reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5 - Lower Appeals Division of the Maryland Department of Labor › Section 8-506 - Conduct of Hearings

(a)    (1)    A hearing examiner shall conduct a hearing or appeal in a manner that ascertains the substantial rights of the parties.
(2)    (i)    A hearing examiner is not bound by statutory or common law rules of evidence or technical rules of procedure.
(ii)    A hearing examiner shall consider evidence offered in accordance with § 10–213 of the State Government Article.
(b)    (1)    (i)    A hearing examiner may not participate in any proceeding in which the hearing examiner has a direct or indirect interest.
(ii)    The status of the Secretary as a party to a case may not constitute a direct or indirect interest as to a hearing examiner.
(2)    (i)    Except as provided in subparagraph (ii) of this paragraph, ex parte communications are subject to § 10–219 of the State Government Article.
(ii)    Section 10–219(d) of the State Government Article does not apply to ex parte communications under this subtitle.
(c)    (1)    A hearing examiner may consolidate claims by more than one individual or claims by a single individual for 2 or more weeks of unemployment if:
(i)    the same or substantially similar evidence is relevant and material to the matters at issue; and
(ii)    in the judgment of the hearing examiner, the consolidation would not be prejudicial to a party.
(2)    When claims are consolidated under this subsection, the hearing examiner may:
(i)    set the same time and place for considering each claim;
(ii)    conduct joint hearings;
(iii)    make a single record of the proceedings; and
(iv)    consider evidence that is introduced in a proceeding for one claim as having been introduced for another claim.
(d)    (1)    A record shall be kept, in accordance with § 10–218 of the State Government Article, of all testimony and proceedings before a hearing examiner.
(2)    Testimony shall be transcribed if:
(i)    judicial review is initiated; or
(ii)    the hearing examiner or the Board of Appeals orders a transcription.
(e)    (1)    A witness who is subpoenaed under this subtitle is entitled to compensation at a rate that the chief hearing examiner sets.
(2)    The compensation of a witness who is subpoenaed on behalf of the Lower Appeals Division or a claimant shall be considered part of the expense of administering this title.
(f)    The Lower Appeals Division may not charge a claimant a fee in any proceeding under this title.
(g)    (1)    A hearing examiner promptly shall give each party to a proceeding before it written notice of its decision by mailing the notice to each party at the last known address of the party or business address of a licensee in accordance with § 10–209(a) of the State Government Article, or otherwise delivering the notice.
(2)    The notice shall:
(i)    include the findings of fact and conclusions of law that support the decision;
(ii)    be accompanied by any order necessary to give effect to the decision; and
(iii)    conform to the requirements of § 10–221 of the State Government Article.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5 - Lower Appeals Division of the Maryland Department of Labor › Section 8-507 - Representation of Parties

(a)    In a proceeding before a hearing examiner, a claimant may be represented by a lawyer or another agent authorized by the claimant.
(b)    A lawyer representing a claimant may charge and accept compensation in an amount not greater than that approved by the chief hearing examiner.
(c)    Except as provided in subsection (b) of this section, an agent may not charge or accept compensation for representing a claimant in a proceeding before a hearing examiner.
(d)    In a proceeding before a hearing examiner, an employer may appear pro se or be represented by a lawyer or another agent authorized by the employer.
(e)    A person may not solicit, for that person or another person, the business of appearing on behalf of a claimant in a proceeding before a hearing examiner.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5 - Lower Appeals Division of the Maryland Department of Labor › Section 8-508 - Review by Hearing Examiner of Determination of Claims

(a)    (1)    An individual who files a claim for benefits or an employer entitled to notice of a determination or redetermination of the claim may file an appeal with the Lower Appeals Division within 15 days after notice of the determination or redetermination of a claim is mailed to the claimant or employer at the last known address of the claimant or employer or otherwise is delivered.
(2)    The Secretary, at the Secretary’s discretion, may be a party to an appeal filed by a claimant or employing unit with the Lower Appeals Division under paragraph (1) of this subsection.
(b)    (1)    An employer may file an appeal of a review determination decision with the Lower Appeals Division within 30 days after the notice of the review determination decision is sent to the employer at the last known address of the employer.
(2)    The Secretary shall be a party to an appeal filed under paragraph (1) of this subsection.
(c)    Unless an appeal filed under subsection (a) or subsection (b) of this section is withdrawn or removed to the Board of Appeals, a hearing examiner shall:
(1)    give the parties a reasonable opportunity for a fair hearing in accordance with the notice provisions in §§ 10–207 and 10–208 of the State Government Article, except that the notice is not subject to § 10–208(b)(4) and (7) of the State Government Article;
(2)    make findings of fact and conclusions of law, based on a preponderance of evidence, in accordance with § 10–217 of the State Government Article; and
(3)    on the basis of the findings of fact and conclusions of law, affirm, modify, or reverse a determination or redetermination of a claim or a review determination decision.
(d)    The hearing examiner promptly shall give each party:
(1)    notice of the decision of the hearing examiner in accordance with § 10–221 of the State Government Article; and
(2)    a copy of the decision and the findings of fact and conclusions of law that support the decision.
(e)    The decision of the hearing examiner is final after 10 days after notice of the decision has been mailed or otherwise delivered to the individual or employer that filed the appeal with the Lower Appeals Division, unless further review is initiated under § 8–5A–10 of this title.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-02 - Membership

