1. (a)

   1. (1) Subject to paragraph (2) of this subsection, on the basis of the earned rating record of an employing unit that qualifies for an earned rate of contribution under § 8-610 of this subtitle, the Secretary shall compute to the 4th decimal place a benefit ratio for the employing unit in accordance with subsection (b) or (c) of this section.
   2. (2) Subject to § 8-605.1(b) of this subtitle, the Secretary may not assign an earned rate of contribution that is less than 0.3% or more than 13.5%.

2. (b) For an employing unit that qualifies under § 8-610(a)(2) of this subtitle, the Secretary shall compute a benefit ratio by:

   1. (1) adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the 3 rating years immediately preceding the computation date; and
   2. (2) dividing the figure determined under item (1) of this subsection by the total of the reported taxable wages for the same period.

3. (c) For an employing unit that qualifies under § 8-610(a)(3) of this subtitle, the Secretary shall compute a benefit ratio for the employing unit by:

   1. (1) adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the period beginning with the 1st day of the calendar quarter in which the employing unit first became subject to this title and ending on the June 30 immediately preceding the computation date; and
   2. (2) dividing the figure obtained under item (1) of this subsection by the total of the reported taxable wages for the same period.

4. (d)

   1. (1) Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

      Table of Rates--Table A

      Employing Unit's Benefit Ratio

      Employing Unit's Rate

      (1)

      .0000 --

      0.30%

      (2)

      .0001 -- .0027

      0.60%

      (3)

      .0028 -- .0054

      0.90%

      (4)

      .0055 -- .0081

      1.20%

      (5)

      .0082 -- .0108

      1.50%

      (6)

      .0109 -- .0135

      1.80%

      (7)

      .0136 -- .0162

      2.10%

      (8)

      .0163 -- .0189

      2.40%

      (9)

      .0190 -- .0216

      2.70%

      (10)

      .0217 -- .0243

      3.00%

      (11)

      .0244 -- .0270

      3.30%

      (12)

      .0271 -- .0297

      3.60%

      (13)

      .0298 -- .0324

      3.90%

      (14)

      .0325 -- .0351

      4.20%

      (15)

      .0352 -- .0378

      4.50%

      (16)

      .0379 -- .0405

      4.80%

      (17)

      .0406 -- .0432

      5.10%

      (18)

      .0433 -- .0459

      5.40%

      (19)

      .0460 -- .0486

      5.70%

      (20)

      .0487 -- .0513

      6.00%

      (21)

      .0514 -- .0540

      6.30%

      (22)

      .0541 -- .0567

      6.60%

      (23)

      .0568 -- .0594

      6.90%

      (24)

      .0595 -- .0621

      7.20%

      (25)

      .0622 -- and over

      7.50%

   2. (2) Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 4.5%, but is not in excess of 5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

      Table of Rates--Table B

      Employing Unit's Benefit Ratio

      Employing Unit's Rate

      (1)

      .0000 --

      0.60%

      (2)

      .0001 -- .0027

      0.90%

      (3)

      .0028 -- .0054

      1.20%

      (4)

      .0055 -- .0081

      1.50%

      (5)

      .0082 -- .0108

      1.80%

      (6)

      .0109 -- .0135

      2.10%

      (7)

      .0136 -- .0162

      2.40%

      (8)

      .0163 -- .0189

      2.70%

      (9)

      .0190 -- .0216

      3.00%

      (10)

      .0217 -- .0243

      3.30%

      (11)

      .0244 -- .0270

      3.60%

      (12)

      .0271 -- .0297

      3.90%

      (13)

      .0298 -- .0324

      4.20%

      (14)

      .0325 -- .0351

      4.50%

      (15)

      .0352 -- .0378

      4.80%

      (16)

      .0379 -- .0405

      5.10%

      (17)

      .0406 -- .0432

      5.40%

      (18)

      .0433 -- .0459

      5.70%

      (19)

      .0460 -- .0486

      6.00%

      (20)

      .0487 -- .0513

      6.30%

      (21)

      .0514 -- .0540

      6.60%

      (22)

      .0541 -- .0567

      6.90%

      (23)

      .0568 -- .0594

      7.20%

      (24)

      .0595 -- .0621

      7.50%

      (25)

      .0622 -- .0648

      7.80%

      (26)

      .0649 -- .0675

      8.10%

      (27)

      .0676 -- .0702

      8.40%

      (28)

      .0703 -- .0729

      8.70%

      (29)

      .0730 -- and over

      9.00%

   3. (3) Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 4%, but is not in excess of 4.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

      Table of Rates--Table C

      Employing Unit's Benefit Ratio

      Employing Unit's Rate

      (1)

      .0000 --

      1.00%

      (2)

      .0001 -- .0027

      1.50%

      (3)

      .0028 -- .0054

      1.80%

      (4)

      .0055 -- .0081

      2.10%

      (5)

      .0082 -- .0108

      2.40%

      (6)

      .0109 -- .0135

      2.70%

      (7)

      .0136 -- .0162

      3.00%

      (8)

