<section article="gle" article_name="Labor and Employment" number="8.5-101" title_number="8.5" title_name="Health Care Payroll Assessment" subtitle_number="1"> <level label="a"> <text>In this title the following words have the meanings indicated.</text> </level> <level label="b"> <text>“Employee” means all individuals employed full time or part time directly by an employer.</text> </level> <level label="c"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, “employer” has the meaning stated in § 10–905 of the Tax – General Article.</text> </level> <level label="2"> <text>“Employer” does not include the federal government, the State, another state, or a political subdivision of the State or another state.</text> </level> </level> <level label="d"> <level label="1"> <text>“Health insurance costs” means the amount paid by an employer to provide health care or health insurance to employees in the State to the extent the costs may be deductible by an employer under federal tax law.</text> </level> <level label="2"> <text>“Health insurance costs” includes payments for medical care, prescription drugs, vision care, medical savings accounts, and any other costs to provide health benefits as defined in § 213(d) of the Internal Revenue Code.</text> </level> </level> <level label="e"> <text>“Secretary” means the Secretary of Labor.</text> </level> <level label="f"> <text>“Wages” has the meaning stated in § 10–905 of the Tax – General Article.</text> </level> </section> <section article="gle" article_name="Labor and Employment" number="8.5-102" title_number="8.5" title_name="Health Care Payroll Assessment" subtitle_number="1"> <text>This title applies to an employer with 10,000 or more employees in the State.</text> </section> <section article="gle" article_name="Labor and Employment" number="8.5-103" title_number="8.5" title_name="Health Care Payroll Assessment" subtitle_number="1"> <level label="a"> <level label="1"> <text>On January 1, 2007, and annually thereafter, an employer shall submit on a form and in a manner approved by the Secretary:</text> <level label="i"> <text>the number of employees of the employer in the State as of 1 day in the year immediately preceding the previous calendar year as determined by the employer on an annual basis;</text> </level> <level label="ii"> <text>the amount spent by the employer in the year immediately preceding the previous calendar year on health insurance costs in the State; and</text> </level> <level label="iii"> <text>the percentage of payroll that was spent by the employer in the year immediately preceding the previous calendar year on health insurance costs in the State.</text> </level> </level> <level label="2"> <text>The Secretary shall adopt regulations that specify the information that an employer shall submit under paragraph (1) of this subsection.</text> </level> <level label="3"> <text>The information required shall:</text> <level label="i"> <text>be designated in a report signed by the principal executive officer or an individual performing a similar function; and</text> </level> <level label="ii"> <text>include an affidavit under penalty of perjury that the information required under paragraph (1) of this subsection:</text> <level label="1"> <text>was reviewed by the signing officer; and</text> </level> <level label="2"> <text>is true to the best of the signing officer’s knowledge, information, and belief.</text> </level> </level> </level> </level> <level label="b"> <text>When calculating the percentage of payroll under subsection (a)(1)(iii) of this section, an employer may exempt:</text> <level label="1"> <text>wages paid to any employee in excess of the median household income in the State as published by the United States Census Bureau; and</text> </level> <level label="2"> <text>wages paid to an employee who is enrolled in or eligible for Medicare.</text> </level> </level> </section> <section article="gle" article_name="Labor and Employment" number="8.5-104" title_number="8.5" title_name="Health Care Payroll Assessment" subtitle_number="1"> <level label="a"> <text>An employer that is organized as a nonprofit organization that does not spend up to 6% of the total wages paid to employees in the State on health insurance costs shall pay to the Secretary an amount equal to the difference between what the employer spends for health insurance costs and an amount equal to 6% of the total wages paid to employees in the State.</text> </level> <level label="b"> <text>An employer that is not organized as a nonprofit organization and does not spend up to 8% of the total wages paid to employees in the State on health insurance costs shall pay to the Secretary an amount equal to the difference between what the employer spends for health insurance costs and an amount equal to 8% of the total wages paid to employees in the State.</text> </level> <level label="c"> <text>An employer may not deduct any payment made under subsection (a) or (b) of this section from the wages of an employee.</text> </level> <level label="d"> <text>An employer shall make the payment required under this section to the Secretary on a periodic basis as determined by the Secretary.</text> </level> </section> <section article="gle" article_name="Labor and Employment" number="8.5-105" title_number="8.5" title_name="Health Care Payroll Assessment" subtitle_number="1"> <level label="a"> <text>Failure to report in accordance with § 8.5-103 of this title shall result in the imposition by the Secretary of a civil penalty of $250 for each day that the report is not timely filed.</text> </level> <level label="b"> <text>Failure to make the payment required under § 8.5-104 of this title shall result in the imposition by the Secretary of a civil penalty of $250,000.</text> </level> </section> <section article="gle" article_name="Labor and Employment" number="8.5-106" title_number="8.5" title_name="Health Care Payroll Assessment" subtitle_number="1"> <level label="a"> <text>In this section, “health insurance benefits” includes payments for medical care, prescription drugs, vision care, medical savings accounts, and any other costs to provide health benefits, as defined in § 213(d) of the Internal Revenue Code.</text> </level> <level label="b"> <text>On or before March 15 of each year, the Secretary shall report to the Governor and, in accordance with § 2-1257 of the State Government Article, to the General Assembly on:</text> <level label="1"> <text>the name of each nonprofit and for profit employer with 10,000 or more employees in the State;</text> </level> <level label="2"> <text>the employer’s definition of full-time employee and part-time employee;</text> </level> <level label="3"> <text>the number of full-time employees;</text> </level> <level label="4"> <text>the number of full-time employees eligible to receive health insurance benefits;</text> </level> <level label="5"> <text>the number of full-time employees receiving health insurance benefits from the employer;</text> </level> <level label="6"> <text>the source of health insurance benefits for those eligible full-time employees not receiving health insurance benefits through an employer subject to reporting under this title;</text> </level> <level label="7"> <text>the number of part-time employees;</text> </level> <level label="8"> <text>the number of part-time employees eligible to receive health insurance benefits;</text> </level> <level label="9"> <text>the number of part-time employees receiving health insurance benefits from the employer; and</text> </level> <level label="10"> <text>the source of health insurance benefits for those eligible part-time employees not receiving health insurance benefits through an employer subject to reporting under this title.</text> </level> </level> <level label="c"> <text>The information required under subsection (b) of this section shall be reported as of the information reporting date determined by the employer under § 8.5-103(a)(1)(i) of this title.</text> </level> </section> <section article="gle" article_name="Labor and Employment" number="8.5-107" title_number="8.5" title_name="Health Care Payroll Assessment" subtitle_number="1"> <text>The Secretary shall:</text> <level label="1"> <text>on an annual basis, based on the information reported under § 8.5-103(a)(1)(i) of this title:</text> <level label="i"> <text>verify which employers have 10,000 or more employees in the State; and</text> </level> <level label="ii"> <text>ensure that all employers with 10,000 or more employees in the State have made the report required under § 8.5-103 of this title;</text> </level> </level> <level label="2"> <text>adopt regulations to implement this title; and</text> </level> <level label="3"> <text>pay the revenue from the payroll assessment into the Fund created under § 15-142 of the Health - General Article.</text> </level> </section>