(a)    (1)    The Board of Appeals consists of a chairman and 2 associate members.
(2)    Subject to the approval of the Governor, the Secretary shall appoint the chairman and the 2 associate members of the Board of Appeals.
(b)    Before taking office, each appointee to the Board of Appeals shall take the oath required by Article I, § 9 of the Maryland Constitution.
(c)    (1)    The term of a member is 6 years and begins on June 1.
(2)    The terms of members are staggered as required by the terms provided for members of the Board of Appeals on October 1, 1990.
(3)    At the end of a term, a member continues to serve until a successor is appointed and qualifies.
(4)    A vacancy that occurs during a term shall be filled by the Secretary with the approval of the Governor.
(5)    A member who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies.
(6)    If the position of chairman of the Board of Appeals is vacant, the Secretary, subject to the approval of the Governor, may appoint 1 of the associate members to be chairman for the rest of the term of the associate member.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-03 - Quorum; Compensation; Staff

(a)    Two members of the Board of Appeals shall constitute a quorum. A vacancy does not impair the right of the remaining members to exercise the powers of the Board of Appeals under this title.
(b)    Each member of the Board of Appeals is entitled to the salary provided in the State budget.
(c)    (1)    Subject to the approval of the Board of Appeals, the Secretary shall appoint the number of personnel that the Board of Appeals needs for effective and proper performance of the appeals procedures under this subtitle.
(2)    The Secretary shall have administrative authority over all personnel.
(d)    The Secretary shall provide the Board of Appeals with the offices, equipment, services, and supplies necessary for its operation.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-05 - Regulations

(a)    Except as provided in subsection (b) of this section, the Board of Appeals shall adopt reasonable regulations, in accordance with § 10–206 of the State Government Article, to govern appeals and hearings under this subtitle.
(b)    Section 10–206(e) of the State Government Article does not apply to regulations adopted under this section.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-06 - Authority of Board of Appeals as to Oaths, Subpoenas, and Testimony

(a)    To enforce this title, a member of the Board of Appeals or a designee of a member may:
(1)    administer an oath;
(2)    certify to an official act; and
(3)    take a deposition.
(b)    (1)    To enforce this title, the Board of Appeals or a designee of the Board of Appeals may issue a subpoena for the attendance of a witness to testify or the production of books, correspondence, memoranda, papers, and other records.
(2)    A subpoena issued under this subsection shall be served in any manner in which court subpoenas are authorized to be served.
(3)    If a person fails to comply with a subpoena issued under this subsection, on a complaint filed by the Board of Appeals or an authorized representative of the Board of Appeals, the circuit court for the county where the investigation or hearing is conducted or the person is present, resides, or transacts business may pass an order directing compliance with the subpoena or compelling testimony.
(4)    (i)    A person may not be excused from attending a proceeding and testifying or producing books, correspondence, memoranda, papers, and other records before the Board of Appeals or an authorized representative of the Board of Appeals in obedience to a subpoena issued under this section on the ground that the testimony or evidence required of the person may tend to incriminate the person or subject the person to a penalty or forfeiture.
(ii)    After having claimed the privilege of the person against self–incrimination, a person may not be prosecuted or subjected to any penalty or forfeiture because of any transaction, matter, or thing about which the person is compelled to testify or produce evidence.
(iii)    A person may be prosecuted and punished for perjury committed in testifying.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-08 - Representation of Parties

