DLLR State of MD Department of Labor Licensing and Regulation
Employer Help
WEB TAX HELP INDEX

INTRODUCTION

INSTRUCTIONS

FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)

CASE SENSITIVE

WAGE REPORT VIEW

PAID WAGES

EXCESS WAGES

PENALTIES

INTEREST

CREDIT CARD CONVENIENCE FEE

CREDIT CARD TERMS AND CONDITIONS

ELECTRONIC PAYMENT TERMS AND CONDITIONS

REMITTING BY ELECTRONIC CHECK AFTER YOU FILE YOUR REPORT

SUBMISSION DATE AND TIME

TO SUBMIT A CORRECTION

WEB-WAGE FILING

ACCOUNT HISTORY

CHANGE MY ADDRESS

UNKNOWN AMOUNT DUE

LINKSYS ROUTER ISSUES

EMPLOYER FREQUENTLY ASKED QUESTIONS

WEB ACCESSIBILITY

PRIVACY STATEMENT

CONTACTING US

DISCLAIMER
INTRODUCTION back to index
We encourage employers to file their quarterly Unemployment Insurance Contribution and Employment reports via the Internet. Reports for the most recently completed calendar quarter and previous quarters due may be filed using this Internet application.

To file your company's quarterly Contribution and Employment reports, you should have the following information available:
  1. The total number of employees your company employed for each month of the quarter;
  2. The sum of employee's excess wages (if there are any to report);
  3. Each employee's Social Security Number (SSN), Name, and Wages for the quarter.
After you complete the report online, you may pay by credit card (MasterCard, American Express, Discover/Novus, and Visa), electronic check, or paper check. These options are provided at the end of your filing.
INSTRUCTIONS back to index
Please make sure only one person at a time enters information into this application for your business. Multiple copies logged on under the same account could produce unexpected results or data loss. You will be asked to answer questions and to enter information into data fields. An asterisk * indicates a value or answer is required in order to continue in the application.

Do not enter format characters when you enter data into this application:

Employee social security numbers should be entered as 9 numbers EX: 998989876
Do not use a dash when you enter account numbers EX: 521234567
Do not use dollar signs or commas when you enter amounts EX: 12400
Telephone numbers should not contain dashes or parenthesis EX: 3015555555
E-Mail address fields must contain the @ sign EX: jdoe@md.net

There are buttons at the end of the pages throughout the application that must be selected to submit your information and continue to the next page. Depending on the amount of processing, you may experience a short delay before the next page displays. This is perfectly normal. To ensure that you do not cause unexpected results, please do not click on the button twice or on any other areas of the application while you wait.

After successfully entering the information for the Employment report, the Quarterly Contribution form will be calculated and displayed for review. If you click the button on this page to submit the report, you will advance to a confirmation page where you will be able to choose a payment method and print your confirmation number and report summary. If you exit before completing the final form, the application will save your information. We cannot update your unemployment insurance account until you complete the filing process.

If the report is filed after the due date, you will be responsible for any applicable penalty and interest. The Internet application will automatically calculate the penalties and interest for you. The four (4) due dates are: April 30, July 31, October 31, and January 31.

There is a 2 hour session limit within this application per visit. If you exceed the 2 hour limit, the program will terminate and when you subsequently return to the application, the information that was captured off the last successful save will be displayed.
FEDERAL EMPLOYER IDENTIFICATION NUMBER back to index
If you do not have a Federal Employer Identification Number (FEIN), you may apply for one on-line with the IRS by clicking the link Application For Employer Identification Number. Once you complete the application, you will immediately receive your Federal Employer Identification Number. You must contact the Employer Status Unit at 410 767-2414, Monday through Friday, 8:00a.m. until 4:30 p.m. (EST) and give them the Federal Employer Identification Number. The Unit will update your records at that time to allow you to complete the New User Enrollment process within this application.
CASE SENSITIVE back to index
The PIN you create to access this application is case sensitive. Case refers to the usage of Capital (Uppercase) and Small (Lowercase) letters within your PIN. You may use either case or a combination of cases when you create your PIN. Each subsequent time you enter your PIN you must use the exact same case for every character.
WAGE REPORT VIEW back to index
To assist the employer in completing the wage information for their employees, this application allows the employer to change the order in which the employees are displayed. You may sort the wage report view by social security number (ascending or descending) or last name (ascending or descending). Depending on the number of employees displayed, a change to the view may take a couple of minutes to process. During that processing time, please do not click on any other items in the interface.

