MD Forms DLLR/DUI 15/16 - Maryland Unemployment Insurance Quarterly Contribution and Employment Reports

Greg Hatfield Updated by Greg Hatfield

This form must be filed electronically. CFS supports electronically filing the UI reports online by creating a wage file to upload to the state website. See the Online Filing Support menu in the form module.

This form module contains Maryland Form DLLR/DUI 15, Maryland Unemployment Insurance Quarterly Contribution Report, and Form DLLR/DUI 16, Maryland Unemployment Insurance Quarterly Employment Report. These forms can only be used if the employer has MD set as the PAYROLL STATE.

Data may be imported from the 941 Payroll Data previously entered. Select UTILITIES from the menu to import the desired quarter. The user must complete the portions of the forms that were not filled in by the import routine.

Wage totals on Form DLLR/DUI 15 are calculated from data entered on Form DLLR/DUI 16, which must be completed first.

Form DLLR/DUI 16 lists the employees and payroll data. Click NEXT and PREV to navigate among continuation pages, if necessary. If a new page is created, it will print and be counted in the page count even if blank. Pages may be deleted from the UTILITIES menu.

The module prints an employer copy only. The form must be filed electronically with the state.

Also see the Employer's Quick Reference Guide.

INSTRUCTIONS FOR THE MARYLAND QUARTERLY UNEMPLOYMENT INSURANCE CONTRIBUTION/EMPLOYMENT REPORT

WHAT IS REQUIRED?

Each quarter, an employer must do the following:

1. Report its covered employees and the wages paid to each employee during the quarter on an Employment Report. Include all employees who were paid wages, even if wages were paid in excess of the $8,500 taxable wage base.

2. Indicate the total amount of wages paid and compute unemployment insurance taxes due on a Contribution Report.

3. Submit the Contribution/Employment Report plus the appropriate payment by the due date (see Box 5 on the Contribution Report). Reports are due on the next business day following a due date if the due date falls on a Saturday or Sunday.

Notes:

1. The Contribution/Employment Report is due even if an employer paid no wages in a quarter. This filing requirement ends when the Maryland Division of Unemployment Insurance issues a letter to verify the account is closed.

2. Wage information and other confidential unemployment insurance information may be requested and utilized for other governmental purposes, including, but not limited to, verification of an individual’s eligibility for other government programs.

PENALTIES:

1. A $35 penalty is charged for each failure to file a contribution or employment report by the last day of the month immediately following the end of the quarter and for filing on paper forms not approved by the Division of Unemployment Insurance.

2. Late payments bear interest at the rate of 1.5% per month.

3. Employers are subject to a $25 fine for every check returned by the bank.

4. A fine of up to $1,000 or imprisonment up to 90 days, or both, on any person who willfully violates the Maryland Unemployment Insurance Law or regulations, if no other penalty is provided.

METHODS OF FILING THE CONTRIBUTION/EMPLOYMENT REPORT

Filing Method

Information on Filing Method

Internet

NOTE: Effective 9/21/2020 reports must be filed on BEACON. Click the link for further information.

 

WebWage

Employers with up to 5,000 employees may use this method. An employer files the contribution report online at www.mdunemployment.com and attaches a wage file (i.e. employment report) as instructed on the online filing application. Ensure the wage file has the proper format - See “Magnetic Media Specifications for Quarterly Filing” at www.mdunemployment.com for more information. This method is available for employers who file a report for the current quarter, or any prior quarter.

Telephone

An employer who reports no wages paid to employees in the current quarter, or any prior quarter, may use this method. An employer must have a touch-tone telephone to use this method. Dial 410-949-0033 in the Baltimore Metropolitan area, or toll free 1-800-492-5524 and follow the instructions.

FTP

Employers with large payrolls (more than 5,000 employees) may use this method to transmit their quarterly wage and contributions files via secure FTP transmissions Please visit mdunemployment.com for more information on the installation of this application.

Regardless of your filing method, round your wage entries to the next whole dollar. Round 50¢ or less down to the nearest whole dollar; round 51¢ or more up to the nearest whole dollar. After rounding, do not report zeros as cents on the Employment Report and on lines 10, 11, and 12 of the Contribution Report. Your tax payment is computed to the penny.

Payment Method

Information on Payment Method

Credit Card

(Acceptable cards are Visa, MasterCard, American Express and instructions, or Discover/Novus) - The service charge for a credit card transaction is the greater of $1.00 or 2.5% of the tax payment.

1. Select credit card payment when prompted after the Contribution/Employment Report is filed online and follow instructions, or

2. Visit www.officialpayments.com and follow instructions, or

3. Call 1-800-272-9829. When asked for payment option, press 2 in order to pay state taxes. Then follow the recorded instructions. When prompted for a jurisdiction code, enter 3030#.

