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Home » US Law » 2022 Maryland Statutes » Labor and Employment » Title 8.5 - Health Care Payroll Assessment

Section 8.5-101 – Definitions

    (a)    In this title the following words have the meanings indicated.     (b)    “Employee” means all individuals employed full time or part time directly by an employer.     (c)    (1)    Except as provided in paragraph (2) of this subsection, “employer” has the meaning stated in § 10–905 of the Tax – General Article.         (2)    “Employer” does not include the federal government, the […]

Section 8.5-103 – Annual Report of Payroll Information; Exemptions

    (a)    (1)    On January 1, 2007, and annually thereafter, an employer shall submit on a form and in a manner approved by the Secretary:             (i)    the number of employees of the employer in the State as of 1 day in the year immediately preceding the previous calendar year as determined by the employer on an annual basis;             (ii)    the […]

Section 8.5-105 – Failure to Report or to Make Payment; Sanctions

    (a)    Failure to report in accordance with § 8.5-103 of this title shall result in the imposition by the Secretary of a civil penalty of $250 for each day that the report is not timely filed.     (b)    Failure to make the payment required under § 8.5-104 of this title shall result in the imposition by the Secretary […]

Section 8.5-106 – Reporting by Secretary

    (a)    In this section, “health insurance benefits” includes payments for medical care, prescription drugs, vision care, medical savings accounts, and any other costs to provide health benefits, as defined in § 213(d) of the Internal Revenue Code.     (b)    On or before March 15 of each year, the Secretary shall report to the Governor and, in accordance with […]

Section 8.5-107 – Duties of Secretary

    The Secretary shall:         (1)    on an annual basis, based on the information reported under § 8.5-103(a)(1)(i) of this title:             (i)    verify which employers have 10,000 or more employees in the State; and             (ii)    ensure that all employers with 10,000 or more employees in the State have made the report required under § 8.5-103 of this title;         (2)    adopt regulations […]