Title 8. Unemployment Insurance — Subtitle 8. Administration of Claims
Statutes in effect as of October 1, 2026.
Md. Code Ann., Lab. & Empl. § 8-801 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–801LinkCopy Citation
(a)
To be eligible for benefits, an individual who files a claim for benefits shall be unemployed.
(b)
An individual is considered to be unemployed in any week during which the individual:
(1)
does not perform work for which wages are payable; or
(2)
performs less than full–time work for which wages payable are less than the weekly benefit amount that would be assigned to the individual plus allowances for dependents.
(c)
Notwithstanding subsection (b)(2) of this section, a part–time worker is not considered to be unemployed if the part–time worker is working all hours for which the part–time worker is available.
Md. Code Ann., Lab. & Empl. § 8-802 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–802LinkCopy Citation
An individual is eligible for benefits if, during the base period:
(1)
the individual was paid wages of at least the lower quarterly wage amount in line 1 of the schedule of benefits in § 8-803 of this subtitle for covered employment during the calendar quarter in which the individual’s wages were highest; and
(2)
the individual was paid wages for covered employment that, during at least 2 calendar quarters combined, are at least 1.5 times the upper limit of the wages for the line in the schedule of benefits for which the individual qualifies.
Md. Code Ann., Lab. & Empl. § 8-803 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–803LinkCopy Citation
(a)
(1)
To determine the weekly benefit amount to assign to a claimant in the schedule of benefits in subsection (b) of this section, the line in the schedule of benefits shall be located in which the high quarter wages in column (A) correspond to wages that the claimant was paid for covered employment in the calendar quarter of the claimant’s base period in which those wages were highest.
(2)
The claimant shall be assigned:
(i)
the weekly benefit amount in column (B) of the schedule for that line; or
(ii)
if the claimant is not eligible under § 8–802 of this subtitle for that weekly benefit amount but was paid wages to qualify in 1 of the next 6 lower lines of the schedule, the weekly benefit amount in the next lower line in column (B) of the schedule.
(b)
SCHEDULE OF BENEFITS
Weekly Minimum
Benefit Qualifying
Line High Quarter Wages Amount Wages
(1)
$ 1,176.01 to $ 1,200.00 50.00 1,800.00
(2)
$ 1,200.01 to $ 1,224.00 51.00 1,836.00
(3)
$ 1,224.01 to $ 1,248.00 52.00 1,872.00
(4)
$ 1,248.01 to $ 1,272.00 53.00 1,908.00
(5)
$ 1,272.01 to $ 1,296.00 54.00 1,944.00
(6)
$ 1,296.01 to $ 1,320.00 55.00 1,980.00
(7)
$ 1,320.01 to $ 1,344.00 56.00 2,016.00
(8)
$ 1,344.01 to $ 1,368.00 57.00 2,052.00
(9)
$ 1,368.01 to $ 1,392.00 58.00 2,088.00
(10)
$ 1,392.01 to $ 1,416.00 59.00 2,124.00
(11)
$ 1,416.01 to $ 1,440.00 60.00 2,160.00
(12)
$ 1,440.01 to $ 1,464.00 61.00 2,196.00
(13)
$ 1,464.01 to $ 1,488.00 62.00 2,232.00
(14)
$ 1,488.01 to $ 1,512.00 63.00 2,268.00
(15)
$ 1,512.01 to $ 1,536.00 64.00 2,304.00
(16)
$ 1,536.01 to $ 1,560.00 65.00 2,340.00
(17)
$ 1,560.01 to $ 1,584.00 66.00 2,376.00
(18)
$ 1,584.01 to $ 1,608.00 67.00 2,412.00
(19)
$ 1,608.01 to $ 1,632.00 68.00 2,448.00
(20)
$ 1,632.01 to $ 1,656.00 69.00 2,484.00
(21)
$ 1,656.01 to $ 1,680.00 70.00 2,520.00
(22)
$ 1,680.01 to $ 1,704.00 71.00 2,556.00
(23)
$ 1,704.01 to $ 1,728.00 72.00 2,592.00
(24)
$ 1,728.01 to $ 1,752.00 73.00 2,628.00
(25)
$ 1,752.01 to $ 1,776.00 74.00 2,664.00
(26)
$ 1,776.01 to $ 1,800.00 75.00 2,700.00
(27)
$ 1,800.01 to $ 1,824.00 76.00 2,736.00
(28)
$ 1,824.01 to $ 1,848.00 77.00 2,772.00
(29)
$ 1,848.01 to $ 1,872.00 78.00 2,808.00
(30)
$ 1,872.01 to $ 1,896.00 79.00 2,844.00
(31)
$ 1,896.01 to $ 1,920.00 80.00 2,880.00
(32)
$ 1,920.01 to $ 1,944.00 81.00 2,916.00
(33)
$ 1,944.01 to $ 1,968.00 82.00 2,952.00
(34)
$ 1,968.01 to $ 1,992.00 83.00 2,988.00
(35)
$ 1,992.01 to $ 2,016.00 84.00 3,024.00
(36)
$ 2,016.01 to $ 2,040.00 85.00 3,060.00
(37)
