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ROBERT L. EHRLICH, JR., Governor Ch. 610
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Section 8-614
Annotated Code of Maryland
(1999 Replacement Volume and 2004 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Labor and Employment
8-607.
(a) Except as provided in Part III of this subtitle, an employing unit shall pay
to the Secretary contributions for the Unemployment Insurance Fund on taxable
wages for covered employment that is performed for the employing unit.
(b) (1) Subject to paragraph (2) of this subsection, the taxable wage base is
the first $8,500 in wages that:
(i) an employing unit pays to each employee for covered
employment during a calendar year; OR
(ii) an employing unit or predecessor employer, or combination of
both, pays to each employee [for covered employment during a calendar year,
provided that payrolls and benefit charges of the predecessor employing unit are
transferred to its successor employing unit in accordance with § 8-613(c) of this
subtitle; or
(iii) an employing unit pays to each employee who was continuously
employed immediately before and after a transfer of a business for covered
employment in this State or another state during a calendar year provided the
payrolls and benefits charges of the employing unit are transferred from another
state to this State under § 8-610(b)(l) of this subtitle] WHO WAS CONTINUOUSLY
EMPLOYED IMMEDIATELY BEFORE AND AFTER A TRANSFER OF A BUSINESS, FOR
COVERED EMPLOYMENT IN THIS STATE OR ANOTHER STATE DURING A CALENDAR
YEAR.
(2) If the Federal Unemployment Tax Act or any other federal tax law
that allows a credit for a contribution to a state unemployment insurance fund
increases the maximum amount of wages taxable under that law in a calendar year to
more than $8,500, the taxable wage base under paragraph (1) of this subsection shall
be the same as under the federal law.
(c) (1) The Secretary shall determine the rate of contribution for each
employing unit as of the computation date for the next calendar year.
(2) The rate of contribution is effective for 1 calendar year.
(d) (1) By regulation, the Secretary shall set:
(i) the date when contributions are due; and
(ii) the manner in which contributions are to be paid.
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