How Does My Business File Quarterly Reports And Returns?

You are required to report your payroll and pay unemployment insurance taxes four times a year. Form DLLR/OUI 15/16 will be sent to you at the end of each quarter. You are required to report the amount of total "gross wages" paid each quarter on the "Contribution Return" and on the "Employment Report". Employers must also calculate and report the amount of total "taxable wages." For Maryland unemployment insurance purposes, "taxable wages" are defined as the first $8,500 earned by each employee in a calendar year.

Maryland employers with 100 or more employees are required to submit quarterly wage information on magnetic tape. In addition, diskette reporting is now available and smaller employers are encouraged to use this method. For more information, call (410) 767­4380 or (410) 767­2530 or click on the following links:

Quarterly Reporting of Unemployment Insurance Wage and Records via the Internet

Magnetic Media Specifications

The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.

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