Maryland Labor and Employment Section 8-612

CAUTION: READ FULL TEXT OF SECTION FOR SPECIAL NOTE

      (a)      (1)      Subject to paragraph (2) of this subsection, on the basis of the earned rating record of an employing unit that qualifies for an earned rate of contribution under § 8-610 of this subtitle, the Secretary shall:

                  (i)      compute to the 4th decimal place a benefit ratio for the employing unit in accordance with subsection (b) or (c) of this section; and

                  (ii)      subject to the Schedule of Basic Rate Adjustments in subsection (e) of this section, assign the basic contribution rate that corresponds to the employing unit's benefit ratio in the Table of Basic Rates in subsection (d) of this section.

            (2)      The Secretary may not assign an earned rate of contribution that is less than 0.1% or more than 9.5%.

      (b)      For an employing unit that qualifies under § 8-610(a)(2) of this subtitle, the Secretary shall compute a benefit ratio by:

            (1)      adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the 3 rating years immediately preceding the computation date; and

            (2)      dividing the figure determined under item (1) of this subsection by the total of the reported taxable wages for the same period.

      (c)      For an employing unit that qualifies under § 8-610(a)(3) of this subtitle, the Secretary shall compute a benefit ratio for the employing unit by:

            (1)      adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the period beginning with the 1st day of the calendar quarter in which the employing unit first became subject to this title and ending on the June 30 immediately preceding the computation date; and

            (2)      dividing the figure obtained under item (1) of this subsection by the total of the reported taxable wages for the same period.

      (d)      For any calendar year beginning on or after January 1, 1992, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year equals or exceeds 4.7% but is not in excess of 5.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Basic Rates shall apply.

