Maryland Statutes
Title 8 - Unemployment Insurance
Subtitle 6 - Contributions

Part I - Definitions; General Provisions

Section 8-601 - Definitions - (a) In this subtitle the following words have the meanings...

Section 8-602 - Determination of Liability - (a) On the Secretary’s own initiative or on application of...

Section 8-603 - Information for Employees - (a) Each employer shall keep posted in places readily accessible...

Section 8-604 - Request for Review Determination by Employer - (a) In this section, “employer” includes any employer, employing unit,...

Section 8-605 - Appeal of Review Determination Decision - (a) (1) An employer may appeal a review determination decision...

Part II - Contributions

Section 8-606 - Definitions - (a) In this Part II of this subtitle the following...

Section 8-607 - Duty to Pay Contributions - (a) Except as provided in Part III of this subtitle,...

Section 8-607.1 - State Collection of Federal Unemployment Insurance Tax - The Secretary shall: (1) for any calendar year in which...

Section 8-607.2 - Temporary Deferring of Payment of Quarterly Contributions - Payment Date Established - // EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 47 AND...

Section 8-608 - Standard Rate of Contribution - (a) In this subtitle, “standard rate” means the maximum rate...

Section 8-609 - Rate for New Employing Units - (a) (1) In this section the following terms have the...

Section 8-610 - Rate for Employing Unit With Experience - (a) (1) An employing unit that meets the qualifications of...

Section 8-610.1 - Contribution for Failure to Properly Classify Employee - An employing unit that has knowingly failed to properly classify...

Section 8-611 - Earned Rating Record - (a) For each employing unit, the Secretary shall keep an...

Section 8-612 - Computation of Earned Rate - (a) (1) Subject to paragraph (2) of this subsection, on...

Section 8-613 - Contribution Rate on Reorganization or Transfer of Business - (a) (1) In this section the following terms have the...

Section 8-614 - Transfers for Purpose of Lowering Contribution Rates Prohibited - (a) (1) In this section the following terms have the...

Part III - Reimbursement Payments

Section 8-616 - Election Permitted - (a) A nonprofit organization or a governmental entity that has...

Section 8-617 - Time for Filing, Duration, and Termination of Election - (a) (1) A nonprofit organization may make an election that...

Section 8-618 - Required Security for Nonprofit Organizations - (a) This section applies to each nonprofit organization that makes...

Section 8-619 - Group Accounts - (a) (1) Two or more employing units that have made...

Section 8-620 - Manner for Billing and Making Payments - (a) (1) Reimbursement payments shall be made in accordance with...

Section 8-621 - Review of Bill - A bill from the Secretary under § 8–620 of this...

Section 8-622 - Power to Terminate Elections - (a) (1) If a nonprofit organization fails to file a...

Part IV - Enforcement and Collection

Section 8-625 - Employment Records - (a) Each employer shall keep employment records that are accurate...

Section 8-626 - Contribution and Employment Reports - (a) For each calendar quarter, each employing unit shall submit...

Section 8-626.1 - Social Security, Unemployment Insurance, and Date of Employment Reports - (a) In this section, “date of employment” means the date...

Section 8-627 - Separation Notices - (a) (1) Except as provided in subsections (b) and (c)...

Section 8-628 - Accrual Interest - (a) Except as provided in § 8–201.1 of this title,...

Section 8-629 - Collection by Assessment - (a) If an employing unit fails to submit a contribution...

Section 8-630 - Collection by Suit - (a) If, after assessment, an employing unit fails to pay...

Section 8-631 - Disposition of Interest and Penalties Collected - The Secretary shall pay any interest and penalties collected under...

Section 8-632 - Injunction Against Doing Business - (a) If an assessment has become final under § 8-629...

Section 8-633 - Action Against Purchaser of Business - (a) A person who acquires the business, organization, trade, or...

Section 8-634 - Priorities Under Dissolution or Distribution - (a) If the assets of an employing unit are distributed...

Section 8-635 - Settlement - If the Secretary determines that the best interests of the...

Part V - Adjustments and Refunds

Section 8-638 - Overpayment - (a) An employer that has paid to the Secretary, wholly...

Section 8-639 - Refund After Judicial Review - If a final judgment is rendered in favor of an...

Section 8-640 - Loss of Federal Certification - In any year in which this title is not certified...