$ 2,040.01 to $ 2,064.00 86.00 3,096.00
(38)
$ 2,064.01 to $ 2,088.00 87.00 3,132.00
(39)
$ 2,088.01 to $ 2,112.00 88.00 3,168.00
(40)
$ 2,112.01 to $ 2,136.00 89.00 3,204.00
(41)
$ 2,136.01 to $ 2,160.00 90.00 3,240.00
(42)
$ 2,160.01 to $ 2,184.00 91.00 3,276.00
(43)
$ 2,184.01 to $ 2,208.00 92.00 3,312.00
(44)
$ 2,208.01 to $ 2,232.00 93.00 3,348.00
(45)
$ 2,232.01 to $ 2,256.00 94.00 3,384.00
(46)
$ 2,256.01 to $ 2,280.00 95.00 3,420.00
(47)
$ 2,280.01 to $ 2,304.00 96.00 3,456.00
(48)
$ 2,304.01 to $ 2,328.00 97.00 3,492.00
(49)
$ 2,328.01 to $ 2,352.00 98.00 3,528.00
(50)
$ 2,352.01 to $ 2,376.00 99.00 3,564.00
(51)
$ 2,376.01 to $ 2,400.00 100.00 3,600.00
(52)
$ 2,400.01 to $ 2,424.00 101.00 3,636.00
(53)
$ 2,424.01 to $ 2,448.00 102.00 3,672.00
(54)
$ 2,448.01 to $ 2,472.00 103.00 3,708.00
(55)
$ 2,472.01 to $ 2,496.00 104.00 3,744.00
(56)
$ 2,496.01 to $ 2,520.00 105.00 3,780.00
(57)
$ 2,520.01 to $ 2,544.00 106.00 3,816.00
(58)
$ 2,544.01 to $ 2,568.00 107.00 3,852.00
(59)
$ 2,568.01 to $ 2,592.00 108.00 3,888.00
(60)
$ 2,592.01 to $ 2,616.00 109.00 3,924.00
(61)
$ 2,616.01 to $ 2,640.00 110.00 3,960.00
(62)
$ 2,640.01 to $ 2,664.00 111.00 3,996.00
(63)
$ 2,664.01 to $ 2,688.00 112.00 4,032.00
(64)
$ 2,688.01 to $ 2,712.00 113.00 4,068.00
(65)
$ 2,712.01 to $ 2,736.00 114.00 4,104.00
(66)
$ 2,736.01 to $ 2,760.00 115.00 4,140.00
(67)
$ 2,760.01 to $ 2,784.00 116.00 4,176.00
(68)
$ 2,784.01 to $ 2,808.00 117.00 4,212.00
(69)
$ 2,808.01 to $ 2,832.00 118.00 4,248.00
(70)
$ 2,832.01 to $ 2,856.00 119.00 4,284.00
(71)
$ 2,856.01 to $ 2,880.00 120.00 4,320.00
(72)
$ 2,880.01 to $ 2,904.00 121.00 4,356.00
(73)
$ 2,904.01 to $ 2,928.00 122.00 4,392.00
(74)
$ 2,928.01 to $ 2,952.00 123.00 4,428.00
(75)
$ 2,952.01 to $ 2,976.00 124.00 4,464.00
(76)
$ 2,976.01 to $ 3,000.00 125.00 4,500.00
(77)
$ 3,000.01 to $ 3,024.00 126.00 4,536.00
(78)
$ 3,024.01 to $ 3,048.00 127.00 4,572.00
(79)
$ 3,048.01 to $ 3,072.00 128.00 4,608.00
(80)
$ 3,072.01 to $ 3,096.00 129.00 4,644.00
(81)
$ 3,096.01 to $ 3,120.00 130.00 4,680.00
(82)
$ 3,120.01 to $ 3,144.00 131.00 4,716.00
(83)
$ 3,144.01 to $ 3,168.00 132.00 4,752.00
(84)
$ 3,168.01 to $ 3,192.00 133.00 4,788.00
(85)
$ 3,192.01 to $ 3,216.00 134.00 4,824.00
(86)
$ 3,216.01 to $ 3,240.00 135.00 4,860.00
(87)
$ 3,240.01 to $ 3,264.00 136.00 4,896.00
(88)
$ 3,264.01 to $ 3,288.00 137.00 4,932.00
(89)
$ 3,288.01 to $ 3,312.00 138.00 4,968.00
(90)
$ 3,312.01 to $ 3,336.00 139.00 5,004.00
(91)
$ 3,336.01 to $ 3,360.00 140.00 5,040.00
(92)
$ 3,360.01 to $ 3,384.00 141.00 5,076.00
(93)
$ 3,384.01 to $ 3,408.00 142.00 5,112.00
(94)
$ 3,408.01 to $ 3,432.00 143.00 5,148.00
(95)
$ 3,432.01 to $ 3,456.00 144.00 5,184.00
(96)
$ 3,456.01 to $ 3,480.00 145.00 5,220.00
(97)
$ 3,480.01 to $ 3,504.00 146.00 5,256.00
(98)
$ 3,504.01 to $ 3,528.00 147.00 5,292.00
(99)
$ 3,528.01 to $ 3,552.00 148.00 5,328.00
(100)
$ 3,552.01 to $ 3,576.00 149.00 5,364.00
(101)
$ 3,576.01 to $ 3,600.00 150.00 5,400.00
(102)
$ 3,600.01 to $ 3,624.00 151.00 5,436.00
(103)
$ 3,624.01 to $ 3,648.00 152.00 5,472.00
(104)
$ 3,648.01 to $ 3,672.00 153.00 5,508.00
(105)
$ 3,672.01 to $ 3,696.00 154.00 5,544.00
(106)
$ 3,696.01 to $ 3,720.00 155.00 5,580.00
(107)
$ 3,720.01 to $ 3,744.00 156.00 5,616.00
(108)
$ 3,744.01 to $ 3,768.00 157.00 5,652.00
(109)
$ 3,768.01 to $ 3,792.00 158.00 5,688.00
(110)
$ 3,792.01 to $ 3,816.00 159.00 5,724.00
(111)
$ 3,816.01 to $ 3,840.00 160.00 5,760.00
(112)
$ 3,840.01 to $ 3,864.00 161.00 5,796.00
(113)
$ 3,864.01 to $ 3,888.00 162.00 5,832.00
(114)
$ 3,888.01 to $ 3,912.00 163.00 5,868.00
(115)
$ 3,912.01 to $ 3,936.00 164.00 5,904.00
(116)
$ 3,936.01 to $ 3,960.00 165.00 5,940.00
(117)
$ 3,960.01 to $ 3,984.00 166.00 5,976.00
(118)
$ 3,984.01 to $ 4,008.00 167.00 6,012.00
(119)
$ 4,008.01 to $ 4,032.00 168.00 6,048.00
(120)
$ 4,032.01 to $ 4,056.00 169.00 6,084.00
(121)
$ 4,056.01 to $ 4,080.00 170.00 6,120.00
(122)
$ 4,080.01 to $ 4,104.00 171.00 6,156.00
(123)
$ 4,104.01 to $ 4,128.00 172.00 6,192.00
(124)
$ 4,128.01 to $ 4,152.00 173.00 6,228.00
(125)
$ 4,152.01 to $ 4,176.00 174.00 6,264.00
(126)