Table of Basic Rates

Employing      Employing

Unit's Benefit      Unit's Basic

Ratio      Rate

(1)            .0000 --                   0.3%

(2)            .0001 -- .0009                   0.4%

(3)            .0010 -- .0018                   0.5%

(4)            .0019 -- .0027                   0.6%

(5)            .0028 -- .0036                   0.7%

(6)            .0037 -- .0045                   0.8%

(7)            .0046 -- .0054                   0.9%

(8)            .0055 -- .0063                   1.0%

(9)            .0064 -- .0072                   1.1%

(10)            .0073 -- .0081                   1.2%

(11)            .0082 -- .0090                   1.3%

(12)            .0091 -- .0099                   1.4%

(13)            .0100 -- .0108                   1.5%

(14)            .0109 -- .0117                   1.6%

(15)            .0118 -- .0126                   1.7%

(16)            .0127 -- .0135                   1.8%

(17)            .0136 -- .0144                   1.9%

(18)            .0145 -- .0153                   2.0%

(19)            .0154 -- .0162                   2.1%

(20)            .0163 -- .0171                   2.2%

(21)            .0172 -- .0180                   2.3%

(22)            .0181 -- .0189                   2.4%

(23)            .0190 -- .0198                   2.5%

(24)            .0199 -- .0207                   2.6%

(25)            .0208 -- .0216                   2.7%

(26)            .0217 -- .0225                   2.8%

(27)            .0226 -- .0234                   2.9%

(28)            .0235 -- .0243                   3.0%

(29)            .0244 -- .0252                   3.1%

(30)            .0253 -- .0261                   3.2%

(31)            .0262 -- .0270                   3.3%

(32)            .0271 -- .0279                   3.4%

(33)            .0280 -- .0288                   3.5%

(34)            .0289 -- .0297                   3.6%

(35)            .0298 -- .0306                   3.7%

(36)            .0307 -- .0315                   3.8%

(37)            .0316 -- .0324                   3.9%

(38)            .0325 -- .0333                   4.0%

(39)            .0334 -- .0342                   4.1%

(40)            .0343 -- .0351                   4.2%

(41)            .0352 -- .0360                   4.3%

(42)            .0361 -- .0369                   4.4%

(43)            .0370 -- .0378                   4.5%

(44)            .0379 -- .0387                   4.6%

(45)            .0388 -- .0396                   4.7%

(46)            .0397 -- .0405                   4.8%

(47)            .0406 -- .0414                   4.9%

(48)            .0415 -- .0423                   5.0%

(49)            .0424 -- .0432                   5.1%

(50)            .0433 -- .0441                   5.2%

(51)            .0442 -- .0450                   5.3%

(52)            .0451 -- .0459                   5.4%

(53)            .0460 -- .0468                   5.5%

(54)            .0469 -- .0477                   5.6%

(55)            .0478 -- .0486                   5.7%

(56)            .0487 -- .0495                   5.8%

(57)            .0496 -- .0504                   5.9%

(58)            .0505 -- .0513                   6.0%

(59)            .0514 -- .0522                   6.1%

(60)            .0523 -- .0531                   6.2%

(61)            .0532 -- .0540                   6.3%

(62)            .0541 -- .0549                   6.4%

(63)            .0550 -- .0558                   6.5%

(64)            .0559 -- .0567                   6.6%

(65)            .0568 -- .0576                   6.7%

(66)            .0577 -- .0585                   6.8%

(67)            .0586 -- .0594                   6.9%

(68)            .0595 -- .0603                   7.0%

(69)            .0604 -- .0612                   7.1%

(70)            .0613 -- .0621                   7.2%

(71)            .0622 -- .0630                   7.3%

(72)            .0631 -- .0639                   7.4%

(73)            .0640 -- .0648                   7.5%

(74)            .0649 -- .0657                  7.5%

(75)            .0658 -- and over                   7.5%

      (e)      For any calendar year beginning on or after January 1, 1992, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year is less than 4.7% or equals or is in excess of 5.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the rates at which employers shall be required to pay contributions shall be determined by using the Table of Basic Rates under subsection (d) of this section adjusted as shown in the Schedule of Basic Rate Adjustments set forth below.

SCHEDULE OF BASIC RATE ADJUSTMENTS

When Ratio Between Fund Balance             Employing Unit's

on September 30 and Total            Contribution

Taxable Wages for Prior Year Is:            Basic Rate Shall:

\

(1)            up to 2.8%            Increase by 2.0%

(2)            2.8% but less than 2.9%            Increase by 1.9%

(3)            2.9% but less than 3.0%            Increase by 1.8%

(4)            3.0% but less than 3.1%            Increase by 1.7%

(5)            3.1% but less than 3.2%            Increase by 1.6%

(6)            3.2% but less than 3.3%            Increase by 1.5%

(7)            3.3% but less than 3.4%            Increase by 1.4%

(8)            3.4% but less than 3.5%            Increase by 1.3%

(9)            3.5% but less than 3.6%            Increase by 1.2%

(10)            3.6% but less than 3.7%            Increase by 1.1%

(11)            3.7% but less than 3.8%            Increase by 1.0%

(12)            3.8% but less than 3.9%            Increase by 0.9%

(13)            3.9% but less than 4.0%            Increase by 0.8%

(14)            4.0% but less than 4.1%            Increase by 0.7%

(15)            4.1% but less than 4.2%            Increase by 0.6%

(16)            4.2% but less than 4.3%            Increase by 0.5%

(17)            4.3% but less than 4.4%            Increase by 0.4%

(18)            4.4% but less than 4.5%            Increase by 0.3%

(19)            4.5% but less than 4.6%            Increase by 0.2%

(20)            4.6% but less than 4.7%            Increase by 0.1%

(21)            5.5% but less than 5.6%            Decrease by 0.1%

(22)            5.6% but less than 5.7%            Decrease by 0.2%

(23)            5.7% but less than 5.8%            Decrease by 0.3%

(24)            5.8% but less than 5.9%            Decrease by 0.4%

(25)            5.9% but less than 6.0%            Decrease by 0.5%

(26)            6.0% but less than 6.1%            Decrease by 0.6%

(27)            6.1% but less than 6.2%            Decrease by 0.7%

(28)            6.2% but less than 6.3%            Decrease by 0.8%

(29)            6.3% but less than 6.4%            Decrease by 0.9%

(30)            6.4% but less than 6.5%            Decrease by 1.0%

(31)            6.5% but less than 6.6%            Decrease by 1.1%

(32)            6.6% but less than 6.7%            Decrease by 1.2%

(33)            6.7% but less than 6.8%            Decrease by 1.3%

(34)            6.8% but less than 6.9%            Decrease by 1.4%

(35)            6.9% but less than 7.0%            Decrease by 1.5%

(36)            7.0% but less than 7.1%            Decrease by 1.6%

(37)            7.1% but less than 7.2%            Decrease by 1.7%

(38)            7.2% but less than 7.3%            Decrease by 1.8%

(39)            7.3% but less than 7.4%            Decrease by 1.9%

(40)            7.4% and over            Decrease by 2.0%

      (f)      For the purpose of making any computation under this section:

            (1)      money that has been credited to the account of the State in the Unemployment Trust Fund under § 903 of the Social Security Act and that has been appropriated for expenses of administration, whether or not withdrawn from the account, shall be excluded from the total amount available for benefits in the Unemployment Insurance Fund; and

            (2)      the total amount available for benefits in the Unemployment Insurance Fund includes:

                  (i)      money receivable by the Unemployment Insurance Fund as federal reimbursement for shareable benefits under the Federal-State Extended Unemployment Compensation Act of 1970;

                  (ii)      all advance payments made to the Unemployment Insurance Fund on behalf of eligible employing units who elect to make reimbursement payments; and

                  (iii)      money receivable by the Unemployment Insurance Fund from an eligible employing unit who elects to make reimbursement payments.

