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Maryland Code, Labor and Employment § 8-606

Current as of December 31, 2021 | Updated by FindLaw Staff

<Section effective until July 1, 2025. See, also, section § 8-606 effective July 1, 2025.>

(a) In this Part II of this subtitle the following words have the meanings indicated.

(b) “Annual payroll” means the total wages for covered employment that an employing unit pays to all employees in a calendar year on which the employing unit is required to pay contributions.

(c) “Base period wages” means wages paid to an individual during the base period, as defined in § 8-101 of this title, of the individual for covered employment.

(d)(1) Except as provided in paragraph (2) of this subsection, “computation date” means the July 1 immediately preceding the calendar year for which a rate of contribution is assigned.

(2) For the period beginning March 5, 2020, through the second July 1 after the expiration of the State of Emergency declared by the Governor due to the COVID-19 pandemic, both inclusive, “computation date” means July 1, 2019, if that date results in a lower rate of contribution.

(e) “Rating year” means the 12-month period beginning July 1 and ending June 30 immediately preceding the computation date.

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Cite this article: FindLaw.com - Maryland Code, Labor and Employment § 8-606 - last updated December 31, 2021 | https://codes.findlaw.com/md/labor-and-employment/md-code-labor-and-emply-sect-8-606/

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