$ 4,176.01 to $ 4,200.00 175.00 6,300.00
(127)
$ 4,200.01 to $ 4,224.00 176.00 6,336.00
(128)
$ 4,224.01 to $ 4,248.00 177.00 6,372.00
(129)
$ 4,248.01 to $ 4,272.00 178.00 6,408.00
(130)
$ 4,272.01 to $ 4,296.00 179.00 6,444.00
(131)
$ 4,296.01 to $ 4,320.00 180.00 6,480.00
(132)
$ 4,320.01 to $ 4,344.00 181.00 6,516.00
(133)
$ 4,344.01 to $ 4,368.00 182.00 6,552.00
(134)
$ 4,368.01 to $ 4,392.00 183.00 6,588.00
(135)
$ 4,392.01 to $ 4,416.00 184.00 6,624.00
(136)
$ 4,416.01 to $ 4,440.00 185.00 6,660.00
(137)
$ 4,440.01 to $ 4,464.00 186.00 6,696.00
(138)
$ 4,464.01 to $ 4,488.00 187.00 6,732.00
(139)
$ 4,488.01 to $ 4,512.00 188.00 6,768.00
(140)
$ 4,512.01 to $ 4,536.00 189.00 6,804.00
(141)
$ 4,536.01 to $ 4,560.00 190.00 6,840.00
(142)
$ 4,560.01 to $ 4,584.00 191.00 6,876.00
(143)
$ 4,584.01 to $ 4,608.00 192.00 6,912.00
(144)
$ 4,608.01 to $ 4,632.00 193.00 6,948.00
(145)
$ 4,632.01 to $ 4,656.00 194.00 6,984.00
(146)
$ 4,656.01 to $ 4,680.00 195.00 7,020.00
(147)
$ 4,680.01 to $ 4,704.00 196.00 7,056.00
(148)
$ 4,704.01 to $ 4,728.00 197.00 7,092.00
(149)
$ 4,728.01 to $ 4,752.00 198.00 7,128.00
(150)
$ 4,752.01 to $ 4,776.00 199.00 7,164.00
(151)
$ 4,776.01 to $ 4,800.00 200.00 7,200.00
(152)
$ 4,800.01 to $ 4,824.00 201.00 7,236.00
(153)
$ 4,824.01 to $ 4,848.00 202.00 7,272.00
(154)
$ 4,848.01 to $ 4,872.00 203.00 7,308.00
(155)
$ 4,872.01 to $ 4,896.00 204.00 7,344.00
(156)
$ 4,896.01 to $ 4,920.00 205.00 7,380.00
(157)
$ 4,920.01 to $ 4,944.00 206.00 7,416.00
(158)
$ 4,944.01 to $ 4,968.00 207.00 7,452.00
(159)
$ 4,968.01 to $ 4,992.00 208.00 7,488.00
(160)
$ 4,992.01 to $ 5,016.00 209.00 7,524.00
(161)
$ 5,016.01 to $ 5,040.00 210.00 7,560.00
(162)
$ 5,040.01 to $ 5,064.00 211.00 7,596.00
(163)
$ 5,064.01 to $ 5,088.00 212.00 7,632.00
(164)
$ 5,088.01 to $ 5,112.00 213.00 7,668.00
(165)
$ 5,112.01 to $ 5,136.00 214.00 7,704.00
(166)
$ 5,136.01 to $ 5,160.00 215.00 7,740.00
(167)
$ 5,160.01 to $ 5,184.00 216.00 7,776.00
(168)
$ 5,184.01 to $ 5,208.00 217.00 7,812.00
(169)
$ 5,208.01 to $ 5,232.00 218.00 7,848.00
(170)
$ 5,232.01 to $ 5,256.00 219.00 7,884.00
(171)
$ 5,256.01 to $ 5,280.00 220.00 7,920.00
(172)
$ 5,280.01 to $ 5,304.00 221.00 7,956.00
(173)
$ 5,304.01 to $ 5,328.00 222.00 7,992.00
(174)
$ 5,328.01 to $ 5,352.00 223.00 8,028.00
(175)
$ 5,352.01 to $ 5,376.00 224.00 8,064.00
(176)
$ 5,376.01 to $ 5,400.00 225.00 8,100.00
(177)
$ 5,400.01 to $ 5,424.00 226.00 8,136.00
(178)
$ 5,424.01 to $ 5,448.00 227.00 8,172.00
(179)
$ 5,448.01 to $ 5,472.00 228.00 8,208.00
(180)
$ 5,472.01 to $ 5,496.00 229.00 8,244.00
(181)
$ 5,496.01 to $ 5,520.00 230.00 8,280.00
(182)
$ 5,520.01 to $ 5,544.00 231.00 8,316.00
(183)
$ 5,544.01 to $ 5,568.00 232.00 8,352.00
(184)
$ 5,568.01 to $ 5,592.00 233.00 8,388.00
(185)
$ 5,592.01 to $ 5,616.00 234.00 8,424.00
(186)
$ 5,616.01 to $ 5,640.00 235.00 8,460.00
(187)
$ 5,640.01 to $ 5,664.00 236.00 8,496.00
(188)
$ 5,664.01 to $ 5,688.00 237.00 8,532.00
(189)
$ 5,688.01 to $ 5,712.00 238.00 8,568.00
(190)
$ 5,712.01 to $ 5,736.00 239.00 8,604.00
(191)
$ 5,736.01 to $ 5,760.00 240.00 8,640.00
(192)
$ 5,760.01 to $ 5,784.00 241.00 8,676.00
(193)
$ 5,784.01 to $ 5,808.00 242.00 8,712.00
(194)
$ 5,808.01 to $ 5,832.00 243.00 8,748.00
(195)
$ 5,832.01 to $ 5,856.00 244.00 8,784.00
(196)
$ 5,856.01 to $ 5,880.00 245.00 8,820.00
(197)
$ 5,880.01 to $ 5,904.00 246.00 8,856.00
(198)
$ 5,904.01 to $ 5,928.00 247.00 8,892.00
(199)
$ 5,928.01 to $ 5,952.00 248.00 8,928.00
(200)
$ 5,952.01 to $ 5,976.00 249.00 8,964.00
(201)
$ 5,976.01 to $ 6,000.00 250.00 9,000.00
(202)
$ 6,000.01 to $ 6,024.00 251.00 9,036.00
(203)
$ 6,024.01 to $ 6,048.00 252.00 9,072.00
(204)
$ 6,048.01 to $ 6,072.00 253.00 9,108.00
(205)
$ 6,072.01 to $ 6,096.00 254.00 9,144.00
(206)
$ 6,096.01 to $ 6,120.00 255.00 9,180.00
(207)
$ 6,120.01 to $ 6,144.00 256.00 9,216.00
(208)
$ 6,144.01 to $ 6,168.00 257.00 9,252.00
(209)
$ 6,168.01 to $ 6,192.00 258.00 9,288.00
(210)
$ 6,192.01 to $ 6,216.00 259.00 9,324.00
(211)
$ 6,216.01 to $ 6,240.00 260.00 9,360.00
(212)
$ 6,240.01 to $ 6,264.00 261.00 9,396.00
(213)
$ 6,264.01 to $ 6,288.00 262.00 9,432.00
