reglab/housing_qa huggingface dataset:
MD. Labor and Employment Code Ann. §  8-608 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part II - Contributions|Section 8-608 - Standard Rate of Contribution

    (a)    In this subtitle, “standard rate” means the maximum rate in the applicable Table of Rates under § 8-612(d) of this subtitle.    (b)    Except as otherwise provided in this subtitle, an employing unit shall pay contributions at the standard rate applied to the taxable wage base.
MD. Labor and Employment Code Ann. §  8-609 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part II - Contributions|Section 8-609 - Rate for New Employing Units

    (a)    (1)    In this section the following terms have the meanings indicated.        (2)    “Employer industry category” means the 6–digit North American Industry Classification System promulgated by the Federal Office of Management and Budget.        (3)    “New employer” means an employing unit that does not qualify for an earned rate under § 8–610 of this subtitle.    (b)    A new employer shall pay contributions at a rate that does not exceed 2.6% of the taxable wage base, and that is the highest of:        (1)    1% of the taxable wage base;        (2)    the 5–year benefit cost rate of the State as computed under subsection (c) of this section; or        (3)    the contribution rate under § 8–612 of this subtitle that applies to an employing unit with a benefit ratio of 0.000.    (c)    Annually, the Secretary shall compute the 5–year benefit cost rate of the State by dividing the sum of regular benefits, work sharing benefits, and 50% of extended benefits that the State paid during the 5 consecutive calendar years immediately preceding the computation date by the total amount of wages that employing units in the State paid during the same period that were subject to contributions.    (d)    (1)    In this subsection, “foreign contractor” means a person:            (i)    who, for a commission or fixed price bids on, accepts, or offers to accept orders or contracts for performing or superintending construction, removal, repair, or improvement of any building or structure that is permanently annexed to real property that is owned, controlled, or leased by another person; and            (ii)    all or a majority part of whose primary operations traditionally have been and continue to be based or headquartered in another state and are not controlled or directed from this State.        (2)    The contribution rate for a new employer who is a foreign contractor shall be the average of the rates for employers in the State in the same employer industry category as the foreign contractor, except that the rate may not be lower than the new employer rate in effect for that year.
MD. Labor and Employment Code Ann. §  8-610 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part II - Contributions|Section 8-610 - Rate for Employing Unit With Experience

    (a)    (1)    An employing unit that meets the qualifications of this subsection shall be assigned an earned rate of contribution that is based on the experience of the employing unit.        (2)    An employing unit qualifies under this subsection if, during each of the 3 rating years immediately preceding the computation date the employing unit:            (i)    had an earned rating record that was chargeable with benefits; and            (ii)    reports taxable wages as required by § 8–626 of this subtitle for the 3 rating years immediately preceding the computation date.        (3)    An employing unit that does not qualify under paragraph (2) of this subsection qualifies if:            (i)    throughout the rating year immediately preceding the computation date, the employing unit had an earned rating record that was chargeable with benefits; and            (ii)    during each of the 2 rating years immediately preceding the computation date, the employing unit reports taxable wages as required by § 8–626 of this subtitle for the 2 rating years immediately preceding the computation date.    (b)    (1)    An employing unit that transfers an operation from another state to this State qualifies for an earned rate of contribution effective on the transfer if:            (i)    the employing unit had the experience with benefit charges and payrolls in the other state that subsection (a)(2) of this section requires an employing unit to have in this State; and            (ii)    the employing unit submits to the Secretary an application that includes the information that is needed to determine the benefit ratio of the employing unit as if the benefit charges and payrolls in the other state had been paid in this State.        (2)    The Secretary shall determine the accuracy of the information in the application.    (c)    If an employing unit has met each of the requirements to qualify for an earned rate but files no contribution reports for any of the 3 rating years immediately preceding the computation date as required by § 8–626 of this subtitle, the Secretary shall assign the employing unit the standard rate of contribution.    (d)    (1)    On termination of an election, a nonprofit organization or a governmental entity is presumed:            (i)    to have reported wages in each calendar year during the election in which the employing unit actually paid individuals for services; and            (ii)    to have been chargeable with benefits during any period when it was subject to this title under an election.        (2)    The basis for calculating an earned rating record shall be money paid for services and benefits paid.
MD. Labor and Employment Code Ann. §  8-610.1 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part II - Contributions|Section 8-610.1 - Contribution for Failure to Properly Classify Employee

    An employing unit that has knowingly failed to properly classify an individual as an employee under § 8–201.1 of this title shall pay contributions for 2 years:        (1)    at a rate applied to the taxable wage base that would have been assigned to the employing unit under this subtitle if the employing unit had not knowingly failed to properly classify an individual as an employee; plus        (2)    two percentage points.
MD. Labor and Employment Code Ann. §  8-612 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part II - Contributions|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 subsection (f) 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.
MD. Labor and Employment Code Ann. §  8-614 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part II - Contributions|Section 8-614 - Transfers for Purpose of Lowering Contribution Rates Prohibited