** SPECIAL NOTE: EFFECTIVE - JANUARY 1, 2006 - CHAPTER 169 - 2005 **

      (a)      (1)      Subject to paragraph (2) of this subsection, on the basis of the earned rating record of an employing unit that qualifies for an earned rate of contribution under § 8-610 of this subtitle, the Secretary shall compute to the 4th decimal place a benefit ratio for the employing unit in accordance with subsection (b) or (c) of this section.

            (2)      The Secretary may not assign an earned rate of contribution that is less than 0.3% or more than 13.5%.

      (b)      For an employing unit that qualifies under § 8-610(a)(2) of this subtitle, the Secretary shall compute a benefit ratio by:

            (1)      adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the 3 rating years immediately preceding the computation date; and

            (2)      dividing the figure determined under item (1) of this subsection by the total of the reported taxable wages for the same period.

      (c)      For an employing unit that qualifies under § 8-610(a)(3) of this subtitle, the Secretary shall compute a benefit ratio for the employing unit by:

            (1)      adding the regular, work sharing, and extended benefits that were chargeable to the earned rating record of the employing unit and paid during the period beginning with the 1st day of the calendar quarter in which the employing unit first became subject to this title and ending on the June 30 immediately preceding the computation date; and

            (2)      dividing the figure obtained under item (1) of this subsection by the total of the reported taxable wages for the same period.

      (d)      (1)      For any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table A

Employing      Employing

Unit's Benefit      Unit's

Ratio      Rate

(1)            .0000 --                   0.30%

(2)            .0001 -- .0027                   0.60%

(3)            .0028 -- .0054                   0.90%

(4)            .0055 -- .0081                   1.20%

(5)            .0082 -- .0108                   1.50%

(6)            .0109 -- .0135                   1.80%

(7)            .0136 -- .0162                   2.10%

(8)            .0163 -- .0189                   2.40%

(9)            .0190 -- .0216                   2.70%

(10)            .0217 -- .0243                   3.00%

(11)            .0244 -- .0270                   3.30%

(12)            .0271 -- .0297                   3.60%

(13)            .0298 -- .0324                   3.90%

(14)            .0325 -- .0351                   4.20%

(15)            .0352 -- .0378                   4.50%

(16)            .0379 -- .0405                   4.80%

(17)            .0406 -- .0432                   5.10%

(18)            .0433 -- .0459                   5.40%

(19)            .0460 -- .0486                   5.70%

(20)            .0487 -- .0513                   6.00%

(21)            .0514 -- .0540                   6.30%

(22)            .0541 -- .0567                   6.60%

(23)            .0568 -- .0594                   6.90%

(24)            .0595 -- .0621                   7.20%

(25)            .0622 -- and over                   7.50%

            (2)      For any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 4.5%, but is not in excess of 5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table B

Employing      Employing

Unit's Benefit      Unit's

Ratio      Rate

(1)            .0000 --                   0.60%

(2)            .0001 -- .0027                   0.90%

(3)            .0028 -- .0054                   1.20%

(4)            .0055 -- .0081                   1.50%

(5)            .0082 -- .0108                   1.80%

(6)            .0109 -- .0135                   2.10%

(7)            .0136 -- .0162                   2.40%

(8)            .0163 -- .0189                   2.70%

(9)            .0190 -- .0216                   3.00%

(10)            .0217 -- .0243                   3.30%

(11)            .0244 -- .0270                   3.60%

(12)            .0271 -- .0297                   3.90%

(13)            .0298 -- .0324                   4.20%

(14)            .0325 -- .0351                   4.50%

(15)            .0352 -- .0378                   4.80%

(16)            .0379 -- .0405                   5.10%

(17)            .0406 -- .0432                   5.40%

(18)            .0433 -- .0459                   5.70%

(19)            .0460 -- .0486                   6.00%

(20)            .0487 -- .0513                   6.30%

(21)            .0514 -- .0540                   6.60%

(22)            .0541 -- .0567                   6.90%

(23)            .0568 -- .0594                   7.20%

(24)            .0595 -- .0621                   7.50%

(25)            .0622 -- .0648                   7.80%

(26)            .0649 -- .0675                   8.10%

(27)            .0676 -- .0702                   8.40%

(28)            .0703 -- .0729                   8.70%

(29)            .0730 -- and over                   9.00%

            (3)      For any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 4%, but is not in excess of 4.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table C