(214)
$ 6,288.01 to $ 6,312.00 263.00 9,468.00
(215)
$ 6,312.01 to $ 6,336.00 264.00 9,504.00
(216)
$ 6,336.01 to $ 6,360.00 265.00 9,540.00
(217)
$ 6,360.01 to $ 6,384.00 266.00 9,576.00
(218)
$ 6,384.01 to $ 6,408.00 267.00 9,612.00
(219)
$ 6,408.01 to $ 6,432.00 268.00 9,648.00
(220)
$ 6,432.01 to $ 6,456.00 269.00 9,684.00
(221)
$ 6,456.01 to $ 6,480.00 270.00 9,720.00
(222)
$ 6,480.01 to $ 6,504.00 271.00 9,756.00
(223)
$ 6,504.01 to $ 6,528.00 272.00 9,792.00
(224)
$ 6,528.01 to $ 6,552.00 273.00 9,828.00
(225)
$ 6,552.01 to $ 6,576.00 274.00 9,864.00
(226)
$ 6,576.01 to $ 6,600.00 275.00 9,900.00
(227)
$ 6,600.01 to $ 6,624.00 276.00 9,936.00
(228)
$ 6,624.01 to $ 6,648.00 277.00 9,972.00
(229)
$ 6,648.01 to $ 6,672.00 278.00 10,008.00
(230)
$ 6,672.01 to $ 6,696.00 279.00 10,044.00
(231)
$ 6,696.01 to $ 6,720.00 280.00 10,080.00
(232)
$ 6,720.01 to $ 6,744.00 281.00 10,116.00
(233)
$ 6,744.01 to $ 6,768.00 282.00 10,152.00
(234)
$ 6,768.01 to $ 6,792.00 283.00 10,188.00
(235)
$ 6,792.01 to $ 6,816.00 284.00 10,224.00
(236)
$ 6,816.01 to $ 6,840.00 285.00 10,260.00
(237)
$ 6,840.01 to $ 6,864.00 286.00 10,296.00
(238)
$ 6,864.01 to $ 6,888.00 287.00 10,332.00
(239)
$ 6,888.01 to $ 6,912.00 288.00 10,368.00
(240)
$ 6,912.01 to $ 6,936.00 289.00 10,404.00
(241)
$ 6,936.01 to $ 6,960.00 290.00 10,440.00
(242)
$ 6,960.01 to $ 6,984.00 291.00 10,476.00
(243)
$ 6,984.01 to $ 7,008.00 292.00 10,512.00
(244)
$ 7,008.01 to $ 7,032.00 293.00 10,548.00
(245)
$ 7,032.01 to $ 7,056.00 294.00 10,584.00
(246)
$ 7,056.01 to $ 7,080.00 295.00 10,620.00
(247)
$ 7,080.01 to $ 7,104.00 296.00 10,656.00
(248)
$ 7,104.01 to $ 7,128.00 297.00 10,692.00
(249)
$ 7,128.01 to $ 7,152.00 298.00 10,728.00
(250)
$ 7,152.01 to $ 7,176.00 299.00 10,764.00
(251)
$ 7,176.01 to $ 7,200.00 300.00 10,800.00
(252)
$ 7,200.01 to $ 7,224.00 301.00 10,836.00
(253)
$ 7,224.01 to $ 7,248.00 302.00 10,872.00
(254)
$ 7,248.01 to $ 7,272.00 303.00 10,908.00
(255)
$ 7,272.01 to $ 7,296.00 304.00 10,944.00
(256)
$ 7,296.01 to $ 7,320.00 305.00 10,980.00
(257)
$ 7,320.01 to $ 7,344.00 306.00 11,016.00
(258)
$ 7,344.01 to $ 7,368.00 307.00 11,052.00
(259)
$ 7,368.01 to $ 7,392.00 308.00 11,088.00
(260)
$ 7,392.01 to $ 7,416.00 309.00 11,124.00
(261)
$ 7,416.01 to $ 7,440.00 310.00 11,160.00
(262)
$ 7,440.01 to $ 7,464.00 311.00 11,196.00
(263)
$ 7,464.01 to $ 7,488.00 312.00 11,232.00
(264)
$ 7,488.01 to $ 7,512.00 313.00 11,268.00
(265)
$ 7,512.01 to $ 7,536.00 314.00 11,304.00
(266)
$ 7,536.01 to $ 7,560.00 315.00 11,340.00
(267)
$ 7,560.01 to $ 7,584.00 316.00 11,376.00
(268)
$ 7,584.01 to $ 7,608.00 317.00 11,412.00
(269)
$ 7,608.01 to $ 7,632.00 318.00 11,448.00
(270)
$ 7,632.01 to $ 7,656.00 319.00 11,484.00
(271)
$ 7,656.01 to $ 7,680.00 320.00 11,520.00
(272)
$ 7,680.01 to $ 7,704.00 321.00 11,556.00
(273)
$ 7,704.01 to $ 7,728.00 322.00 11,592.00
(274)
$ 7,728.01 to $ 7,752.00 323.00 11,628.00
(275)
$ 7,752.01 to $ 7,776.00 324.00 11,664.00
(276)
$ 7,776.01 to $ 7,800.00 325.00 11,700.00
(277)
$ 7,800.01 to $ 7,824.00 326.00 11,736.00
(278)
$ 7,824.01 to $ 7,848.00 327.00 11,772.00
(279)
$ 7,848.01 to $ 7,872.00 328.00 11,808.00
(280)
$ 7,872.01 to $ 7,896.00 329.00 11,844.00
(281)
$ 7,896.01 to $ 7,920.00 330.00 11,880.00
(282)
$ 7,920.01 to $ 7,944.00 331.00 11,916.00
(283)
$ 7,944.01 to $ 7,968.00 332.00 11,952.00
(284)
$ 7,968.01 to $ 7,992.00 333.00 11,988.00
(285)
$ 7,992.01 to $ 8,016.00 334.00 12,024.00
(286)
$ 8,016.01 to $ 8,040.00 335.00 12,060.00
(287)
$ 8,040.01 to $ 8,064.00 336.00 12,096.00
(288)
$ 8,064.01 to $ 8,088.00 337.00 12,132.00
(289)
$ 8,088.01 to $ 8,112.00 338.00 12,168.00
(290)
$ 8,112.01 to $ 8,136.00 339.00 12,204.00
(291)
$ 8,136.01 to $ 8,160.00 340.00 12,240.00
(292)
$ 8,160.01 to $ 8,184.00 341.00 12,276.00
(293)
$ 8,184.01 to $ 8,208.00 342.00 12,312.00
(294)
$ 8,208.01 to $ 8,232.00 343.00 12,348.00
(295)
$ 8,232.01 to $ 8,256.00 344.00 12,384.00
(296)
$ 8,256.01 to $ 8,280.00 345.00 12,420.00
(297)
$ 8,280.01 to $ 8,304.00 346.00 12,456.00
(298)
$ 8,304.01 to $ 8,328.00 347.00 12,492.00
(299)