(a)    In a proceeding before a special examiner or the Board of Appeals, a claimant may be represented by a lawyer or another agent authorized by the claimant.
(b)    An agent may not charge or accept compensation for representing a claimant in a proceeding before a special examiner or the Board of Appeals except that a lawyer may charge and accept compensation in an amount not greater than that approved by the Board of Appeals.
(c)    In a proceeding before a special examiner or the Board of Appeals, an employer may appear for itself or be represented by a lawyer or another agent authorized by the employer.
(d)    A person may not solicit, for that person or another person, the business of appearing on behalf of a claimant in a proceeding before a special examiner or the Board of Appeals.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-09 - Referral of Claims to Board of Appeals

(a)    The Secretary shall refer a claim for benefits to the Board of Appeals if the determination of the claim involves:
(1)    a disqualification that is based on a stoppage of work because of a labor dispute;
(2)    multiple claims; or
(3)    a difficult issue of fact or law.
(b)    The Board of Appeals:
(1)    promptly shall hear and decide a claim that the Secretary refers under this section; and
(2)    may designate a special examiner to hear and decide the claim.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-10 - Review by Board of Appeals

(a)    (1)    In a case involving a determination or a redetermination of a claim, a party who wishes to file an appeal with the Board of Appeals shall do so within 15 days after notice of the decision of a hearing examiner was mailed to the party at the last known address of the party or otherwise was delivered to the party.
(2)    In a case involving a determination under Subtitle 6 of this title for which a review determination was issued, an employer that wishes to file an appeal with the Board of Appeals shall do so within 30 days after notice of the decision of a hearing examiner was sent to the employer.
(b)    After a hearing examiner makes a final decision under § 8–508 of this title:
(1)    if the hearing examiner does not affirm the determination or redetermination of a claim or the review determination decision, the Board of Appeals shall allow an appeal by either the Secretary, or a party entitled to notice of the decision, or both; and
(2)    if the hearing examiner affirms the determination or redetermination of a claim or the review determination decision, the Board of Appeals may allow an appeal by a party entitled to notice of the decision.
(c)    (1)    Within the time limit for filing an appeal under subsection (a)(1) of this section, on its own motion the Board of Appeals may initiate a review of the decision of a hearing examiner in a case involving a determination or a redetermination of a claim.
(2)    Within the time limit for filing an appeal under subsection (a)(2) of this section, on its own motion the Board of Appeals may initiate review of the decision of a hearing examiner in a case involving a review determination decision.
(d)    On review on its own motion or on appeal, the Board of Appeals may remand, affirm, modify, or reverse the findings of fact or conclusions of law of the hearing examiner on the basis of:
(1)    evidence submitted to the hearing examiner; or
(2)    evidence that the Board of Appeals may direct to be taken.
(e)    A proceeding removed or appealed to the Board of Appeals shall be heard by a quorum.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-11 - Finality of Decision

A decision of the Board of Appeals is final after 10 days after notice of the decision has been mailed or otherwise delivered to the individual or employer that filed the appeal with the Board of Appeals, subject to judicial review under § 8–5A–12 of this subtitle.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 5A - Board of Appeals of Maryland Department of Labor › Section 8-5A-12 - Judicial Review

(a)    (1)    A final decision of the Board of Appeals may be appealed to a circuit court by any party aggrieved by the decision, the Secretary, or both.
(2)    In addition to standing authorized under paragraph (1) of this subsection, the Secretary may appeal on behalf of the federal government any decision of the Board of Appeals in which the Secretary is an agent of the federal government and responsible for the administration of a federal unemployment compensation program.
(3)    The Board of Appeals may be a party to an appeal under this section and may be represented by the Attorney General or by any qualified lawyer who is a regular salaried employee of the Board of Appeals and who has been designated by it for that purpose on recommendation of the Attorney General.
(4)    A court or an officer of a court may not charge an individual who claims benefits a fee in any proceeding under this title.
(b)    An employer that is aggrieved by a final decision under § 8–602 or § 8–629 or § 8–638 of this title may appeal to the circuit court for Baltimore City or for a county where the employer does business.
(c)    The Board of Appeals may certify to a circuit court a question of law that is involved in a decision by the Board of Appeals.
(d)    In a judicial proceeding under this section, findings of fact of the Board of Appeals are conclusive and the jurisdiction of the court is confined to questions of law if:
(1)    findings of fact are supported by evidence that is competent, material, and substantial in view of the entire record; and
(2)    there is no fraud.
(e)    (1)    A circuit court shall give priority to an appeal or a certified question of law under this section over all other civil cases except cases under the Workers’ Compensation Law of the State.
(2)    A circuit court shall hear an appeal or a certified question of law under this section in a summary manner.
(f)    In a judicial proceeding under this section, a circuit court may not require a person to:
(1)    enter an exception to a ruling of the Board of Appeals; or
(2)    post a bond for entering an appeal.
(g)    A party may appeal from a decision of a circuit court to the Court of Special Appeals in the same manner as provided for in civil cases, consistent with this title.
2023 Maryland Statutes › Labor and Employment › 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 indicated.
(b)    “Election” means an election to make reimbursement payments instead of paying contributions in accordance with Part III of this subtitle.
(c)    “Predecessor employer” means an employer that sells or otherwise transfers all or part of its assets, business, organization, or trade to another employer.
(d)    “Reimbursement payment” means a payment that an employing unit makes under an election to reimburse the Unemployment Insurance Fund for benefits paid.
(e)    “Taxable wage base” means the amount of wages under § 8-607 of this subtitle for which an employing unit pays contributions.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part I - Definitions; General Provisions › Section 8-602 - Determination of Liability

