# Labor and Employment (GLE)

## Title 8. Unemployment Insurance

### Subtitle 6. Contributions

#### Section 8-601

(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 Sec. 8-607 of this subtitle for which an employing unit pays contributions.

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Md. Code Ann., Lab. & Empl. (as displayed at mgaleg.maryland.gov, October 16, 2026)