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09.32.01.00.htm 09.32.01.00. Title 09 MARYLAND DEPARTMENT OF LABOR Subtitle 32 UNEMPLOYMENT INSURANCE Chapter 01 Obligations of Employers Authority: Labor and Employment Article, §8-101, 8-206, 8-305, 8-601, 8-602, 8-613, 8-614, 8-625, 8-626, 8-1002.1, and 8-1005, Annotated Code of Maryland
09.32.01.01.htm 09.32.01.01. 01 Purpose.. This chapter sets out the reporting requirements, payment requirements, and related procedures for employers.
09.32.01.02.htm 09.32.01.02. 02 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) "Contributor" means an employing unit liable for contributions on taxable wages for covered employment.2) "Covered employment" means service performed for an employing unit that is subject to the Unemployment Insurance Law as determined by the Secretary.3) "Department" means the Maryland Department of Labor.. 4) "Reimburser" means a nonprofit organization or
09.32.01.03.htm 09.32.01.03. 03 Reports to Determine Liability.. A. Registration. An employer shall file a registration application with the Comptroller of the Treasury within 20 days after the first day the business begins operation.B. Further Information.. 1) Additional or supplemental reports to determine liability shall be filed at the Secretary's request.2) An employer that contends it is not liable under the Unemployment Insurance Law shall submit to the Secretary information to support that contention.
09.32.01.04.htm 09.32.01.04. 04 Posting of Notices.. An employing unit currently assigned an account number shall post notices in a prominent place near the actual employment locations, in a number and form designated by the Secretary, informing employees:A. That the employing unit is liable for contributions or payments instead of contributions under the Unemployment Insurance Law;B. Of their rights to benefits under the Unemployment Insurance Law; and.
09.32.01.05.htm 09.32.01.05. 05 Charging of Benefit Payments.. A. Contributor.. 1) Benefit Payments Charged. Except as provided in §A(2) of this regulation or in the Unemployment Insurance Law, the earned-rate record of a contributor who is a base period employer shall be charged with all regular and work-sharing benefit payments, the appropriate share of extended benefit payments, and dependents' allowance.2) Benefit Payments Not Chargeable. Benefit payments may not be charged against the earned-rate reco
09.32.01.06.htm 09.32.01.06. 06 Records.. A. Responsibility of Employing Unit.. 1) An employing unit shall record the Social Security number of each of its employees. If an employee does not have a Social Security number, the employing unit shall require the employee to execute the proper application form to acquire a Social Security number within 5 days of the first day of employment.2) Employment Records.. a) An employing unit shall keep employment records safe and readily accessible at the place of busin
09.32.01.07.htm 09.32.01.07. 07 Collateral Security Posted by Certain Reimbursers.. A. Amount and Adjustment of Collateral.. 1) Nonprofit organizations that elect to make payments instead of contributions shall file collateral approved by the Secretary.2) The Secretary shall review the sufficiency of the collateral annually based on the previous year's taxable wages or on any other basis the Secretary deems appropriate. If the amount of existing collateral is less than the employer's average annual
09.32.01.08.htm 09.32.01.08. 08 Group Reporting.. A. Two or more reimbursers may maintain employment records and report to the Secretary as a group, provided the:1) Reimbursers are engaged in essentially the same industry, occupation, or activity; and. 2) Secretary finds that the risk to the Unemployment Insurance Fund represented by each of the members of the group is approximately the same as the risk represented by other members of the group.B. An approved group of reimbursers shall maintain
09.32.01.09.htm 09.32.01.09. 09 Contributions.. A. Contributions are due and shall be paid on or before the last day of the month immediately following each calendar quarter.B. Contributions from an employer whose status is changed by cessation of business, or appointment of a receiver, trustee, trustee in bankruptcy, or other fiduciary are due and shall be paid within 5 days of the change in status.C. Failure to pay the required contributions in the prescribed manner shall result in the imposition
09.32.01.10.htm 09.32.01.10. 10 Payments by Reimbursers.. A. Payments by reimbursers are due and shall be paid within 30 days from the date set forth on the Statement of Reimburseable Benefits.B. Failure to make the required payment in the prescribed manner shall result in the imposition of interest charges as set forth in the Unemployment Insurance Law.C. A reimburser who fails to reimburse the Unemployment Insurance Fund for benefits paid:. 1) May lose its reimburser status and become a con
09.32.01.11.htm 09.32.01.11. 11 Contribution Reports.. A. A contributor shall file with the Secretary, on or before the contribution payment date, a complete and correct contribution report containing:1) Total quarterly wages paid by the contributor;. 2) Taxable quarterly wages paid by the contributor;. 3) Total wages in excess of $8,500 per year (through 1992 the amount is $7,000). 4) Computation of contributions due;. 5) The employing unit's Maryland unemployment insurance account number;.