      .0163 -- .0189

      3.30%

      (9)

      .0190 -- .0216

      3.60%

      (10)

      .0217 -- .0243

      3.90%

      (11)

      .0244 -- .0270

      4.20%

      (12)

      .0271 -- .0297

      4.50%

      (13)

      .0298 -- .0324

      4.80%

      (14)

      .0325 -- .0351

      5.10%

      (15)

      .0352 -- .0378

      5.40%

      (16)

      .0379 -- .0405

      5.70%

      (17)

      .0406 -- .0432

      6.00%

      (18)

      .0433 -- .0459

      6.30%

      (19)

      .0460 -- .0486

      6.60%

      (20)

      .0487 -- .0513

      6.90%

      (21)

      .0514 -- .0540

      7.20%

      (22)

      .0541 -- .0567

      7.50%

      (23)

      .0568 -- .0594

      7.80%

      (24)

      .0595 -- .0621

      8.10%

      (25)

      .0622 -- .0648

      8.40%

      (26)

      .0649 -- .0675

      8.70%

      (27)

      .0676 -- .0702

      9.00%

      (28)

      .0703 -- .0729

      9.30%

      (29)

      .0730 -- .0756

      9.60%

      (30)

      .0757 -- .0783

      9.90%

      (31)

      .0784 -- .0810

      10.20%

      (32)

      .0811 -- and over

      10.50%

   4. (4) Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 3.5%, but is not in excess of 4% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

      Table of Rates--Table D

      Employing Unit's Benefit Ratio

      Employing Unit's Rate

      (1)

      .0000 --

      1.40%

      (2)

      .0001 -- .0027

      2.10%

      (3)

      .0028 -- .0054

      2.40%

      (4)

      .0055 -- .0081

      2.70%

      (5)

      .0082 -- .0108

      3.00%

      (6)

      .0109 -- .0135

      3.30%

      (7)

      .0136 -- .0162

      3.60%

      (8)

      .0163 -- .0189

      3.90%

      (9)

      .0190 -- .0216

      4.20%

      (10)

      .0217 -- .0243

      4.50%

      (11)

      .0244 -- .0270

      4.80%

      (12)

      .0271 -- .0297

      5.10%

      (13)

      .0298 -- .0324

      5.40%

      (14)

      .0325 -- .0351

      5.70%

      (15)

      .0352 -- .0378

      6.00%

      (16)

      .0379 -- .0405

      6.30%

      (17)

      .0406 -- .0432

      6.60%

      (18)

      .0433 -- .0459

      6.90%

      (19)

      .0460 -- .0486

      7.20%

      (20)

      .0487 -- .0513

      7.50%

      (21)

      .0514 -- .0540

      7.80%

      (22)

      .0541 -- .0567

      8.10%

      (23)

      .0568 -- .0594

      8.40%

      (24)

      .0595 -- .0621

      8.70%

      (25)

      .0622 -- .0648

      9.00%

      (26)

      .0649 -- .0675

      9.30%

      (27)

      .0676 -- .0702

      9.60%

      (28)

      .0703 -- .0729

      9.90%

      (29)

      .0730 -- .0756

      10.20%

      (30)

      .0757 -- .0783

      10.50%

      (31)

      .0784 -- .0810

      10.80%

      (32)

      .0811 -- .0837

      11.10%

      (33)

      .0838 -- .0864

      11.40%

      (34)

      .0865 -- .0891

      11.70%

      (35)

      .0892 -- and over

      11.80%

   5. (5) Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 3%, but is not in excess of 3.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

      Table of Rates--Table E

      Employing Unit's Benefit Ratio

      Employing Unit's Rate

      (1)

      .0000 --

      1.80%

      (2)

      .0001 -- .0027

      2.60%

      (3)

      .0028 -- .0054

      2.90%

      (4)

      .0055 -- .0081

      3.20%

      (5)

      .0082 -- .0108

      3.50%

      (6)

      .0109 -- .0135

      3.80%

      (7)

      .0136 -- .0162

      4.10%

      (8)

      .0163 -- .0189

      4.40%

      (9)

      .0190 -- .0216

      4.70%

      (10)

      .0217 -- .0243

      5.00%

      (11)

      .0244 -- .0270

      5.30%

      (12)

      .0271 -- .0297

      5.60%

      (13)

      .0298 -- .0324

      5.90%

      (14)

      .0325 -- .0351

      6.20%

      (15)

      .0352 -- .0378

      6.50%

      (16)

      .0379 -- .0405

      6.80%

      (17)

      .0406 -- .0432

      7.10%

      (18)

      .0433 -- .0459

      7.40%

      (19)

      .0460 -- .0486

      7.70%

      (20)

      .0487 -- .0513

      8.00%

      (21)

      .0514 -- .0540

      8.30%

      (22)

      .0541 -- .0567

      8.60%

      (23)

      .0568 -- .0594

      8.90%

      (24)

      .0595 -- .0621

      9.20%

      (25)

      .0622 -- .0648

      9.50%

      (26)

      .0649 -- .0675

      9.80%

      (27)