Employing      Employing

Unit's Benefit      Unit's

Ratio      Rate

(1)            .0000 --                   1.00%

(2)            .0001 -- .0027                   1.50%

(3)            .0028 -- .0054                   1.80%

(4)            .0055 -- .0081                   2.10%

(5)            .0082 -- .0108                   2.40%

(6)            .0109 -- .0135                   2.70%

(7)            .0136 -- .0162                   3.00%

(8)            .0163 -- .0189                   3.30%

(9)            .0190 -- .0216                   3.60%

(10)            .0217 -- .0243                   3.90%

(11)            .0244 -- .0270                   4.20%

(12)            .0271 -- .0297                   4.50%

(13)            .0298 -- .0324                   4.80%

(14)            .0325 -- .0351                   5.10%

(15)            .0352 -- .0378                   5.40%

(16)            .0379 -- .0405                   5.70%

(17)            .0406 -- .0432                   6.00%

(18)            .0433 -- .0459                   6.30%

(19)            .0460 -- .0486                   6.60%

(20)            .0487 -- .0513                   6.90%

(21)            .0514 -- .0540                   7.20%

(22)            .0541 -- .0567                   7.50%

(23)            .0568 -- .0594                   7.80%

(24)            .0595 -- .0621                   8.10%

(25)            .0622 -- .0648                   8.40%

(26)            .0649 -- .0675                   8.70%

(27)            .0676 -- .0702                   9.00%

(28)            .0703 -- .0729                   9.30%

(29)            .0730 -- .0756                   9.60%

(30)            .0757 -- .0783                   9.90%

(31)            .0784 -- .0810                   10.20%

(32)            .0811 -- and over                   10.50%

            (4)      For any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 3.5%, but is not in excess of 4% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table D

Employing      Employing

Unit's Benefit      Unit's

Ratio      Rate

(1)            .0000 --                   1.40%

(2)            .0001 -- .0027                   2.10%

(3)            .0028 -- .0054                   2.40%

(4)            .0055 -- .0081                   2.70%

(5)            .0082 -- .0108                   3.00%

(6)            .0109 -- .0135                   3.30%

(7)            .0136 -- .0162                   3.60%

(8)            .0163 -- .0189                   3.90%

(9)            .0190 -- .0216                   4.20%

(10)            .0217 -- .0243                   4.50%

(11)            .0244 -- .0270                   4.80%

(12)            .0271 -- .0297                   5.10%

(13)            .0298 -- .0324                   5.40%

(14)            .0325 -- .0351                   5.70%

(15)            .0352 -- .0378                   6.00%

(16)            .0379 -- .0405                   6.30%

(17)            .0406 -- .0432                   6.60%

(18)            .0433 -- .0459                   6.90%

(19)            .0460 -- .0486                   7.20%

(20)            .0487 -- .0513                   7.50%

(21)            .0514 -- .0540                   7.80%

(22)            .0541 -- .0567                   8.10%

(23)            .0568 -- .0594                   8.40%

(24)            .0595 -- .0621                   8.70%

(25)            .0622 -- .0648                   9.00%

(26)            .0649 -- .0675                   9.30%

(27)            .0676 -- .0702                   9.60%

(28)            .0703 -- .0729                   9.90%

(29)            .0730 -- .0756                   10.20%

(30)            .0757 -- .0783                   10.50%

(31)            .0784 -- .0810                   10.80%

(32)            .0811 -- .0837                   11.10%

(33)            .0838 -- .0864                   11.40%

(34)            .0865 -- .0891                   11.70%

(35)            .0892 -- and over                   11.80%

            (5)      For any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year exceeds 3%, but is not in excess of 3.5% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table E