$ 8,328.01 to $ 8,352.00 348.00 12,528.00
(300)
$ 8,352.01 to $ 8,376.00 349.00 12,564.00
(301)
$ 8,376.01 to $ 8,400.00 350.00 12,600.00
(302)
$ 8,400.01 to $ 8,424.00 351.00 12,636.00
(303)
$ 8,424.01 to $ 8,448.00 352.00 12,672.00
(304)
$ 8,448.01 to $ 8,472.00 353.00 12,708.00
(305)
$ 8,472.01 to $ 8,496.00 354.00 12,744.00
(306)
$ 8,496.01 to $ 8,520.00 355.00 12,780.00
(307)
$ 8,520.01 to $ 8,544.00 356.00 12,816.00
(308)
$ 8,544.01 to $ 8,568.00 357.00 12,852.00
(309)
$ 8,568.01 to $ 8,592.00 358.00 12,888.00
(310)
$ 8,592.01 to $ 8,616.00 359.00 12,924.00
(311)
$ 8,616.01 to $ 8,640.00 360.00 12,960.00
(312)
$ 8,640.01 to $ 8,664.00 361.00 12,996.00
(313)
$ 8,664.01 to $ 8,688.00 362.00 13,032.00
(314)
$ 8,688.01 to $ 8,712.00 363.00 13,068.00
(315)
$ 8,712.01 to $ 8,736.00 364.00 13,104.00
(316)
$ 8,736.01 to $ 8,760.00 365.00 13,140.00
(317)
$ 8,760.01 to $ 8,784.00 366.00 13,176.00
(318)
$ 8,784.01 to $ 8,808.00 367.00 13,212.00
(319)
$ 8,808.01 to $ 8,832.00 368.00 13,248.00
(320)
$ 8,832.01 to $ 8,856.00 369.00 13,284.00
(321)
$ 8,856.01 to $ 8,880.00 370.00 13,320.00
(322)
$ 8,880.01 to $ 8,904.00 371.00 13,356.00
(323)
$ 8,904.01 to $ 8,928.00 372.00 13,392.00
(324)
$ 8,928.01 to $ 8,952.00 373.00 13,428.00
(325)
$ 8,952.01 to $ 8,976.00 374.00 13,464.00
(326)
$ 8,976.01 to $ 9,000.00 375.00 13,500.00
(327)
$ 9,000.01 to $ 9,024.00 376.00 13,536.00
(328)
$ 9,024.01 to $ 9,048.00 377.00 13,572.00
(329)
$ 9,048.01 to $ 9,072.00 378.00 13,608.00
(330)
$ 9,072.01 to $ 9,096.00 379.00 13,644.00
(331)
$ 9,096.01 to $ 9,120.00 380.00 13,680.00
(332)
$ 9,120.01 to $ 9,144.00 381.00 13,716.00
(333)
$ 9,144.01 to $ 9,168.00 382.00 13,752.00
(334)
$ 9,168.01 to $ 9,192.00 383.00 13,788.00
(335)
$ 9,192.01 to $ 9,216.00 384.00 13,824.00
(336)
$ 9,216.01 to $ 9,240.00 385.00 13,860.00
(337)
$ 9,240.01 to $ 9,264.00 386.00 13,896.00
(338)
$ 9,264.01 to $ 9,288.00 387.00 13,932.00
(339)
$ 9,288.01 to $ 9,312.00 388.00 13,968.00
(340)
$ 9,312.01 to $ 9,336.00 389.00 14,004.00
(341)
$ 9,336.01 to $ 9,360.00 390.00 14,040.00
(342)
$ 9,360.01 to $ 9,384.00 391.00 14,076.00
(343)
$ 9,384.01 to $ 9,408.00 392.00 14,112.00
(344)
$ 9,408.01 to $ 9,432.00 393.00 14,148.00
(345)
$ 9,432.01 to $ 9,456.00 394.00 14,184.00
(346)
$ 9,456.01 to $ 9,480.00 395.00 14,220.00
(347)
$ 9,480.01 to $ 9,504.00 396.00 14,256.00
(348)
$ 9,504.01 to $ 9,528.00 397.00 14,292.00
(349)
$ 9,528.01 to $ 9,552.00 398.00 14,328.00
(350)
$ 9,552.01 to $ 9,576.00 399.00 14,364.00
(351)
$ 9,576.01 to $ 9,600.00 400.00 14,400.00
(352)
$ 9,600.01 to $ 9,624.00 401.00 14,436.00
(353)
$ 9,624.01 to $ 9,648.00 402.00 14,472.00
(354)
$ 9,648.01 to $ 9,672.00 403.00 14,508.00
(355)
$ 9,672.01 to $ 9,696.00 404.00 14,544.00
(356)
$ 9,696.01 to $ 9,720.00 405.00 14,580.00
(357)
$ 9,720.01 to $ 9,744.00 406.00 14,616.00
(358)
$ 9,744.01 to $ 9,768.00 407.00 14,652.00
(359)
$ 9,768.01 to $ 9,792.00 408.00 14,688.00
(360)
$ 9,792.01 to $ 9,816.00 409.00 14,724.00
(361)
$ 9,816.01 to $ 9,840.00 410.00 14,760.00
(362)
$ 9,840.01 to $ 9,864.00 411.00 14,796.00
(363)
$ 9,864.01 to $ 9,888.00 412.00 14,832.00
(364)
$ 9,888.01 to $ 9,912.00 413.00 14,868.00
(365)
$ 9,912.01 to $ 9,936.00 414.00 14,904.00
(366)
$ 9,936.01 to $ 9,960.00 415.00 14,940.00
(367)
$ 9,960.01 to $ 9,984.00 416.00 14,976.00
(368)
$ 9,984.01 to $10,008.00 417.00 15,012.00
(369)
$10,008.01 to $10,032.00 418.00 15,048.00
(370)
$10,032.01 to $10,056.00 419.00 15,084.00
(371)
$10,056.01 to $10,080.00 420.00 15,120.00
(372)
$10,080.01 to $10,104.00 421.00 15,156.00
(373)
$10,104.01 to $10,128.00 422.00 15,192.00
(374)
$10,128.01 to $10,152.00 423.00 15,228.00
(375)
$10,152.01 to $10,176.00 424.00 15,264.00
(376)
$10,176.01 to $10,200.00 425.00 15,300.00
(377)
$10,200.01 to $10,224.00 426.00 15,336.00
(378)
$10,224.01 to $10,248.00 427.00 15,372.00
(379)
$10,248.01 to $10,272.00 428.00 15,408.00
(380)
$10,272.01 to $10,296.00 429.00 15,444.00
(381)
$10,296.01 and over 430.00 15,480.00
(c)
The schedule of benefits that is in effect on the 1st day of a claimant’s benefit year applies to the claimant throughout that benefit year.