09.32.01.12.htm 09.32.01.12. 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..
09.32.01.13.htm 09.32.01.13. 13 Closing of Accounts.. A. An employing unit that anticipates that it will not report wages for a 12-month period shall notify the Secretary to close its account.B. An employing unit that has reported no wages for the 12-month period from July 1 through June 30 shall be presumed to no longer be an employing unit and its account shall be closed.
09.32.01.14.htm 09.32.01.14. 14 Wages.. A. Reporting.. 1) Wages to be reported on the quarterly employment report include:. a) All remuneration paid to corporate officers for services rendered to the corporation. Corporation includes "subchapter S" corporations. Wages include draws, profit distributions, and dividends paid to corporate officers as remuneration for services rendered. The form in which remuneration for services is designated and the manner of payment is not determinative of what
09.32.01.15.htm 09.32.01.15. 15 Separation Notice.. Separation notices shall be requested and submitted in accordance with the Unemployment Insurance Law and COMAR 09.32.02.05.
09.32.01.15-1.htm 09.32.01.15-1. 15-1 Report of Work Refusal.. If an employer offers employment to an unemployed individual and the individual refuses the offer, the employer shall notify the Secretary in writing within 15 days after the refusal in order for the refusal to be considered in determining whether the individual is disqualified for benefits.
09.32.01.16.htm 09.32.01.16. 16 Penalties and Interest Assessments.. A. Penalties.. 1) Contribution Reports. An employing unit that fails to file a timely contribution report in the prescribed manner shall pay a penalty of $35.2) Employment Reports. An employing unit that fails to file a timely employment report in the prescribed manner shall pay a penalty of $35.3) Separation Reports. An employing unit that fails to file a timely separation report in the prescribed manner upon the Secretary's request shall pay
09.32.01.17.htm 09.32.01.17. 17 Refunds and Adjustments.. A. Application for refunds and adjustments shall be processed in accordance with the Unemployment Insurance Law.B. Refunds.. 1) Automatic Refund. In each quarter when the Secretary determines that a refund due an employing unit is less than $100, the Secretary shall automatically issue a refund to that employing unit.2) In each quarter when the Secretary determines that a refund due an employing unit is $100 or over, the refund may be appli
09.32.01.18.htm 09.32.01.18. 18 Presumption of Employee.. A. Employee. A person performing services is presumed to be an employee, regardless of whether a common law master and servant relationship exists, unless specifically exempted under the Unemployment Insurance Law or these regulations.B. Independent Contractor.. 1) To overcome the employee presumption, an employing unit shall establish that the person performing services is an independent contractor.2) The Secretary shall determine that an employing
09.32.01.18-1.htm 09.32.01.18-1. 18-1 Repealed..
09.32.01.18-2.htm 09.32.01.18-2. 18-2 Covered Employment―Certain Business Entities.. A. Sole Proprietorships.. 1) Except as otherwise provided, a person performing services for wages for a sole proprietorship is engaged in covered employment.2) The following persons employed by a sole proprietor are not engaged in covered employment:. a) The sole proprietor;. b) A spouse of the sole proprietor;. c) Children of the sole proprietor under the age of 21; and. d) Parents of the sole proprietor.. B. Partnerships..
