- A. An employer shall remit contributions for each employee every quarter equal to the total rate of contribution multiplied by the total wages up to the social security wage base paid to each employee performing qualified employment in the State. For payment of contributions, a fractional part of a cent that is less than one-half cent shall be disregarded. A fractional part of a cent that is one-half cent or more shall be increased to 1 cent.
- B. Quarterly informational wage and hour reports, which shall include the amount of wages and hours worked for each employee performing qualified employment in the immediately preceding quarter, shall be due on or before the quarterly contribution payment due date.
- C. If the employer wants to be considered for classification as a small employer, the informational report shall include the number of employees performing employment for the employer outside the State to whom wages were paid in the quarter.
- D. If the employer fails to provide a number of employees performing employment for the employer outside the State, the employer will be deemed to not be a small employer.
- E. Contributions are due and shall be paid on or before the last day of the month immediately following each calendar quarter. Payment will be considered timely if received on or before the due date. If the due date falls on a Saturday, Sunday, or legal holiday, payment will be considered timely if received on the next business day.
- F. Amendments by employers to quarterly wage and hour reports shall be submitted to the Division within 1 year of the initial due date.
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)