# COMAR Title 09 — Maryland Department of Labor

## Subtitle 32 — Unemployment Insurance

### Chapter 01 — Obligations of Employers

#### Regulation .16-1 Order of Payments.

*COMAR 09.32.01.16-1*

A payment made by an employing unit shall be applied in the following order to an amount due and owing at the time of payment:

A. To any penalty imposed;

B. To any interest due and owing on administrative fees;

C. To any interest due and owing on contributions and reimbursement payments;

D. To administrative fees; and

E. To contributions or reimbursement payments.