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Code of Maryland Regulations
Title 09
§ 32
Chapter 01
Md. Code Regs. 09.32.01
Obligations of Employers
Effective Dec 11, 2025
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.01
Purpose.
.02
Definitions.
.03
Reports to Determine Liability.
.04
Posting of Notices.
.05
Charging of Benefit Payments.
.06
Records.
.07
Collateral Security Posted by Certain Reimbursers.
.08
Group Reporting.
.09
Contributions and Administrative Fees.
.09-1
Collection of Administrative Fees and Interest.
.10
Payments by Reimbursers.
.11
Contribution Reports.
.12
Employment Reports.
.13
Closing of Accounts.
.14
Wages.
.15
Separation Notice.
.15-1
Report of Work Refusal.
.16
Penalties and Interest Assessments.
.16-1
Order of Payments.
.17
Refunds and Adjustments.
.18
Presumption of Employee.
.18-1
Repealed.
.18-2
Covered Employment—Certain Business Entities.
.18-3
Home Health Care Illustrations.
.19
Employment Not Covered when Services Performed for Certain Religiously Affiliated Organizations.
.20
Covered Employment when Service Is Not Performed Entirely within the State.
.21
Successor Determinations Under §§8-613—and 8-614.
.22
Transfer of Operations from Another State.
.23
Common Paymasters.
.24
Deletion of Wages—Aggravated Misconduct.
.25
Unemployment Insurance Tax Preparers.
.26
Professional Employer Organizations.