ACH Debit

There is no service charge to employers for ACH Debit transactions. Payments up to $500,000.00 are accepted. As soon as the ACH Debit transaction is completed, payment is requested from the employer’s financial institution. An employer may not designate a future date for payment by the financial institution.

1. Select Direct Debit (Electronic Check) when prompted after the Contribution/Employment Report is filed online and follow instructions, or

2. Visit www.officialpayments.com/echeck/index.jsp and follow instructions

ACH Credit

An employer would be responsible for any cost charged by the employer’s financial institution for an ACH Credit transaction.

ACH Credit is available to employers who have a signed agreement with the Division of Unemployment Insurance. Call 410-767-2412 or visit www.mdunemployment.com to obtain agreement. Click “Electronic Funds Transfer (EFT)”.

Check

Make check payable to Maryland Unemployment Insurance Fund. Include your Maryland unemployment insurance employer number on the check

Mail checks to:

Division of Unemployment Insurance

P. O. Box 17291

Baltimore, Maryland 21297-0365

No Certified Mail

Payment Plans

Payment plans are available for qualified employers.

Visit www.mdunemployment.com, or contact the Skip Trace and Investigation Unit at 410-767-2525 or e-mail the unit at: DLUITaxSkip_DLLR@maryland.gov

Important: The amount of your check, ACH Credit, ACH Debit or credit card payment must equal the amount on line 19 of the Contribution Report. An insufficient payment is first applied to interest and penalty. This would result in taxes due, which accrues additional interest.

 

INSTRUCTIONS FOR EMPLOYMENT REPORT

The Employment Report is used to list employees who received wages for services performed during the quarter and to list the amount of wages paid to each employee, including corporate officers. All remuneration for personal services, whether designated as "wages", "salary", "bonuses", "tips", "commissions", "profit sharing", or any other term and whether paid on the basis of piece rates, hour rates, day rates, or fixed weekly, monthly or annual stipends must be reported on the Employment Report. Wages must be reported for the quarter in which the amounts are paid and not when earned. Some individuals are not listed on the Employment Report and some wage payments are not included on the Employment Report. For additional information regarding exceptions, refer to the Employer’s Quick Reference Guide which is available on-line at www.mdunemployment.com. Click “Employers Quick Reference Guide”.

INSTRUCTIONS FOR CONTRIBUTION REPORT

Line 10. Enter the total amount of wages from the Employment Report.

Line 11. Taxes are not due on wages in excess of the taxable wage base ($8,500). The purpose of Line 11 is to record the amount of wages in excess of the taxable wage base. Excess wages must be computed for each individual and then accumulated into a grand total and entered on Line 11. The figure on Line 11 may equal, but not exceed, Line 10.

Line 15. Enter here the amount of interest which has accrued since the due date shown in item 5. The law provides in Section 8-628 for interest on past due contributions at the rate of 1.5% per month. To calculate interest due use this formula: 0.0005 x number of days late x contributions = interest due

Line 17. An amount printed on this line is the amount that is owed on your account for previous quarters. The amount does not reflect payments received after the date shown on line 17. The amount also does not reflect contributions due on returns of prior quarters that have not been filed. Interest when applicable has been computed as of the date shown on line 17. If no amount is printed on line 17, your account has no past due liabilities as of the date printed on the line.

Line 18. Enter here the amount appearing on Credit Memoranda received from the Division of Unemployment Insurance. No deduction for previous overpayments will be allowed unless a Credit Memorandum has been issued by the Agency. An employer who discovers any overpayment should apply for a refund or credit, setting forth the facts in support of his claim by separate request. DO NOT MAKE ADJUSTMENT ENTRIES ON THIS RETURN FOR PRIOR QUARTERLY CORRECTIONS. Request adjustment form DLLR/DUI 21.

Line 19. Enter here the sum of Lines 14, 15, 16, and 17 minus line 18. A remittance covering this exact amount must be made by using one of the payment methods.

Line 20. Enter the number of full-time and part-time workers (subject to the Maryland Unemployment Insurance Law) who worked during or received pay for any part of any payroll period which includes the 12th of the month. Enter zero (0) if no employees worked during the month. Compute entries based on one or a combination of the following:

(a) The number of workers on the daily payroll for the workday on or nearest the 12th of the month. (b) The weekly payroll including the 12th of the month. (c) The first of the two semi-monthly payrolls. (d) The monthly payroll or any other type used, which includes the 12th day of the month. This count should cover all workers on your payroll including those who have already earned more than $8,500 this calendar year.

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