# COMAR Title 09 — Maryland Department of Labor

## Subtitle 32 — Unemployment Insurance

### Chapter 01 — Obligations of Employers

#### Regulation .11 Contribution Reports.

*COMAR 09.32.01.11*

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.