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Enclosed is your calendar year 2013 EXPERIENCE RATE NOTICE. This rate applies to the quarterly unemployment insurance
contribution reports due April 30, 2013, July 31, 2013, October 31, 2013 and January 31, 2014. Maryland Unemployment Insurance
Law requires DLLR to perform a solvency determination of the Unemployment Insurance Trust Fund each September 30th. On September
30, 2012 the calculation was completed, and the balance increased to 794 million, up from 460 million a year earlier. This
increase mandates a change in the assignment of employer tax rates for calendar year 2013. This is a Maryland statutory
requirement that cannot be altered by this Department or the Governor.
As a result of the solvency calculation, the Division of Unemployment Insurance has determined that the
range of rates for calendar year 2013 is 1.0% to 10.5%. The rate for new employers in 2013 is 2.6%. An exception
is that the rate for new construction employers headquartered in another state is 10.5%.
Employer tax rates are based on the ratio of the individual employer's experience with benefit charges and taxable
payroll over the last three fiscal years ended on June 30. Your 2013 assigned rate,
in the range of 1.0% to 10.5%, depends on your experience over that time. Additional account details,
including your quarterly benefit charge and taxable wage summaries, are available
on our website.
The taxable wage base for 2013 will remain at $8,500. Taxes are due on the first $8,500 of wages paid to each employee
during calendar year of 2013. Quarterly reports for the first quarter of 2013 will be mailed to you on or about April 1, 2013
if you filed your report by paper the previous quarter.
Your tax rate may be appealed within 15 days from the Date of Notice as shown on the enclosed rate notice. An appeal of
your rate should be submitted in writing to the address shown on the rate notice. However, if you simply have a question
concerning your rate, please contact the Experience Rate Unit at the telephone number, fax number, or e-mail address listed above.
Maryland's Unemployment Insurance Trust Fund Payment Plans
Sincerely,
Dennis C. Morton
Director, Contributions Division
Maryland Unemployment Insurance
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