You also have the option to disregard the pre-filled wage information. You may select the "Add Employees" and enter all the information, in any order that you choose.
PAID WAGES back to index
Taxable wages include total remuneration paid up to the taxable wage base limit of $8,500 before any deductions made.

The following wages are taxable:
  • Meals and lodging provided by an employer to an employee, unless the meals and lodging are provided on the employer's premises for the employer's convenience.

  • Tips which are reported pursuant to Section 6053 of the Internal Revenue Code.

  • Payments to workers for: (a) dismissal; (b) vacations; (c) sick leave (for six months only); and (d) advances to employees for travel or other expenses for which no accounting or reporting to employers is required.

  • Payments by the employer of the employee's share of Social Security (except for payments made by domestic and agricultural employers).


Notation: The Federal Unemployment Taxable (FUTA) wage base remains unchanged at $7,000.

The following wages are not to be reported:
  • Value of any special discount or markdown allowed to a worker on goods or services purchased from or supplied by the employer where such purchase is optional with the worker.

  • Payments toward retirement or a death benefit if the employee has no right to receive cash instead, or to assign his/her rights therein, or to receive a cash payment in lieu thereof on withdrawal from, or termination of such insurance plan or upon termination of his/her employment.

  • Facilities or privileges (such as entertainment, cafeterias, restaurants, medical services, or so-called "courtesy discounts" on purchases) furnished or offered by an employer merely as a convenience to the worker or as a means of promoting health, goodwill, or efficiency of his/her workers.

  • Discounts on property or security purchases.

  • Customary and reasonable directors' fees.

  • Supper money given to a worker to compensate him/her for the additional cost of a meal made necessary by working overtime.

  • Payments by the employer to or on behalf of an employer for sickness or accident disability after the expiration of six calendar months.

  • Wages of a sole proprietor, his/her spouse and children of the sole proprietor under 21 years old, and owner's parents.

  • Wages of partners (wages of spouses are taxable). For example - If two brothers own a business:

    1. Wives work in the business - covered employment, wife is not same relationship to both partners; or,
    2. Parents work in the business - exempt, same parent relationship to both partners.

  • Wages earned by an individual who is enrolled in a full-time educational program that combines academic instruction with work experience, which is an integral part of the educational program.
If there are questions concerning the inclusions and exclusions listed, please call the Unemployment Insurance Employers Line on (410) 949-0033 in the Baltimore area or toll-free on 1-800-492-5524.
EXCESS WAGES back to index
An employer pays taxes on the first $8,500 of wages paid to an employee in the calendar year. An example of excess wages for one individual follows: If an employee earned exactly $8,500 in the first quarter of the calendar year, the employer would have zero excess wages in the first quarter because the entire amount of wages is taxable. If the employee earned $7,000 in the second quarter of the same calendar year, the amount of excess wages in the second quarter would be $7,000 because the employer had paid taxes on the first $8,500 in the first quarter. Apply this calculation to each employee to determine excess wages for each employee then add excess wages for each employee. This grand total is entered as excess wages for your filing. Click here to download an Excel spreadsheet Excess Wage Calculator.
PENALTIES back to index
A penalty of $35.00 per month will be assessed if an employer enters this application after 12:00:00 midnight on the due date to complete the Quarterly Contribution & Employment Report for the current quarter.
INTEREST back to index
Interest accrues at the annual rate of 18%, beginning with the first day after the due date. The formula is: contributions due X the number of days late X .0004931 (daily interest rate) = interest due.
CREDIT CARD CONVENIENCE FEE back to index
Official Payments Corporation charges employers a convenience fee for using their service to pay Maryland Unemployment Insurance taxes. The convenience fee is the greater of $1.00, or 2.5% times the amount of your tax payment. The convenience fee is not paid to the State of Maryland. For example, an employer who charged a $100.00 tax payment on their credit card would find a total charge of $102.50 on the credit card statement; $100.00 for the tax payment to the Maryland Unemployment Insurance Fund and $2.50 as a convenience fee to Official Payments Corporation.
CREDIT CARD TERMS AND CONDITIONS back to index
Satisfactory completion of a payment transaction is contingent upon both the authorization of the payment by your Card issuer and our acceptance of your payment. In the event your credit card payment does not deposit to the Maryland Unemployment Insurance Fund, or the payment does not post in a timely manner, you will be subject to all applicable penalties and interest assessed by the Maryland Division of Unemployment Insurance. These payment obligations remain your responsibility.
ELECTRONIC PAYMENT TERMS AND CONDITIONS back to index
Satisfactory completion of an electronic check payment is contingent upon both the authorization of the payment by your financial institution and our acceptance of your payment. It is your responsibility to provide us with accurate and legitimate financial information to process your electronic payment. In the event your payment does not deposit to the Maryland Unemployment Insurance Fund, or the payment does not post in a timely manner, you will be subject to all applicable penalties and interest assessed by the Maryland Division of Unemployment Insurance. These payment obligations remain your responsibility.
REMITTING BY ELECTRONIC CHECK AFTER YOU FILE YOUR REPORT back to index
Step 1:  If you are on the Electronic Check Payment Process page, click the "RETURN TO THE CONFIRMATION PAGE" button at the bottom of this page to return to the Confirmation Page where the payments options displayed.