Employing      Employing

Unit's Benefit      Unit's

Ratio      Rate

(1)            .0000 --                   1.80%

(2)            .0001 -- .0027                   2.60%

(3)            .0028 -- .0054                   2.90%

(4)            .0055 -- .0081                   3.20%

(5)            .0082 -- .0108                   3.50%

(6)            .0109 -- .0135                   3.80%

(7)            .0136 -- .0162                   4.10%

(8)            .0163 -- .0189                   4.40%

(9)            .0190 -- .0216                   4.70%

(10)            .0217 -- .0243                   5.00%

(11)            .0244 -- .0270                   5.30%

(12)            .0271 -- .0297                   5.60%

(13)            .0298 -- .0324                   5.90%

(14)            .0325 -- .0351                   6.20%

(15)            .0352 -- .0378                   6.50%

(16)            .0379 -- .0405                   6.80%

(17)            .0406 -- .0432                   7.10%

(18)            .0433 -- .0459                   7.40%

(19)            .0460 -- .0486                   7.70%

(20)            .0487 -- .0513                   8.00%

(21)            .0514 -- .0540                   8.30%

(22)            .0541 -- .0567                   8.60%

(23)            .0568 -- .0594                   8.90%

(24)            .0595 -- .0621                   9.20%

(25)            .0622 -- .0648                   9.50%

(26)            .0649 -- .0675                   9.80%

(27)            .0676 -- .0702                   10.10%

(28)            .0703 -- .0729                   10.40%

(29)            .0730 -- .0756                   10.70%

(30)            .0757 -- .0783                   11.00%

(31)            .0784 -- .0810                   11.30%

(32)            .0811 -- .0837                   11.60%

(33)            .0838 -- .0864                   11.90%

(34)            .0865 -- .0891                   12.20%

(35)            .0892 -- .0918                   12.50%

(36)            .0919 -- .0945                   12.80%

(37)            .0946 -- and over                   12.90%

            (6)      For any calendar year beginning on or after January 1, 2006, when the Unemployment Insurance Fund balance on September 30 of the immediately preceding calendar year is not in excess of 3% of the total taxable wages in covered employment for the 4 completed calendar quarters immediately preceding September 30, the Table of Rates in this paragraph of this subsection shall apply.

Table of Rates - Table F

Employing      Employing

Unit's Benefit      Unit's

Ratio      Rate

(1)            .0000 --                   2.20%

(2)            .0001 -- .0027                   3.10%

(3)            .0028 -- .0054                   3.40%

(4)            .0055 -- .0081                   3.70%

(5)            .0082 -- .0108                   4.00%

(6)            .0109 -- .0135                   4.30%

(7)            .0136 -- .0162                   4.60%

(8)            .0163 -- .0189                   4.90%

(9)            .0190 -- .0216                   5.20%

(10)            .0217 -- .0243                   5.50%

(11)            .0244 -- .0270                   5.80%

(12)            .0271 -- .0297                   6.10%

(13)            .0298 -- .0324                   6.40%

(14)            .0325 -- .0351                   6.70%

(15)            .0352 -- .0378                   7.00%

(16)            .0379 -- .0405                   7.30%

(17)            .0406 -- .0432                   7.60%

(18)            .0433 -- .0459                   7.90%

(19)            .0460 -- .0486                   8.20%

(20)            .0487 -- .0513                   8.50%

(21)            .0514 -- .0540                   8.80%

(22)            .0541 -- .0567                   9.10%

(23)            .0568 -- .0594                   9.40%

(24)            .0595 -- .0621                   9.70%

(25)            .0622 -- .0648                   10.00%

(26)            .0649 -- .0675                   10.30%

(27)            .0676 -- .0702                   10.60%

(28)            .0703 -- .0729                   10.90%

(29)            .0730 -- .0756                   11.20%

(30)            .0757 -- .0783                   11.50%

(31)            .0784 -- .0810                   11.80%

(32)            .0811 -- .0837                   12.10%

(33)            .0838 -- .0864                   12.40%

(34)            .0865 -- .0891                   12.70%

(35)            .0892 -- .0918                   13.00%

(36)            .0919 -- .0945                   13.30%

(37)            .0946 -- and over                   13.50%

      (e)      For the purpose of making any computation under this section:

            (1)      money that has been credited to the account of the State in the Unemployment Trust Fund under § 903 of the Social Security Act and that has been appropriated for expenses of administration, whether or not withdrawn from the account, shall be excluded from the total amount available for benefits in the Unemployment Insurance Fund; and

            (2)      the total amount available for benefits in the Unemployment Insurance Fund includes:

                  (i)      money receivable by the Unemployment Insurance Fund as federal reimbursement for shareable benefits under the Federal-State Extended Unemployment Compensation Act of 1970;

                  (ii)      all advance payments made to the Unemployment Insurance Fund on behalf of eligible employing units who elect to make reimbursement payments; and

                  (iii)      money receivable by the Unemployment Insurance Fund from an eligible employing unit who elects to make reimbursement payments.