An employer shall create and maintain an online account necessary to make required information reports, remit contribution payments, and both receive and communicate with the Division regarding reporting and contribution obligations under Labor and Employment Article, §8.3-101, et seq., Annotated Code of Maryland.

Authority: Labor and Employment Article, §§8.3-101, 201, and 601, Annotated Code of Maryland

Effective date: March 30, 2026 (53:6 Md. R. 289)