Regulation .11 Contribution Reports.
Regulation .11 Contribution Reports.LinkCopy Citation
A.
A contributor shall file with the Secretary, on or before the contribution payment date, a complete and correct contribution report containing:
(1)
Total quarterly wages paid by the contributor;
(2)
Taxable quarterly wages paid by the contributor;
(3)
Total wages in excess of $8,500 per year;
(4)
Computation of contributions and administrative fees due;
(5)
The employing unit's Maryland unemployment insurance account number;
(6)
The employing unit's tax rate applicable to the quarter filed;
(7)
The number of employees performing services for the employing unit in each month of the quarter;
(8)
If applicable, penalties or interest as set forth in the Unemployment Insurance Law;
(9)
The signature of the employing unit or authorized representative; and
(10)
Other information the Secretary may require.
B.
Contribution reports shall be filed by an employing unit that operates its business during a calendar quarter, even though no wages were paid during that quarter.
C.
Exceptions to Filing Date.
(1)
An employing unit that transfers its business to another employer shall file a contribution report within 15 days from the date of discontinuation or transfer.
(2)
An employing unit who otherwise discontinues its business or whose status is changed by appointment of a receiver, trustee, trustee in bankruptcy, or other fiduciary, shall file a contribution report within 5 days from the date of this change in status.