(a)    On the Secretary’s own initiative or on application of an employer, the Secretary shall, on the basis of facts that the Secretary finds, determine:
(1)    whether the employer is an employing unit;
(2)    which employment is covered;
(3)    the contribution rate to be assigned;
(4)    benefits charged to an employer; and
(5)    (i)    the status of the employer under § 8–613 of this subtitle, including whether the employer is a reorganized employer, a predecessor employer, or a successor employer; and
(ii)    whether the employer has violated § 8–614 of this subtitle.
(b)    (1)    The Secretary shall send notice of the determination under subsection (a) of this section to the employer at its last known address or otherwise deliver notice to the employer.
(2)    The notice shall:
(i)    include a statement of the supporting facts found by the Secretary;
(ii)    advise the employer of the employer’s right to request a review determination as provided under § 8–604 of this subtitle; and
(iii)    advise the employer that the determination is final and not subject to appeal if the employer does not request a review determination in accordance with § 8–604 of this subtitle.
(c)    (1)    An employer may appeal a determination of the Secretary to the Board of Appeals within 15 days after the Secretary mailed or otherwise delivered the notice under subsection (b) of this section.
(2)    The Board of Appeals shall allow the appeal.
(3)    The Secretary shall be a party to the appeal.
(4)    The Board of Appeals shall give the parties a reasonable opportunity for a fair hearing as provided under Subtitle 5A of this title.
(d)    Except in the case of fraud or a period for which a report under § 8–626 of this subtitle was not filed, a determination made under subsection (a) of this section shall be sent to the employer within 3 years of the last day for the period at issue in the determination.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part I - Definitions; General Provisions › Section 8-603 - Information for Employees

(a)    Each employer shall keep posted in places readily accessible to its employees printed statements that are provided without cost to the employer by the Secretary about:
(1)    the right to benefits;
(2)    claims for benefits;
(3)    the right of some employees to continuation of health insurance coverage under § 15-407 of the Insurance Article; and
(4)    any other matter relating to administration of this title that the Secretary requires by regulation.
(b)    In accordance with regulations that the Secretary adopts, each employing unit shall supply to its employees copies of printed statements or other material relating to claims for benefits provided to the employing unit without cost by the Secretary.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part I - Definitions; General Provisions › Section 8-604 - Request for Review Determination by Employer

(a)    In this section, “employer” includes any employer, employing unit, governmental entity, or nonprofit organization entitled to notice of a determination under this subtitle.
(b)    (1)    This subsection applies to any determination under this subtitle for which the right to request a review determination is available.
(2)    An employer may request a review determination within 30 days after the date the Secretary’s determination was sent to the employer.
(3)    The request for a review determination shall state the reasons the employer disagrees with the Secretary’s determination.
(4)    (i)    Except as provided in subparagraph (ii) of this paragraph, if an employer does not make a timely request for a review determination, the previously issued determination of the Secretary is final and not subject to appeal.
(ii)    If an employer makes a late request for a review determination, the Secretary may, in the Secretary’s discretion, accept the request for a review determination as if the request had been made timely.
(c)    (1)    The review determination shall be conducted in accordance with procedures established by the Secretary.
(2)    The Secretary may adopt regulations establishing procedures for conducting a review determination.
(d)    (1)    After conducting a review determination, the Secretary shall issue a review determination decision and send it to the employer.
(2)    The review determination decision:
(i)    shall include a statement of the facts on which the decision is based;
(ii)    may accept, reconsider, or amend the Secretary’s initial determination; and
(iii)    may be appealed to the Lower Appeals Division in accordance with § 8–605 of this subtitle.
(e)    (1)    If the Secretary has not issued a review determination decision within 60 days after the date the review determination request was sent, the employer may request, in writing, that the Secretary adopt the previously issued determination as a final determination, which may be appealed to the Lower Appeals Division in accordance with § 8–605 of this subtitle.
(2)    On receipt of a request under paragraph (1) of this subsection, the Secretary shall issue and send to the employer a notice:
(i)    adopting the Secretary’s previously issued determination as a review determination decision; and
(ii)    advising the employer of the right to file an appeal to the Lower Appeals Division in accordance with § 8–605 of this subtitle.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part I - Definitions; General Provisions › Section 8-605 - Appeal of Review Determination Decision

