Md. Code Regs. 09.32.01.05 - Charging of Benefit Payments

A. Contributor.

(1) Benefit Payments Charged. Except as provided in §A(2) of this regulation or in the Unemployment Insurance Law, the earned-rate record of a contributor who is a base period employer shall be charged with all regular and work-sharing benefit payments, the appropriate share of extended benefit payments, and dependents' allowance.

(2) Benefit Payments Not Chargeable. Benefit payments may not be charged against the earned-rate record of a contributor who is a base period employer when the claimant:

(a) Voluntarily left employment:

(i) Without good cause,

(ii) To accept better employment, or

(iii) To enter a training program approved by the Secretary;

(b) Has been discharged by the employer for gross misconduct as defined in the Unemployment Insurance Law;

(c) Has been continuously employed by the employer on a part-time basis while the claimant is separated from other employment and is otherwise eligible for benefits; or Was employed by the employing unit on a continuous part-time basis as of the date of the claimant's initial claim for benefits; or

(d) Was employed in a work release program as set forth in the Unemployment Insurance Law, if the separation was caused by the claimant's release from prison.

(3) Continuous Part-Time Basis. For the purposes of this regulation, employment is on a continuous part-time basis under Labor and Employment Article, Title 8, Subtitle 6, Annotated Code of Maryland if:

(a) The claimant was not employed by the employing unit on a full-time basis during the base period;

(b) The claimant continued to be employed by the employing unit on a part-time basis as of the date of the initial claim for benefits; and

(c) The employing unit did not cause the claimant's part-time working hours to be reduced.

(4) When Charged.

(a) Benefit payments shall be charged to an employer's earned-rate record for the calendar quarter during which the benefits are paid.

(b) A notice of benefit payments charged to the contributor's earned-rate record shall be sent to the contributor at the end of each calendar quarter.

(5) Benefit Overpayment Credit. When an overpayment of benefits is established, the overpayment shall be credited to the contributor's earned-rate record in the calendar quarter in which the overpayment is established.

B. Reimburser.

(1) A reimburser who is a base period employer shall reimburse the Unemployment Insurance Trust Fund for all regular and work-sharing benefit payments, the appropriate share of extended benefit payments, and dependents' allowance.

(2) A notice of benefit payments that must be reimbursed (Statement of Reimbursable Benefits) shall be sent to the reimburser at the end of each calendar quarter.

C. Allocation.

(1) Reimbursers and Contributors.

(a) When not all of the claimant's base period employers are reimbursers, benefits paid to a claimant shall first be allocated to each reimburser in accordance with the Unemployment Insurance Law. The remainder of the claimant's benefit payments shall be charged to the earned-rate record of those base period employers who are contributors in the same ratio that each employer paid the claimant's total base period wages.

(b) When calculating the allocation, the percentage of the charge to each base period employer shall be rounded off to the nearest whole number.

(2) Contributors. When all the claimant's base period employers are contributors, benefits paid to a claimant shall be allocated to each contributor in accordance with the Unemployment Insurance Law.

(3) Reimbursers. When all the claimant's base period employers are reimbursers, benefits paid to a claimant shall be prorated to each reimburser in accordance with the Unemployment Insurance Law.

D. Charging of Out-of-State Benefit Payments. Except as provided in §A(2) of this regulation, when the State reimburses another state for benefits paid by that other state based on Maryland wages, the earned-rate record of each contributor shall be charged, and each reimburser shall be charged in the same ratio that each employer paid the claimant's total Maryland wages.

E. Review. An employer who disputes the charging determination may seek review of the determination pursuant to COMAR 09.32.06.07B.

Notes

Md. Code Regs. 09.32.01.05

Regulation .05H amended effective March 30, 1977 (4:7 Md. R. 577); December 30, 1977 (4:27 Md. R. 2104)
Regulations .05, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)
Regulation .05A, D, F, G, H amended effective September 14, 1981 (8:18 Md. R. 1477); amended effective 46:5 Md. R. 306, eff. 3/11/2019