An employing unit shall file with the Secretary on or before the contribution payment date, a complete and correct employment report containing: Name and Social Security number of each employee; The employing unit's Maryland unemployment insurance account number; Total quarterly wages paid to each employee; Total quarterly wages paid by the employing unit; and Other information the Secretary may require. Exceptions to Filing Date. An employing unit that transfers its business to another employer shall file an employment report within 15 days from the date of the discontinuation or transfer. An employing unit that otherwise discontinues its business or whose status is changed by appointment of a receiver, trustee, trustee in bankruptcy, or other fiduciary, shall file an employment report within 5 days from the date of this change in status.