Step 2:  Select the 3rd radio button, "Paper Check & ACH Credit (Go directly to the Print Confirmation Page)". Select a method to print your report information. You may log off at this time or enter another report.

Step 3:  The day you want to make your Electronic Check payment, go to https://www.officialpayments.com/echeck/index.jsp

  • Click on the "State Payments" button, enter a Maryland ZIP code and press enter.

  • Select State (Maryland), Payment Entity (Maryland) and Payment Type (Unemployment Insurance Payment Only - E-check) and click Continue. Enter your payment amount.

  • IMPORTANT NOTE - there will not be any charge for E-Check payments, regardless of what the Official Payments site may say. They do charge fees for some taxes, but not for Maryland Unemployment insurance.

  • Accept terms by clicking Accept button.

  • Complete your detailed information. Be sure to enter your correct 10 digit Maryland UI employer number when requested. Confirm the transaction and print your confirmation number.
SUBMISSION DATE AND TIME back to index
Once you have completed a Quarterly Contribution & Employment Report online, you will receive a confirmation number and the submission date and time. A penalty for a late submission is not assessed if the submission is successfully completed by midnight of the due date shown on the original paper form.
TO SUBMIT A CORRECTION back to index
Once you have completed the Quarterly Contribution & Employment Report online and have received the confirmation number you cannot return to the online form and correct any errors. If you have detected an error in the data you submitted, e-mail the correction to uiacctsrec@dllr.state.md.us. Please include the employee name, social security number, wage amount, your name, telephone number, the company name and your Maryland account number. Your request will be confirmed via return e-mail.
WEB-WAGE FILING back to index
Web-Wage filing is an online method of reporting your Quarterly Contribution & Employment Report using an existing wage file (as long as it is in the supported format listed below). Unlike its predecessor, E-Wage, you will not use e-mail to file your wage records. Instead, select the Web-Wage option from the Opening Menu and when prompted, enter the location of the wage file on your hard drive. The application will upload the file and display the employee records on the Employment Report page. Once you have reviewed the records you will advance to the Contribution Report that has been automatically calculated with your Contributions Due amount. A confirmation number, links to payment options and the ability to print a summary of your report are also included.

Benefits of using Web-Wage for reporting quarterly wages are:

  • Documented confirmation of agency receipt.
  • No paper, cartridges or tapes needed to send wage information.
  • Reduce processing and handling time for this Agency and Employers.
  • Reduce employer postage costs.
  • Reduce the possibility of duplication of wages.
  • Reduce the chance of compromising data.
  • Transmitted data is restricted to a small group of authorized personnel.
Formats supported by Web-Wage
  • Maryland Format (80 characters)  -  An older format that is only used for reporting quarterly wages to Maryland Unemployment Insurance. It provides for a full name, middle initial and full last name. It is somewhat larger than the Maryland diskette format (80 characters vs 34 characters) that only uses the first initial of the first name and the first three characters of the last name.

  • Federal (mmref-1) (512 characters)  -  A record layout provided by the Social Security Administration (SSA) for state wage reporting; detailed information provided in that Agency's publication TIB-4

  • Maryland Diskette Format (34 characters)  -  A newer format that is only used for reporting quarterly wages to Maryland Unemployment Insurance. It provides for only the first initial of the first name and the first three characters of the last name. It is the smallest file structure offered by Maryland for reporting wages.

