Md. Code Regs. 09.32.01.08 - Group Reporting
A. Two or more
reimbursers may maintain employment records and report to the Secretary as a
group, provided the:
(1) Reimbursers are
engaged in essentially the same industry, occupation, or activity;
and
(2) Secretary finds that the
risk to the Unemployment Insurance Fund represented by each of the members of
the group is approximately the same as the risk represented by other members of
the group.
B. An
approved group of reimbursers shall maintain employment records as a group and
report required information to the Secretary in one report covering the entire
group.
C. The group report shall
designate which reimburser in the group received the services and paid the
wages for each of the employees listed. The Secretary shall approve the method
of designating the wages.
Notes
Regulations .08, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)
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