Texas uses the common law test for determining a worker's status for unemployment insurance coverage purposes.See Recordkeeping Requirements.Unemployment Insurance Tax (FUTA/SUTA) requirements for other statesįederal law and guidance on this subject should be reviewed together with this section.Īuthor: Vicki M. Employers in Maryland are required to keep certain employment records for at least five years.Maryland employers that operate businesses from more than one location under one Unemployment Insurance Account Number are required to file Form BLS 3020, Multiple Worksite Report.An employer's account will be charged for overpayments caused by the employer's failure to respond properly to requests for information about benefit claims.Employers must file quarterly SUI reports.See Voluntary Contributions Joint or Combined Accounts.
Government entities and nonprofits, however, are permitted to apply for a joint or combined account, under certain conditions. Maryland does not permit employers to make voluntary contributions to lower their SUI tax rates.Maryland law penalizes employers that knowingly withhold or provide false information regarding the transfer of their workforce or payroll from one business entity to another in order to illegally lower their tax rates See SUTA Dumping.See Contribution Rates Experience Rating Method. Rates for experienced employers are based on the UI Trust Fund table in effect for the current calendar year and the employer's experience rating. The tax rate for new employers is determined based on the average employer rate for the previous five years. SUI tax rates are based on one of six rate schedules established by law.
Not all payments are considered wages for SUI purposes. Maryland defines wages for unemployment insurance purposes as all remuneration for personal services, including commissions and bonuses and the cash value of all compensation in any medium other than cash.Under the test, a worker is a covered employee, unless three factors are present.
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