      .0676 -- .0702

      10.10%

      (28)

      .0703 -- .0729

      10.40%

      (29)

      .0730 -- .0756

      10.70%

      (30)

      .0757 -- .0783

      11.00%

      (31)

      .0784 -- .0810

      11.30%

      (32)

      .0811 -- .0837

      11.60%

      (33)

      .0838 -- .0864

      11.90%

      (34)

      .0865 -- .0891

      12.20%

      (35)

      .0892 -- .0918

      12.50%

      (36)

      .0919 -- .0945

      12.80%

      (37)

      .0946 -- and over

      12.90%

   6. (6) Except as provided in subsection (f) of this section, for any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year is not in excess of 3% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

      Table of Rates--Table F

      Employing Unit's Benefit Ratio

      Employing Unit's Rate

      (1)

      .0000 --

      2.20%

      (2)

      .0001 -- .0027

      3.10%

      (3)

      .0028 -- .0054

      3.40%

      (4)

      .0055 -- .0081

      3.70%

      (5)

      .0082 -- .0108

      4.00%

      (6)

      .0109 -- .0135

      4.30%

      (7)

      .0136 -- .0162

      4.60%

      (8)

      .0163 -- .0189

      4.90%

      (9)

      .0190 -- .0216

      5.20%

      (10)

      .0217 -- .0243

      5.50%

      (11)

      .0244 -- .0270

      5.80%

      (12)

      .0271 -- .0297

      6.10%

      (13)

      .0298 -- .0324

      6.40%

      (14)

      .0325 -- .0351

      6.70%

      (15)

      .0352 -- .0378

      7.00%

      (16)

      .0379 -- .0405

      7.30%

      (17)

      .0406 -- .0432

      7.60%

      (18)

      .0433 -- .0459

      7.90%

      (19)

      .0460 -- .0486

      8.20%

      (20)

      .0487 -- .0513

      8.50%

      (21)

      .0514 -- .0540

      8.80%

      (22)

      .0541 -- .0567

      9.10%

      (23)

      .0568 -- .0594

      9.40%

      (24)

      .0595 -- .0621

      9.70%

      (25)

      .0622 -- .0648

      10.00%

      (26)

      .0649 -- .0675

      10.30%

      (27)

      .0676 -- .0702

      10.60%

      (28)

      .0703 -- .0729

      10.90%

      (29)

      .0730 -- .0756

      11.20%

      (30)

      .0757 -- .0783

      11.50%

      (31)

      .0784 -- .0810

      11.80%

      (32)

      .0811 -- .0837

      12.10%

      (33)

      .0838 -- .0864

      12.40%

      (34)

      .0865 -- .0891

      12.70%

      (35)

      .0892 -- .0918

      13.00%

      (36)

      .0919 -- .0945

      13.30%

      (37)

      .0946 -- and over

      13.50%

5. (e) For the purpose of making any computation under this section:

   1. (1) money that has been credited to the account of the State in the Unemployment Trust Fund under § 903 of the Social Security Act¹ and that has been appropriated for expenses of administration, whether or not withdrawn from the account, shall be excluded from the total amount available for benefits in the Unemployment Insurance Fund; and

   2. (2) the total amount available for benefits in the Unemployment Insurance Fund includes:

      1. (i) money receivable by the Unemployment Insurance Fund as federal reimbursement for shareable benefits under the Federal-State Extended Unemployment Compensation Act of 1970;²
      2. (ii) all advance payments made to the Unemployment Insurance Fund on behalf of eligible employing units who elect to make reimbursement payments; and
      3. (iii) money receivable by the Unemployment Insurance Fund from an eligible employing unit who elects to make reimbursement payments.

6. (f) For any calendar year beginning on or after January 1, 2017, the Table of Rates in effect for the immediately preceding calendar year shall continue to apply if:

   1. (1) the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year was at a level that would result in a Table of Rates that had lower rates being applied under subsection (d) of this section; and
   2. (2) the federal funding goals requirement in 20 C.F.R. § 606.32 were not met as of December 31 of the second immediately preceding calendar year.

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991. Amended by Acts 1991, c. 534, § 2; Acts 1992, c. 22, § 1; Acts 1992, c. 554, §§ 3, 6-10; Acts 1993, c. 192, § 2; Acts 1994, c. 1, § 1, eff. Feb. 8, 1994; Acts 1994, c. 3, § 1, eff. Feb. 28, 1994; Acts 1995, c. 1, § 1, eff. March 7, 1995; Acts 1996, c. 10, § 11, eff. April 9, 1996; Acts 2005, c. 169, § 1, eff. Jan. 1, 2006; Acts 2016, c. 337, § 1, eff. July 1, 2016; Acts 2021, c. 73, § 1, eff. April 13, 2021; Acts 2025, c. 604, § 1, eff. June 1, 2025.

Formerly Art. 95A, § 8.

Aug. 14, 1935, ch. 531, 49 Stat. 620, codified at 42 U.S.C.A. § 301 et seq.

Pub.L. 91-373, Title II, Aug. 10, 1970, 84 Stat. 708.