An employer who commences operations after contributions begin shall, within 20 days of their first payment of wages to a qualified employee, create and maintain an online account necessary to make required information reports, remit contribution payments, and both receive and provide any necessary communication 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)