(d)
(1)
Except as provided in § 8–1207 of this title for the work sharing program and § 8–1604 of this title for the Self–Employment Assistance Program, an eligible claimant shall be paid a weekly benefit amount that is computed by:
(i)
determining the claimant’s weekly benefit amount under this section;
(ii)
adding any allowance for a dependent to which the claimant is entitled under § 8–804 of this subtitle; and
(iii)
subject to paragraph (3) of this subsection, subtracting any wages exceeding $50 payable to the claimant for the week.
(2)
In computing benefits under this subsection, a fraction of a dollar shall be rounded to the next lower dollar.
(3)
A payment to an individual as compensation for serving as an election judge for a local board of elections in the State may not be included when computing the wages required to be subtracted under paragraph (1)(iii) of this subsection.
(e)
Any child support payment that is required under § 8–807 of this subtitle shall be withheld from benefits.
Md. Code Ann., Lab. & Empl. § 8-803.1 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–803.1LinkCopy Citation
For purposes of determining the weekly benefit amount in any benefit year under § 8–803 of this subtitle, wages paid by a private, for–profit employing unit for employment performed by an individual while an incarcerated individual of a custodial or penal institution shall be included as wages if the individual continues to be employed by the private, for–profit employing unit after being permanently released by the custodial or penal institution, including released by parole.
Md. Code Ann., Lab. & Empl. § 8-804 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–804LinkCopy Citation
(a)
(1)
Subject to subsection (b) of this section, in addition to the weekly benefit amount in the schedule of benefits, a claimant shall be paid an allowance of $8 for each child, adopted child, or stepchild of the claimant who, on the 1st day of the benefit year, is:
(i)
wholly or partly supported by the claimant; and
(ii)
under 16 years of age.
(2)
A claimant shall submit to the Secretary the Social Security number or copy of the birth certificate of each dependent for whom the claimant is to be paid an allowance.
(b)
(1)
An allowance under this section is not payable:
(i)
for more than 5 dependents of the claimant;
(ii)
for longer than the number of weeks of benefits allowable to the claimant for total unemployment; or
(iii)
for any week in which an unemployment benefit is not payable to the claimant.
(2)
Benefits and the allowance under this section in any 1 week may not exceed the highest weekly benefit amount in the schedule of benefits.
(c)
(1)
The number of a claimant’s dependents shall be determined as of the 1st day of the benefit year and shall be fixed for the duration of the benefit year.
(2)
After an individual has been determined to be a dependent of a claimant, the individual may not be considered to be a dependent of any other claimant whose benefit year starts within 1 year after the determination.
(d)
In the computation of a contribution rate under Part II of Subtitle 6 of this title, an allowance for a dependent shall be considered a benefit.
(e)
Notwithstanding subsection (d) of this section, an allowance for a dependent may not be deducted from a claimant’s benefit account.
Md. Code Ann., Lab. & Empl. § 8-805 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–805LinkCopy Citation
(a)
To apply for benefits an individual shall file a claim for benefits in accordance with regulations adopted by the Secretary.
(b)
A claimant shall disclose whether the claimant owes child support.
(c)
At the time a claim is made, the Secretary shall give each claimant a notice in the form required by the Insurance Commissioner that states that the claimant may be entitled to continuation of group health insurance benefits under § 15-409 of the Insurance Article.
Md. Code Ann., Lab. & Empl. § 8-806 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–806LinkCopy Citation
(a)
(1)
Except as provided in subsection (b) of this section a claims examiner promptly shall make a determination on a claim filed under § 8–805(a) of this subtitle.
(2)
Whenever a determination involves resolution of a dispute of material fact, a claims examiner shall:
(i)
conduct a predetermination proceeding; and
(ii)
give each party notice of the time and place of the proceeding.
(b)
(1)
A claim shall be referred to the Board of Appeals if determination of the claim involves:
(i)
a disqualification based on a stoppage of work due to a labor dispute;
(ii)
multiple claims; or
(iii)
a difficult issue of fact or law.
(2)
The Board of Appeals promptly shall hear and decide each claim referred to it under this subsection.
(c)
(1)
Every initial determination shall state:
(i)
whether the claimant has been paid the wages required by § 8–802 of this subtitle;
(ii)
the weekly benefit amount of the claimant for the benefit year; and
(iii)
the maximum benefits payable to the claimant for the benefit year.
(2)
Each determination shall include a statement as to:
(i)
whether a claimant is eligible for benefits for the week for which the determination is made;
(ii)
the benefits to which the claimant is entitled; and
(iii)
the reasons for the determination.
(d)
(1)
On determination of a claim, the Secretary promptly shall mail notice of the determination to the claimant at the last known address of the claimant or otherwise deliver it to the claimant.
(2)
Except as provided in paragraph (3) of this subsection, on determination of a claim that involves application of § 8–903(a) of this title or disqualification under Subtitle 10 of this title, the Secretary promptly shall:
(i)
mail notice of the determination to the last employing unit of the claimant at the last known address of the employing unit or otherwise deliver it to that employer; and
(ii)
include in the notice the reasons for the determination.
(3)
If, before a determination, an employer fails to indicate, in accordance with regulations of the Secretary, that a claimant may be disqualified or ineligible for benefits, the Secretary need not notify the employer of the determination.
(e)
(1)
A determination is final as to a claimant and an employer who is entitled to notice of the determination unless:
(i)
within 15 days after the mailing or other delivery of the notice, the claimant or employer appeals the determination; or
(ii)
after the time for an appeal on an initial determination has passed, the Secretary makes a redetermination under subsection (f) of this section.
(2)
The chief hearing examiner of the Lower Appeals Division, for good cause, may extend the time for an appeal under this subsection.
(f)
(1)
If an interested party does not appeal an initial determination, the Secretary may redetermine:
(i)
the eligibility of the claimant to receive benefits;
(ii)
the weekly benefit amount of the claimant;
(iii)
the maximum benefits payable to the claimant in a benefit year; and
(iv)
the decision to recover an overpayment.
(2)
In accordance with subsection (d) of this section, the Secretary shall send notice of the redetermination to the claimant and an employer who is entitled to notice.
(3)
A redetermination is final unless an appeal is filed in accordance with subsection (e) of this section.
(g)
(1)
Within 15 days after the date the notice of the determination or redetermination is sent, a claimant or employing unit entitled to notice of a determination or redetermination under this section may appeal to the Lower Appeals Division.
(2)
The Secretary may, at the Secretary’s discretion, be a party to an appeal filed by a claimant or employing unit with the Lower Appeals Division.
