2018 Maryland Code
Labor and Employment
Title 8 - Unemployment Insurance
Subtitle 6 - Contributions
Part III - Reimbursement Payments
§ 8-617. Time for filing, duration, and termination of election
(a) Time for filing. --
(1) A nonprofit organization may make an election that is effective on the day on which the Secretary determines that the organization is an employing unit by submitting to the Secretary a written notice of the election not later than 30 days after the determination.
(2) A nonprofit organization that makes an election under this subsection shall continue to be liable for reimbursement payments:
(i) for at least 1 year; and
(ii) until it submits a termination of the election under subsection (b) of this section.
(3) After termination of an election a nonprofit organization shall continue to be liable for the amount of regular and work sharing benefits and 50% of extended benefits that are attributable to base period wages paid during the period of its election.
(b) Termination. -- To terminate an election under this section, an employer shall submit to the Secretary a written notice of termination at least 30 days before the beginning of the calendar year for which the termination first shall be effective.
(c) Employing units already paying contributions -- In general. --
(1) A nonprofit organization that has been paying contributions may make an election by submitting to the Secretary a written notice of the election at least 30 days before the beginning of a calendar year.
(2) A nonprofit organization that makes an election under this subsection shall continue to be liable for reimbursement payments:
(i) for at least 2 calendar years; and
(ii) until it submits a termination of the election under paragraph (3) of this subsection.
(3) To terminate an election under this section, a nonprofit organization shall submit to the Secretary a written notice of termination at least 30 days before the beginning of the calendar year for which the termination first shall be effective.
(d) Employing units already paying contributions -- Effect on earned rating record. -- The earned rating record of a nonprofit organization that elects to make reimbursement payments shall continue to be charged for regular and work sharing benefits and 50% of extended benefits that are attributable to base period wages paid during the period in which it paid contributions.
(e) Extension of filing deadlines; retroactive election. -- The Secretary:
(1) for good cause may extend the period within which a nonprofit organization may submit a notice of election or notice of termination of election; and
(2) may allow an election to be retroactive.
(f) Duty of Secretary on receipt of notice. -- In accordance with regulations adopted to carry out this title, the Secretary shall notify each nonprofit organization of any determination that the Secretary makes about:
(1) its status as an employing unit; or
(2) the effective date of an election or termination of election.
(g) Request for review determination by nonprofit organization. -- A determination by the Secretary under subsection (f) of this section is final and not subject to appeal unless, within 30 days after the determination is sent to the employer, a nonprofit organization requests a review determination in accordance with ยง 8-604 of this subtitle.