    (a)    (1)    In this section the following terms have the meanings indicated.        (2)    “Knowingly” means having actual knowledge or acting with deliberate ignorance or reckless disregard for the prohibition involved.        (3)    “Person” means, as defined in § 7701(a)(1) of the Internal Revenue Code of 1986, an individual, trust, estate, partnership, association, company, or corporation.        (4)    “Trade or business” includes the employer’s workforce.        (5)    “Violates or attempts to violate” includes intent to evade, misrepresentation, or willful nondisclosure.    (b)    If, following a transfer of experience, the Secretary determines that the transfer of trade or business occurred primarily or solely to obtain a reduced liability for contributions:        (1)    the experience rating accounts of the employing units involved shall be combined into a single account and a single rate assigned to the account; and        (2)    the employing units shall be subject to the penalties set forth in this section.    (c)    If an employing unit knowingly violates or attempts to violate any provision of this subtitle related to determining the assignment of a contribution rate, the employing unit shall be subject to the following penalties:        (1)    the employing unit shall be assigned the highest rate assignable under this subtitle for the rate year during which the violation or attempted violation occurred and the 3 rate years immediately following this rate year; or        (2)    if the employing unit is already assigned the highest rate for any year, or if the amount of increase in the employing unit’s rate would be less than 2% for that year, then a penalty rate of contributions of 2% of taxable wages shall be imposed for that year.    (d)    If a person, who is not an employing unit, violates, attempts to violate, or knowingly advises an employing unit in a manner that results in a violation of this subtitle, the person shall be subject to a civil money penalty of not more than $5,000.    (e)    The Secretary shall establish procedures to identify the transfer or acquisition of a trade or business for purposes of this section and § 8–613 of this subtitle.    (f)    An employing unit that knowingly violates or attempts to violate any provision of this subtitle is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 1 year or a fine not exceeding $10,000 or both.    (g)    A person, who is not an employing unit, who violates, or attempts to violate, or who knowingly advises an employing unit or a prospective employing unit in a manner that results in a violation of this subtitle, is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 1 year or a fine not exceeding $10,000 or both.
MD. Labor and Employment Code Ann. §  8-616 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part III - Reimbursement Payments|Section 8-616 - Election Permitted

    (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.
MD. Labor and Employment Code Ann. §  8-619 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part III - Reimbursement Payments|Section 8-619 - Group Accounts

    (a)    (1)    Two or more employing units that have made an election may submit a joint application to the Secretary for establishment of a group account to share the cost of benefits that are attributable to covered employment for those employing units.        (2)    The application shall identify and authorize a group representative to act as the agent of the group.    (b)    (1)    On receipt of an application, the Secretary shall approve or disapprove the application.        (2)    On approval of an application, the Secretary shall:            (i)    establish a group account for the group, effective on the first day of the calendar quarter in which the Secretary receives the application; and            (ii)    notify the group representative of the effective date of the account.        (3)    A group account shall continue to be effective:            (i)    for at least 1 year; and            (ii)    until terminated at the discretion of the Secretary or on application by the group.    (c)    On receipt of a bill that the Secretary sends to the group, each member of the group is liable for reimbursement payments in an amount whose ratio to total benefits that are attributable to covered employment for all members of the group is the same as the ratio that as total wages paid by that member has to total wages paid by all members of the group.    (d)    The Secretary may adopt regulations for:        (1)    application for the establishment, maintenance, and termination of a group account;        (2)    addition of new members to a group account;        (3)    withdrawal of active members from a group account;        (4)    determination of the amounts that are payable under this section by each member of a group; and        (5)    manner and time of payments by a member of a group.
MD. Labor and Employment Code Ann. §  8-621 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part III - Reimbursement Payments|Section 8-621 - Review of Bill

    A bill from the Secretary under § 8–620 of this subtitle is final and not subject to appeal for a nonprofit organization or governmental entity unless it requests a review determination in accordance with § 8–604 of this subtitle within 30 days after the bill was sent to the nonprofit organization or governmental entity.
MD. Labor and Employment Code Ann. §  8-622 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part III - Reimbursement Payments|Section 8-622 - Power to Terminate Elections