(3)
Unless an appeal of a determination or redetermination under this section is withdrawn or removed to the Board of Appeals, a hearing examiner shall:
(i)
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 provisions of § 10–208(b)(4) and (7) of the State Government Article do not apply;
(ii)
make findings of fact and conclusions of law; and
(iii)
on the basis of those findings and conclusions, affirm, modify, or reverse a determination or redetermination.
(4)
If an appeal involves an issue of whether employment that a claimant performed is covered employment:
(i)
the hearing examiner shall give special notice of the issue and appeal to the Secretary and employer; and
(ii)
on receipt of the notice, the Secretary and employer shall be parties to the proceeding and be given reasonable opportunity to offer evidence on that issue.
(5)
The hearing examiner promptly shall mail to each party at the last known address of the party or otherwise deliver to the party:
(i)
notice of the decision of the hearing examiner; and
(ii)
a copy of the decision and the findings of fact and conclusions of law that support the decision.
(6)
A decision under this subsection is final unless within 15 days after the mailing or other delivery of notice of the decision, further review is initiated under subsection (h) of this section.
(h)
(1)
When a party files an appeal of a decision under subsection (g) of this section:
(i)
if the hearing examiner did not affirm the determination or redetermination of the claim, the Board of Appeals shall allow the appeal; and
(ii)
if the hearing examiner affirmed the determination or redetermination, the Board of Appeals may allow the appeal.
(2)
On the filing of an appeal or on its own motion, the Board of Appeals may affirm, modify, or reverse the findings and conclusions of a hearing examiner on the basis of evidence that was submitted previously in the case or that the Board of Appeals directs to be taken.
(3)
The Board of Appeals promptly shall mail notice of its decision, including its findings and conclusions, to the last known address of each party or otherwise deliver the notice. The decision is final subject to judicial review after 10 days after the mailing or other delivery.
(4)
If the Board of Appeals does not allow an appeal of a decision of a hearing examiner:
(i)
the decision of the hearing examiner is considered to be a decision of the Board of Appeals;
(ii)
the decision is subject to judicial review within the time and in the manner provided for a final decision of the Board of Appeals; and
(iii)
the time for appeal begins on the date of the notice of the order of denial of the application for appeal to the Board of Appeals.
Md. Code Ann., Lab. & Empl. § 8-807 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–807LinkCopy Citation
(a)
If a claimant who is eligible for benefits discloses an obligation to pay child support, the Secretary shall send notice of the eligibility to the child support enforcement unit that is enforcing the obligation.
(b)
The Secretary shall deduct and withhold from any benefit payable to a claimant who is liable for child support the greater of:
(1)
the amount specified by the claimant to be deducted and withheld to satisfy the child support obligation;
(2)
the amount determined under an agreement submitted to the Secretary under § 454(19)(b)(i) of the Social Security Act; or
(3)
any amount otherwise required to be deducted and withheld through legal process as defined in § 459(i)(5) of the Social Security Act.
(c)
The Secretary shall:
(1)
pay any amount deducted and withheld under subsection (b) of this section to the appropriate child support enforcement unit; and
(2)
treat the amount as if it were paid to the claimant as benefits.
(d)
The child support enforcement unit shall reimburse the Secretary for administrative costs incurred to carry out this section.
Md. Code Ann., Lab. & Empl. § 8-808 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–808LinkCopy Citation
(a)
(1)
Notwithstanding any provision of §§ 8-805 and 8-806 of this subtitle or Subtitle 10 of this title, the Secretary promptly shall pay benefits to a claimant in accordance with a determination until it has been modified or reversed by a later determination or decision.
(2)
If a determination is modified or reversed by a subsequent determination or decision, the Secretary promptly shall pay or deny benefits for any week of unemployment that follows in accordance with the subsequent determination or decision.
(b)
In accordance with the regulations of the Secretary, all benefits shall be paid from the Unemployment Insurance Fund through employment offices.
(c)
Except as provided in Subtitle 11 and Subtitle 12 of this title or any provision of federal law, during a benefit year:
(1)
a claimant is entitled to a total amount of benefits equal to 26 times the claimant’s weekly benefit amount; and
(2)
for each week during which benefits are payable, a claimant is entitled to allowances for dependents under § 8-804 of this subtitle.
Md. Code Ann., Lab. & Empl. § 8-808.1 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–808.1LinkCopy Citation
Alimony or spousal support payments may only be deducted or withheld from any unemployment insurance benefits to the extent authorized by federal law.
Md. Code Ann., Lab. & Empl. § 8-809 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–809LinkCopy Citation
(a)
The Secretary may recover benefits paid to a claimant if the Secretary finds that the claimant was not entitled to the benefits because:
(1)
the claimant was not unemployed;
(2)
the claimant received or retroactively was awarded wages; or
(3)
due to a redetermination of an original claim by the Secretary, the claimant is disqualified or otherwise ineligible for benefits.
(b)
If the Secretary finds that a claimant knowingly made a false statement or representation or knowingly failed to disclose a material fact to obtain or increase a benefit or other payment under this title, in addition to disqualification of the claimant, the Secretary may recover from the claimant:
(1)
all benefits paid to the claimant for each week for which the false statement or representation was made or for which the claimant failed to disclose a material fact;
(2)
a monetary penalty of 15% of all benefits paid to the claimant for each week for which the false statement or representation was made or for which the claimant failed to disclose a material fact; and
(3)
interest of 1.5% per month on the amount of all benefits paid to the claimant for each week for which the false statement or representation was made or for which the claimant failed to disclose a material fact plus the amount of the monetary penalty accruing from the date that the claimant is notified by the Secretary that the claimant was not entitled to benefits received.
(c)
(1)
If the Secretary decides to recover benefits from a claimant under subsection (a) or (b) of this section, the Secretary shall notify the claimant of:
(i)
the amount to be recovered;
(ii)
the basis for the recovery of benefits, including any evidence that the Secretary used to make the determination;
(iii)
the weeks for which benefits were paid;
(iv)
the amount of any monetary penalty assessed under subsection (b)(2) of this section and the reason for the assessment of the monetary penalty;
(v)
the provision of this title under which the Secretary determined that the claimant was ineligible for benefits; and
(vi)
the appeal rights available to a claimant.
(2)
The Secretary shall allow a claimant to appeal a determination regarding the recovery of benefits within 30 days after the mailing or other delivery of the notice.
