Chapter 09.32.01 - Obligations of Employers

  1. § 09.32.01.01 - Purpose
  2. § 09.32.01.02 - Definitions
  3. § 09.32.01.03 - Reports to Determine Liability
  4. § 09.32.01.04 - Posting of Notices
  5. § 09.32.01.05 - Charging of Benefit Payments
  6. § 09.32.01.06 - Records
  7. § 09.32.01.07 - Collateral Security Posted by Certain Reimbursers
  8. § 09.32.01.08 - Group Reporting
  9. § 09.32.01.09 - Contributions
  10. § 09.32.01.10 - Payments by Reimbursers
  11. § 09.32.01.11 - Contribution Reports
  12. § 09.32.01.12 - Employment Reports
  13. § 09.32.01.13 - Closing of Accounts
  14. § 09.32.01.14 - Wages
  15. § 09.32.01.15 - Separation Notice
  16. § 09.32.01.15-1 - Report of Work Refusal
  17. § 09.32.01.16 - Penalties and Interest Assessments
  18. § 09.32.01.17 - Refunds and Adjustments
  19. § 09.32.01.18 - Presumption of Employee
  20. § 09.32.01.18-1 - Repealed
  21. § 09.32.01.18-2 - Covered Employment-Certain Business Entities
  22. § 09.32.01.18-3 - Home Health Care Illustrations
  23. § 09.32.01.19 - Employment Not Covered when Services Performed for Certain Religiously Affiliated Organizations
  24. § 09.32.01.20 - Covered Employment when Service Is Not Performed Entirely within the State
  25. § 09.32.01.21 - Successor Determinations Under Sections 8-613- and 8-614
  26. § 09.32.01.22 - Transfer of Operations from Another State
  27. § 09.32.01.23 - Common Paymasters
  28. § 09.32.01.24 - Deletion of Wages-Aggravated Misconduct
  29. § 09.32.01.25 - Unemployment Insurance Tax Preparers
  30. § 09.32.01.26 - Professional Employer Organizations

Notes

Effective date: February 1, 1973
Regulation .02A amended effective March 1, 1982 (9:4 Md. R. 330)
Regulation .04B amended effective July 28, 1978 (5:15 Md. R. 1187)
Regulation .05A, D, F, G, H amended effective September 14, 1981 (8:18 Md. R. 1477)
Regulation .05H amended effective March 30, 1977 (4:7 Md. R. 577); December 30, 1977 (4:27 Md. R. 2104)
Regulation .08B amended effective September 14, 1981 (8:18 Md. R. 1477)
Regulation .09 amended effective December 10, 1975 (2:28 Md. R. 1666)
(Transferred from Department of Human Resources to Department of Employment and Training, effective October 1, 1983; recodified from COMAR 07.04.01 to 24.02.01)
Chapter, Reporting Requirements of Employing Units, repealed effective June 24, 1991 (18:12 Md. R. 1340)
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Regulations .01-.23, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)
Regulation .02B amended effective October 24, 1994 (21:21 Md. R. 1815)
Regulation .06 amended effective January 2, 1994 (20:26 Md. R. 2029)
Regulation .09C amended effective November 23, 1992 (19:23 Md. R. 2042)
Regulation .11A amended effective November 23, 1992 (19:23 Md. R. 2042); January 2, 1994 (20:26 Md. R. 2029)
Regulation .12A amended effective January 2, 1994 (20:26 Md. R. 2029)
Regulation .14 amended effective October 24, 1994 (21:21 Md. R. 1815)
Regulation .14A amended effective November 23, 1992 (19:23 Md. R. 2042)
Regulation .15-1 adopted effective June 8, 1992 (19:11 Md. R. 1017)
Regulation .16A and B amended effective November 23, 1992 (19:23 Md. R. 2042)
Regulation .18-1 adopted effective October 24, 1994 (21:21 Md. R. 1815)
Regulation .22B amended effective November 23, 1992 (19:23 Md. R. 2042)
Regulation .24 adopted effective January 2, 1994 (20:26 Md. R. 2029)
Regulation .25 adopted effective January 2, 1994 (20:26 Md. R. 2029)
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Chapter recodified from COMAR 24.02.01 to COMAR 09.32.01, May 1996
Regulation .06C amended effective May 4, 1998 (25:9 Md. R. 679)
Regulation .12C amended effective May 4, 1998 (25:9 Md. R. 679)
Regulation .13B amended effective May 4, 1998 (25:9 Md. R. 679)
Regulation .14A amended effective January 1, 2007 (33:26 Md. R. 1996)
Regulation .18-1 amended and recodified to Regulation .18-2, and new Regulation .18-1 adopted effective May 4, 1998 (25:9 Md. R. 679)
Regulation .18-1 repealed effective effective January 7, 2013 (39:26 Md. R. 1664)
Regulation .18-2D amended effective January 1, 2007 (33:26 Md. R. 1996)
Regulation .18-3 adopted effective effective January 7, 2013 (39:26 Md. R. 1664)
Regulation .21 repealed and new Regulation .21 adopted effective March 27, 2006 (33:6 Md. R. 578)
Regulation .21 amended effective April 24, 2017 (44:8 Md. R. 402)
Regulation .26 adopted effective May 4, 1998 (25:9 Md. R. 679)
Regulation .26 repealed and new Regulation .26 adopted effective March 27, 2006 (33:6 Md. R. 578)
Regulation .05 amended effective March 11, 2019 (46:5 Md. R. 306)

Authority: Labor and Employment Article, §§ 8-101, 8-206, 8-305, 8-601, 8-602, 8-613, 8-614, 8-625, 8-626, 8-1002.1, and 8-1005, Annotated Code of Maryland

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