White paper works best, as well. Outstanding customer service is our mission and our efficiency is enhanced by your adherence to these instructions. If you have had no employees and paid no wages for any calendar quarter, you may file your quarterly Contribution and Wage Report by telephone. Listed below are several of our most requested forms. When appropriate, instructions for completing the forms have been included.
For new employers registering their account online or existing employer to manage their account online, please visit eric. This is voluntary under the law and under this type of transfer, the successor-in-interest assumes all of the resources and liabilities of the transferor's account including the transferor's entire employment experience. JFS Application for Voluntary Successorship: Transfer of Clearly Segregable and Identifiable Portion : If an employer acquires a clearly segregable and identifiable portion of a trade or business and employs substantially the same individuals who immediately prior to the acquisition were employed in the segregable and identifiable portion, the employer may be assigned a proportionate share of the predecessor's account by filing an application, signed by both the transferor and transferee within 90 DAYS of notice to the transferee that the request may qualify for a transfer of experience.
This is voluntary under the law and under this type of transfer, the successor-in-interest assumes only the resources and liabilities of the transferor's account, including the employment experience, that is attributable to the segregable and identifiable portion transferred. JFS Disposition of Business : Used by employers to report a change of ownership or to close their unemployment account.
Employers should file online using the WebTax application. Gross wages include all remuneration for personal services, including commissions and bonuses and the cash value of all compensation in any medium other than cash. Employers must also calculate and report the amount of total "taxable wages.
You are required to report your payroll and pay unemployment insurance taxes four times a year.
You have one month following each quarter to file reports and pay the tax. You must file on time in order to: Receive maximum credit for your state payments against Federal Unemployment Tax FUTA payments; Receive credit for your payroll in "experience rating"; and, Avoid interest charges at a rate of 1.
Accuracy when reporting the taxable wages is extremely important. It affects the amount of taxes owed and your tax rate. In Maryland, an employer's "benefit ratio" is determined by dividing the amount of benefits charged against the employer's account by the amount of taxable wages. Maryland employers are required to file wages and tax returns each quarter. Each return covers the activity during the calendar quarter. The return is due by the end of the month following the end of the quarter.
Payment is due with the return. Maryland employers are required to pay their quarterly unemployment insurance taxes by the quarterly due date, four 4 times each year. Apply this calculation to all employees to determine excess wages for each employee, and then add excess wages for all employees. This grand total is entered as excess wages for your filing.
For additional help computing excess wages, you may use the free Excess Wage Calculator.
When an individual files a claim for benefits, two determinations are made. The second is a non-monetary determination that considers the claimant's eligibility for benefits and reason for separation from employment. Both determinations affect the charging of benefits against an employer's account.
The gross wages paid to a claimant by all employers in the base period are used in determining a UI claimant's weekly benefit amount WBA. An employer's percentage of charging for UI benefits is based on the following elements: Base Period Gross Wages Paid by the Employer - The base period is defined in Maryland's Unemployment Insurance Law as the first four of the last five completed calendar quarters prior to the filing of the claim, and is used to establish eligibility for benefits.
If the claimant had two or more employers during the base period, all employer charges are pro-rated based proportionately on the wages the employer paid to total wages paid. The percentage of charges is rounded to the nearest hundredth part for each base period employer. The percentage, times the total amount of benefits ultimately received by the claimant while employed, equals your benefit charges.
You are notified of the exact amount of charges at the end of each calendar quarter. Benefits charged to your account will usually increase your tax rate and will result in higher tax payments that will enable the UI Trust Fund to recover the benefits paid over a three-year period. Of course, the best way to minimize unemployment insurance costs is to avoid layoffs. The Maryland Unemployment Insurance Law provides for "Work Sharing," which makes it cheaper to keep employees on the payroll, perhaps at reduced hours during a slack period instead of a complete layoff.
Care should be exercised when hiring employees, especially for temporary positions. Ensure that a new hire is qualified in order to avoid a potential layoff situation. Some employers find it advantageous to hire a student or a person with a steady full-time job for a temporary position because that individual may not be as likely to file a claim for unemployment insurance benefits after the temporary job ends.
Finally, document unsatisfactory work performance and the reasons for separation, should it be necessary to contest a claim filed by an individual. The Maryland Unemployment Insurance Law provides that your account is not charged for benefits in certain situations. Specific provisions of the Maryland Unemployment Insurance Law and regulations provide for relief from benefit charging and credits for repayments.
Non-charging does not affect entitlement or eligibility. Claimant, if eligible and qualified, may still collect benefits.
EINs, or Employer Identification Numbers, are not transferable from one business owner to another. There are circumstances in which a business owner may. An employer ID number often referred to as an EIN, is required for your business if the business has employees or if it's taxed as a corporation or partnership.
The non-charging provisions are not applicable to reimbursable employers. Except for number 7 below, the non-charging provisions are not applicable to reimbursable employers. The list below indicates reasons for non-charging and credit provisions: Voluntary quit without good cause attributable to the employment. Voluntary quit for a better job. Voluntary quit to attend approved training. Discharge for reasons which constitute gross misconduct in connection with the work. Discharge for reasons which constitute aggravated misconduct in connection with the work.
If the claimant is originally granted and paid benefits, but as a result of a redetermination or an appeal is later disqualified, a credit will be given, except to reimbursing employers, for benefits paid prior to the redetermination or the appeal decision. Credits will only be given to reimbursing employers when the claimant repays any benefits improperly paid. Subsequent benefits will only be charged if the claimant resolves the disqualification and the benefits are otherwise payable. Employers can appeal a liability determination, a benefit charge, or a tax rate assignment in writing within 15 days of the decision.
Follow instructions indicated on the forms you receive to determine the proper address to which to submit your appeal. The employer should include in the protest or appeal the employer's name, the employer's account number, the name and title of the individual submitting the protest, the date of the protest, and most importantly, the specific factual reason for the protest or appeal. The employer should attach any documentation that supports their contention.
The Division of Unemployment Insurance will respond to the employer's protest by issuing a Review Determination. The Maryland Unemployment Insurance Employers Line is an automated interactive service that is available 24 hours a day for information concerning unemployment insurance taxes and for specifics concerning your unemployment insurance employer account. The telephone number in the Baltimore area is and the toll free number is Employer service representatives are available between a. Many schools and programs at the university publish annual reports that include honor rolls.
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