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§ 8-617. Time for filing, duration, and termination of election by nonprofit organizations

West's Annotated Code of MarylandLabor and EmploymentEffective: April 5, 2018

West's Annotated Code of Maryland
Labor and Employment
Title 8. Unemployment Insurance (Refs & Annos)
Subtitle 6. Contributions (Refs & Annos)
Part III. Reimbursement Payments (Refs & Annos)
Effective: April 5, 2018
MD Code, Labor and Employment, § 8-617
§ 8-617. Time for filing, duration, and termination of election by nonprofit organizations
Currentness
Time for filing
(a)(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.
Termination
(b) 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.
Employing units already paying contributions-In general
(c)(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.
Employing units already paying contributions-Effect on earned rating record
(d) 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.
Extension of filing deadlines; retroactive election
(e) 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.
Duty of Secretary on receipt of notice
(f) 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.
Finality of determination by Secretary
(g) 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 § 8-604 of this subtitle.

Credits

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991. Amended by Acts 2017, c. 251, § 1, eff. Oct. 1, 2017; Acts 2017, c. 631, § 1, eff. Oct. 1, 2017; Acts 2018, c. 12, § 1, eff. April 5, 2018; Acts 2018, c. 12, § 6.
Formerly Art. 95A, §§ 8, 9, 11.
MD Code, Labor and Employment, § 8-617, MD LABOR & EMPLY § 8-617
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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