance
Part III - Reimbursement Payments
Section 8-616 - Election Permitted
Section 8-617 - Time for Filing, Duration, and Termination of Election
Section 8-618 - Required Security for Nonprofit Organizations
Section 8-619 - Group Accounts
Section 8-620 - Manner for Billing and Making Payments