(d)
(1)
If the Secretary is recovering benefits from a claimant under circumstances other than those described in subsection (b) of this section, the Secretary may recover an amount under subsection (a) of this section:
(i)
by deduction of:
(1)
up to 50% of the weekly benefit amount from the weekly benefits payable to the claimant in the future; or
(2)
if the weekly benefit amount is less than or equal to $100, up to 25% of the weekly benefit from the weekly benefits payable to the claimant in the future;
(ii)
in the manner provided in § 8–630 of this title for the collection of past due contributions;
(iii)
by assessment in the same manner as provided in § 8–629 of this title for the assessment of past due contributions; or
(iv)
through other reasonable means of collection, including those permitted under:
(1)
State law for the collection of debts owed to the State; or
(2)
federal law.
(2)
(i)
If the Secretary seeks to recover an amount under subsection (a) of this section by assessment, the Secretary shall allow a claimant to elect, within 30 days of the date of the notice of assessment, to have the amount collected by suit instead of by assessment.
(ii)
The Secretary shall adopt regulations to provide general guidance about:
(1)
the processes under which the Secretary may recover benefits; and
(2)
the application of § 8–629 of this title to the recovery of benefits by assessment under this section.
(e)
The Secretary may recover an amount under subsection (b) of this section:
(1)
in the manner provided in § 8–630 of this title for the collection of past due contributions;
(2)
through other reasonable means of collection, including those permitted under:
(i)
State law for the collection of debts owed to the State; or
(ii)
federal law; or
(3)
if the deduction is made by another jurisdiction under an intergovernmental agreement providing for the recovery of overpaid benefits, by deduction from benefits for which the claimant is eligible in the future under the law of the jurisdiction that made the deduction, excluding the monetary penalty assessed under subsection (b)(2) of this section and interest due under subsection (b)(3) of this section.
(f)
(1)
The Secretary may reconsider a decision to recover benefits under subsection (a) of this section within 1 year after the date that the decision was made.
(2)
The Secretary may not make a determination to recover benefits under subsection (a) or (b) of this section later than 3 years after the date that the benefits were paid to the claimant.
(3)
If an amount under subsection (a) or (b) of this section has not been recovered within 5 years after the date of the decision to recover the amount, the Secretary may consider the amount uncollectible.
(4)
If the Secretary determines that the best interests of the State will be served, the Secretary may adjust, compromise, or settle interest due under subsection (b) of this section or under § 8–1305 of this title.
(g)
Notwithstanding any other provision of this section, the Secretary may recover, under a governmental offset agreement, an overpayment of benefits paid to any claimant under:
(1)
the unemployment insurance law of another state; or
(2)
a federal unemployment insurance benefit program.
(h)
(1)
Following the recovery of benefits from a claimant under subsection (a) or (b) of this section, if a claimant notifies the Secretary that the actual amount recovered exceeded the amount stated in the notice provided under subsection (c) of this section, the Secretary shall:
(i)
within 30 days after receipt of the notice, investigate the claim; and
(ii)
within 14 days after completing the investigation, refund the claimant any difference between the amount stated in the notice provided under subsection (c) of this section and the amount actually recovered.
(2)
The Secretary shall submit a monthly report to the General Assembly, in accordance with § 2–1257 of the State Government Article, that includes:
(i)
the total number of claims investigated under this subsection;
(ii)
the status of each investigation;
(iii)
the amount of funds in dispute;
(iv)
the legislative district of each claimant who has notified the Department of a discrepancy; and
(v)
the date any contested funds were returned.
(3)
The Secretary shall adopt regulations to carry out this subsection.
Md. Code Ann., Lab. & Empl. § 8-810 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–810LinkCopy Citation
(a)
An individual filing a new claim for unemployment insurance benefits establishing a new benefit year shall be advised of the following, at the time of filing such claim:
(1)
unemployment insurance benefits are subject to federal, State, and local income tax;
(2)
requirements exist pertaining to estimated tax payments;
(3)
the individual may elect to have the Secretary deduct federal income tax from the individual’s payment of unemployment insurance benefits at the amount specified in the federal Internal Revenue Code;
(4)
the individual may elect to have the Secretary deduct State income tax from the individual’s payment of unemployment insurance benefits at the rate of seven percent; and
(5)
the individual may change a previously elected withholding status.
(b)
Amounts deducted from unemployment insurance benefits pursuant to this section shall remain in the Unemployment Insurance Fund until transferred to the appropriate taxing authority as a payment of income tax.
(c)
The Secretary shall follow the procedures specified by the United States Department of Labor, the federal Internal Revenue Service, and the Maryland State Comptroller pertaining to the deducting and withholding of income tax.
(d)
Amounts deducted from unemployment insurance benefits under this section shall be deducted and withheld only after amounts are deducted and withheld for any overpayments of any unemployment insurance benefits, child support obligations, and to satisfy any other requirements of federal law.
Md. Code Ann., Lab. & Empl. § 8-812 (2026)
Title 8. Unemployment Insurance
Subtitle 8. Administration of Claims
§ 8–812LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Declining occupation” means an occupation in which:
(i)
there is a current lack of employment opportunities in the individual’s labor market area for the occupational skills for which the individual is qualified by training and experience; and
(ii)
the lack of employment opportunities is expected to continue for an extended period of time.
(3)
“Demand occupation” means an occupation in a labor market area where work opportunities are available and qualified applicants are lacking.
(4)
(i)
“Similar stipend” means an amount provided under a program with similar aims, such as providing training to increase employability, and in approximately the same amounts.
(ii)
“Similar stipend” does not include training costs such as payments for tuition and books.
(b)
An individual who is entitled to benefits under this title shall be eligible for additional training benefits under this section if the Secretary determines that the individual:
(1)
is unemployed;
(2)
has exhausted all rights to unemployment insurance benefits under federal and State law;
(3)
(i)
separated from a declining occupation; or
(ii)
has been involuntarily and indefinitely separated from employment as a result of a permanent reduction of operations at the individual’s place of employment; and
(4)
is enrolled in a training program approved by the Secretary or in a job training program authorized by the federal Workforce Innovation and Opportunity Act that prepares the individual for entry into a demand occupation if the Secretary determines that the individual:
(i)
enrolled in the training before the end of the benefit year established with respect to the separation that made the individual eligible for the training benefit;
(ii)
is making satisfactory progress to complete the training; and
(iii)
is not receiving similar stipends or other allowances for nontraining costs.
(c)
The additional weekly training benefit amount shall equal the individual’s weekly benefit amount for the most recent benefit year less any deductible income as determined under this title.
(d)
The maximum amount of additional training benefits payable to an individual shall be equal to 26 times the individual’s average weekly benefit amount for the most recent benefit year.
(e)
An individual who is receiving additional training benefits may not be denied those benefits due to the application of § 8–903(a)(1)(ii) and (iii) of this title.
(f)
Additional training benefits may not be payable for more than 1 year following the end of the benefit year established with respect to the separation that made the individual eligible for additional training benefits.