The Maryland Unemployment Insurance law provides temporary compensation to those workers meeting the eligibility requirements of under the Act. Virtually all Maryland employers are required by law to pay contributions in the form of a tax to the state. Monies from this fund are used to pay unemployment benefits to eligible employees.
The Division of Unemployment Insurance (DUI) under the Maryland Department of Labor administers the Maryland unemployment compensation program. The DUI is responsible for processing unemployment insurance claims and appeals, determining tax rates and liability and processing employers’ quarterly reports and tax payments. The two units of this Division are benefits and tax. The benefits unit determines claimant eligibility and payment of unemployment benefits. The tax unit collects unemployment tax from employers.
An employer’s contribution to the state is based on experience ratings that relate employer taxes to the cost of providing unemployment benefits to its employees. Employers who have fewer employees receiving unemployment benefits are subject to lower rates. Thus, it is to the employer’s benefit to contest those claims that are without merit.
The purpose of this chapter is to outline certain provisions of the Maryland Unemployment Insurance Law. This chapter should be...
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