09.32.01.18-3.htm 09.32.01.18-3. 18-3 Home Health Care Illustrations.. A. The illustrations in this regulation provide guidance for the home health care industry in the application of Labor and Employment Article, §8-205, Annotated Code of Maryland and do not apply to any other State or federal labor law.B. Illustration 1.. 1) Extra Loving Care (ELC” is a Nursing Referral Service Agency (NRSA” licensed by the Maryland Department of Health (MDH” pursuant to COMAR 10.07.07. It has a registry of cer
09.32.01.19.htm 09.32.01.19. 19 Employment Not Covered when Services Performed for Certain Religiously Affiliated Organizations.. A. A person is not engaged in covered employment when the person is employed by a church or convention or association of churches.B. A person is not engaged in covered employment when the person is employed by an organization which is:1) Operated, supervised, controlled, or principally supported by a church or convention or association of churches; and
09.32.01.20.htm 09.32.01.20. 20 Covered Employment when Service Is Not Performed Entirely within the State.. A. Localized Service. A person is engaged in covered employment in the State when the person's service is localized within the State. Service is localized when it is performed:1) Entirely within the State.. 2) Both within and outside the State, but the service performed outside the State is incidental to the service performed within the State. Service is incidental if it is temporary or transitory in nat
09.32.01.21.htm 09.32.01.21. 21 Successor Determinations Under §8-613—and 8-614.. A. Common ownership, management, or control exists between the successor employer and the predecessor employer when any person serves in any of the following positions in both the predecessor and successor employer:1) Sole proprietor, which includes spouse, children, and parents of a sole proprietor;. 2) Partner of a partnership;. 3) Member of a limited liability company;. 4) Chief Executive Officer;. 5) Chief Financial Officer;.
09.32.01.22.htm 09.32.01.22. 22 Transfer of Operations from Another State.. A. The transfer of a business from another state to this State within the meaning of the Unemployment Insurance Law occurs only when an operation maintained by an employing unit in another state has been closed, discontinued, or curtailed, in whole or in part, and that same operation is transferred into Maryland. The opening of new branches, new offices, or new retail outlets in this State does not constitute a transfer.
09.32.01.23.htm 09.32.01.23. 23 Common Paymasters.. A. Definitions.. 1) For the purpose of this regulation, "related corporation" means a member of a controlled group of corporations as the term is defined in the Internal Revenue Code.2) For purposes of this regulation, an individual is considered "concurrently employed" by two or more related corporations if the individual performs services for covered wages for the common paymaster for some portion of each calendar year.B. Payment through Common Paymaster..
09.32.01.24.htm 09.32.01.24. 24 Deletion of Wages-Aggravated Misconduct.. A. When a claimant is disqualified from receiving benefits for reasons determined to constitute aggravated misconduct under the Unemployment Insurance Law, wages from the base period employer against whom the aggravated misconduct was committed shall be deleted as set forth in §B of this regulation.B. Wages shall be deleted for:. 1) Only the employing unit from which the claimant was discharged or suspended for reasons which are
09.32.01.25.htm 09.32.01.25. 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 t
09.32.01.26.htm 09.32.01.26. 26 Professional Employer Organizations.. A. Professional Employer Organization.. 1) "Professional employer organization" means an employing unit which places all or part of a client company's workers on its payroll or payrolls and, by written agreement, assigns or leases the workers to the client company.2) "Professional employer organization" does not mean a temporary help firm within the meaning of this subtitle.B. Obligations of a Professional Employer Organization..
09.32.01.9999.htm 09.32.01.9999. Administrative History Effective date: February 1, 1973. Regulation .02A amended effective March 1, 1982 (9:4 Md. R. 330). Regulation .04B amended effective July 28, 1978 (5:15 Md. R. 1187). Regulation .05A, D, F, G, H amended effective September 14, 1981 (8:18 Md. R. 1477). Regulation .05H amended effective March 30, 1977 (4:7 Md. R. 577) December 30, 1977 (4:27 Md. R. 2104)Regulation .08B amended effective September 14, 1981 (8:18 Md. R. 1477).
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