(a)    (1)    An employer may appeal a review determination decision issued under § 8–604 of this subtitle to the Lower Appeals Division within 30 days after the Secretary sent the review determination decision to the employer.
(2)    An appeal under this section shall identify all facts and issues on which the appeal is based.
(3)    The Lower Appeals Division shall allow the appeal.
(4)    A hearing examiner shall provide the parties with a reasonable opportunity for a fair hearing in accordance with Subtitle 5 of this title.
(b)    The hearing examiner’s decision under this section and Subtitle 5 of this title is final if the employer or the Secretary does not file an appeal with the Board of Appeals in accordance with Subtitle 5A of this title within 30 days after the decision is sent to the employer.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part II - Contributions › Section 8-606 - Definitions. [Effective Until July 1, 2025]

(a)    In this Part II of this subtitle the following words have the meanings indicated.
(b)    “Annual payroll” means the total wages for covered employment that an employing unit pays to all employees in a calendar year on which the employing unit is required to pay contributions.
(c)    “Base period wages” means wages paid to an individual during the base period, as defined in § 8–101 of this title, of the individual for covered employment.
(d)    “Computation date” means the July 1 immediately preceding the calendar year for which a rate of contribution is assigned.
(e)    “Rating year” means the 12–month period beginning July 1 and ending June 30 immediately preceding the computation date.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part II - Contributions › Section 8-607 - Duty to Pay Contributions

(a)    Except as provided in Part III of this subtitle, an employing unit shall pay to the Secretary contributions for the Unemployment Insurance Fund on taxable wages for covered employment that is performed for the employing unit.
(b)    (1)    Subject to paragraph (2) of this subsection, the taxable wage base is the first $8,500 in wages that:
(i)    an employing unit pays to each employee for covered employment during a calendar year;
(ii)    an employing unit pays to each employee for covered employment in this State and another state during a calendar year if the employee was continuously employed immediately before and after a transfer of a business from another state during a calendar year;
(iii)    a reorganized employer pays to each employee for covered employment if the employee was continuously employed immediately before and after the reorganization in a calendar year and if the contribution rate of the reorganized employer is based on the experience with payrolls and benefit charges of the employing unit before the reorganization in accordance with § 8–613(b) of this subtitle; or
(iv)    an employing unit or predecessor employer or combination of both pays to each employee for covered employment during a calendar year if the payrolls and benefit charges of the predecessor employing unit are transferred to the successor employing unit in accordance with § 8–613(d) or (e) of this subtitle.
(2)    If the Federal Unemployment Tax Act or any other federal tax law that allows a credit for a contribution to a state unemployment insurance fund increases the maximum amount of wages taxable under that law in a calendar year to more than $8,500, the taxable wage base under paragraph (1) of this subsection shall be the same as under the federal law.
(c)    (1)    The Secretary shall determine the rate of contribution for each employing unit as of the computation date for the next calendar year.
(2)    The rate of contribution is effective for 1 calendar year.
(d)    (1)    By regulation, the Secretary shall set:
(i)    the date when contributions are due; and
(ii)    subject to § 8–607.1 of this subtitle, the manner in which contributions are to be paid.
(2)    In accordance with regulations adopted by the Secretary, an employing unit shall:
(i)    submit to the Secretary periodic reports for determination of the amount of contributions due; and
(ii)    pay the contribution.
(3)    For payment of contributions, a fractional part of a cent:
(i)    that is less than one–half cent shall be disregarded; and
(ii)    that is one–half cent or more shall be increased to 1 cent.
(e)    Wages paid by a private, for–profit employing unit to an inmate of a custodial or penal institution before the inmate is permanently released from the custodial or penal institution, including released by parole, may not constitute taxable wages.
(f)    An employing unit may not deduct contributions, wholly or partly, from the wages of an employee.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part II - Contributions › Section 8-607.1 - State Collection of Federal Unemployment Insurance Tax