    (a)    (1)    If a nonprofit organization fails to file a bond or make a deposit of money or securities in accordance with § 8–618 of this subtitle, the Secretary may terminate the election.        (2)    A termination under paragraph (1) of this subsection shall continue for at least 1 year beginning with the first day of the calendar quarter in which the termination becomes effective.        (3)    For good cause, the Secretary may extend the period for submitting collateral for not more than 120 days.    (b)    (1)    If a nonprofit organization is delinquent in making reimbursement payments, the Secretary may terminate the election as of the next January 1.        (2)    A termination under this subsection shall be effective for 2 calendar years.
MD. Labor and Employment Code Ann. §  8-625 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part IV - Enforcement and Collection|Section 8-625 - Employment Records

    (a)    Each employer shall keep employment records that are accurate and contain information that the Secretary or Board of Appeals requires.    (b)    The Secretary or Board of Appeals may inspect and copy at any reasonable time and as often as necessary:        (1)    any record that an employer is required to keep under this section; and        (2)    cash disbursement journals, check registers, tax returns, and other documents that corroborate or supplement those records.    (c)    As necessary for the effective administration of this title, the Secretary or Board of Appeals may require that:        (1)    an employer submit any report with respect to individuals it employs; and        (2)    the report be made under oath.    (d)    (1)    Except as provided in paragraph (2) of this subsection, the Secretary and Board of Appeals may not publish or allow public inspection of information obtained under this section in any manner that reveals the identity of the employer except to public employees in the performance of their public duties.        (2)    (i)    The Secretary and Board of Appeals may allow inspection of information obtained under this section to any agent of a child support enforcement unit if the agent is under contract with the unit for the purposes of establishing and collecting child support obligations from and locating individuals owing such obligations.            (ii)    The agent of the unit shall comply with safeguards established by the United States Department of Labor and the Secretary and is subject to the penalties under § 8-1305(c) of this title.        (3)    To the extent necessary for proper presentation of a claim, the Secretary or Board of Appeals shall provide information from the records to a claimant at a hearing before a special examiner, hearing examiner, the Secretary, or the Board of Appeals.
MD. Labor and Employment Code Ann. §  8-626 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part IV - Enforcement and Collection|Section 8-626 - Contribution and Employment Reports

    (a)    For each calendar quarter, each employing unit shall submit to the Secretary a contribution and employment report on or before the date that the Secretary sets.    (b)    An employing unit shall include in a contribution and employment report information that the Secretary requires.    (c)    (1)    An employing unit that fails to submit a contribution and employment report under this section is subject to a penalty of $35 unless the Secretary waives the penalty for cause.        (2)    An employing unit that submits a check or other negotiable instrument in payment of any penalty under this subsection which is returned for insufficient funds is subject to an additional penalty of $25.
MD. Labor and Employment Code Ann. §  8-626.1 (2021)
2021 Maryland Statutes|Labor and Employment|Title 8 - Unemployment Insurance|Subtitle 6 - Contributions|Part IV - Enforcement and Collection|Section 8-626.1 - Social Security, Unemployment Insurance, and Date of Employment Reports

    (a)    In this section, “date of employment” means the date on which an employee commences working for an employing unit.    (b)    Except as provided in subsection (c) of this section, within 20 days of an employee’s beginning employment, the employee’s employing unit shall submit to the Secretary:        (1)    the Social Security number of the employee;        (2)    the name of the employee;        (3)    the address of the employee;        (4)    the date of employment;        (5)    the employing unit’s name and address;        (6)    the employee’s starting wage;        (7)    whether the employee has health insurance provided by the employing unit;        (8)    the federal employer identification number of the employing unit; and        (9)    the State unemployment insurance account number of the employing unit.    (c)    (1)    The employing unit shall report the required information by:            (i)    mail;            (ii)    magnetically or electronically; or            (iii)    other means as determined by the Secretary.        (2)    If an employing unit chooses to transmit data magnetically or electronically at a rate of twice per month, then the report must be submitted not less than 12 days or more than 16 days apart.        (3)    (i)    An employing unit that has employees in two or more states and that transmits reports magnetically or electronically may designate one state in which to transmit the report.            (ii)    An employing unit that chooses to transmit the data to another state shall provide the Secretary with the name of the state receiving the report.    (d)    (1)    Any employing unit that fails to report as required:            (i)    shall be given a written warning for the first violation; and            (ii)    shall be subject to a civil penalty of $20 for each month in which a subsequent violation occurs, or $500 if the failure is the result of a conspiracy between the employer and the employee to not supply the required report or to supply a false or incomplete report, unless the Secretary waives the penalty for cause.        (2)    All violations occurring in a single month to the same employing unit shall be considered a single violation.    (e)    An assessment under this section is final unless, within 15 days after the mailing of the assessment, an employing unit applies to the Secretary for a hearing. The Secretary may forward the application to the Office of Administrative Hearings for adjudication.    (f)    The Department of Human Services shall reimburse the Secretary for all costs incurred to carry out this section.