# Labor and Employment (GLE)

## Title 8. Unemployment Insurance

### Subtitle 6. Contributions

#### Section 8-626

(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.

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