The Secretary shall:
(1)    for any calendar year in which Table F is applicable under § 8–612(d)(6) of this subtitle, offer a variety of payment plan options that spread through the end of August the dates when contributions are due on taxable wages for covered employment of the first 6 months of the calendar year; and
(2)    offer a variety of additional payment plan options that:
(i)    mutually serve the interest of the Division and individual employing units; and
(ii)    for plans offered in a calendar year in which Table F is applicable under § 8–612(d)(6) of this subtitle, provide more flexibility for an employing unit than the plans offered under item (1) of this section.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part II - Contributions › Section 8-607.2 - Temporary Deferring of Payment of Quarterly Contributions -- Payment Date Established

// EFFECTIVE UNTIL JUNE 30, 2023 PER CHAPTERS 47 AND 48 OF 2021 //
(a)    (1)    Notwithstanding any other provision of law, for calendar year 2021, an employing unit that employs fewer than 50 individuals may elect to defer paying contributions for the calendar quarters ending on March 31, June 30, and September 30.
(2)    An employing unit that elects to defer the payment of contributions as authorized under paragraph (1) of this subsection:
(i)    shall submit the contributions on or before the date on which the contribution for the calendar quarter ending December 31, 2021, is due;
(ii)    may not be required by the Secretary to file for an extension; and
(iii)    may not be assessed interest that accrues under § 8–628 of this subtitle for the period for which the contributions are deferred.
(b)    (1)    Notwithstanding any other provision of law, for calendar year 2022, the Secretary may authorize an employing unit that employs fewer than 50 individuals to defer paying contributions due in accordance with this section.
(2)    If the Secretary authorizes an employing unit to defer paying contributions in accordance with paragraph (1) of this subsection:
(i)    the Secretary shall establish the date on which the contributions are due;
(ii)    the employing unit may not be required to file for an extension; and
(iii)    the employing unit may not be assessed interest that accrues under § 8–628 of this subtitle for the period for which the contributions are deferred.
2023 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.
2023 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.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part II - Contributions › Section 8-610 - Rate for Employing Unit With Experience. [Effective Until July 1, 2025]

(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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Labor and Employment › Title 8 - Unemployment Insurance › Subtitle 6 - Contributions › Part III - Reimbursement Payments › Section 8-617 - Time for Filing, Duration, and Termination of Election

(a)    (1)    A nonprofit organization may make an election that is effective on the day on which the Secretary determines that the organization is an employing unit by submitting to the Secretary a written notice of the election not later than 30 days after the determination.
(2)    A nonprofit organization that makes an election under this subsection shall continue to be liable for reimbursement payments:
(i)    for at least 1 year; and
(ii)    until it submits a termination of the election under subsection (b) of this section.
(3)    After termination of an election a nonprofit organization shall continue to be liable for the amount of regular and work sharing benefits and 50% of extended benefits that are attributable to base period wages paid during the period of its election.
(b)    To terminate an election under this section, an employer shall submit to the Secretary a written notice of termination at least 30 days before the beginning of the calendar year for which the termination first shall be effective.
(c)    (1)    A nonprofit organization that has been paying contributions may make an election by submitting to the Secretary a written notice of the election at least 30 days before the beginning of a calendar year.
(2)    A nonprofit organization that makes an election under this subsection shall continue to be liable for reimbursement payments:
(i)    for at least 2 calendar years; and
(ii)    until it submits a termination of the election under paragraph (3) of this subsection.
(3)    To terminate an election under this section, a nonprofit organization shall submit to the Secretary a written notice of termination at least 30 days before the beginning of the calendar year for which the termination first shall be effective.
(d)    The earned rating record of a nonprofit organization that elects to make reimbursement payments shall continue to be charged for regular and work sharing benefits and 50% of extended benefits that are attributable to base period wages paid during the period in which it paid contributions.
(e)    The Secretary:
(1)    for good cause may extend the period within which a nonprofit organization may submit a notice of election or notice of termination of election; and
(2)    may allow an election to be retroactive.
(f)    In accordance with regulations adopted to carry out this title, the Secretary shall notify each nonprofit organization of any determination that the Secretary makes about:
(1)    its status as an employing unit; or
(2)    the effective date of an election or termination of election.
(g)    A determination by the Secretary under subsection (f) of this section is final and not subject to appeal unless, within 30 days after the determination is sent to the employer, a nonprofit organization requests a review determination in accordance with § 8–604 of this subtitle.
2023 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.
2023 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.