  • ICESA format (275 characters)  -  The uniform record layout created by the Interstate Conference of Employment Security Agencies (ICESA) to standardize and simplify wage reporting, especially for multi-state employers.

Uploading the Wage File

When prompted within the Web-Wage option, you should enter the exact location of your wage record file. An example of the full path would be C:/Employees/Wages/wages.txt. Although the name of the file does not need to be "wages", it must be a text file with ".txt" extension. If you would rather not type the file name, click the "BROWSE" button which will open a dialog box where you can select the file from your computer. Depending on the size of the file, within minutes of selecting the file you should see the wage records on the Employment Report page or be directed to an error page that will give you information on how to proceed.

Errors on Unsuccessful Uploads

Most error messages relate to the file format you used, a duplicate wage record in the file, or that one of the fields within the file contains an invalid character. If you are unable to correct the file yourself, there will be a phone number for assistance on the error page. Depending on when you call and the volume of help calls at that time, you should receive assistance within thirty (30) minutes to resolve the problem.
ACCOUNT HISTORY back to index
The Account History module provides you with account-specific financial information for the most recent four years. Do you need to know why your account has an unexpected unpaid balance? Do you have a question about how or when a payment was processed? This module gives you a 16 quarter summary. Also, when you click on a specific quarter, the application displays payment and filing details for that quarter.
CHANGE MY ADDRESS back to index
The Change my Address module provides you with the ability to do any or all of the following:

  • Change or modify your Doing-Business-As name.
  • Change your business location.
  • Add or modify a second address.
  • For an account with two addresses, select which forms we mail to address one and which forms to address two.
  • Add or modify a telephone number.
  • Add or modify an e-mail address.
When you change your address with this application, you do not need to send any paper. The Web Tax application will reflect the change you made within two business days. Web Tax will provide you with a confirmation number and a printable summary of the new information. Any changes made to your address will prompt us to mail an address confirmation letter to your old address. This is done for internal control and security reasons.

If there is a change to your legal business name, your Federal Employer Identification Number (FEIN) or your Maryland Central Registration Number, we provide you with an e-mail interface to initiate the account transaction.
UNKNOWN AMOUNT DUE back to index
This message appears when your account is liable for a quarter, but we did not receive a report. Your account is delinquent, but we are not able to determine an amount due until you file a report. Penalties ($35.00 per quarter) and interest (18% per year) continue to accrue until the report is filed and the tax, penalties and interest paid.
LINKSYS ROUTER ISSUES - "Page Cannot Be Found" Error back to index
Some users with Linksys routers for their networks have experienced connectivity issues. If you are unable to enter your password and you connect to a network with a linksys router, please try this correction recommended by Linksys:

To resolve this problem, please follow these instructions:
  1. First you will need to go to http://www.linksys.com/download and get the most recent firmware for the router you're having trouble with.
  2. Go to your desktop and double click on Internet Explorer (Located on the Start Menu in Windows XP).
  3. When "Internet Explorer" opens type http://192.168.1.1/Filters.htm into the "Address" bar and click on Go.
  4. The "Enter Network Password" window will appear.
  5. Skip user name and type admin (admin is the default password) as the password, and click OK.
  6. Near the bottom of the page you will see an option called "MTU". Enable the option and input 1492 as the value.
  7. Click Apply.
EMPLOYER FREQUENTLY ASKED QUESTIONS back to index
Additional information for employers can be obtained from the Maryland Unemployment Insurance Web site at www.mdunemployment.com or by clicking on Employer FAQ.
WEB ACCESSIBILITY back to index
Browser specifications:
This site is best viewed in Internet Explorer version 6.0 or higher. If you are having browser related issues, click Browser Specifications for more information on how to update your browser.

Cookies:
This website uses 'temporary cookies' to track user navigation and hold your session information. If you have turned off 'cookies' within your browser options, then you could experience technical difficulties with this site.

Technical support:
You may e-mail uitechsupport@dllr.state.md.us to get additional technical support. In the e-mail, please include the browser (i.e., Internet Explorer, Netscape, AOL, etc.) and version you are using. You can find this information in most browsers if you click on Help and then click on About.

NOTE: E-mails sent to this address that do not deal with a technical problem and require an answer from the Maryland Division of Unemployment Insurance will need to be redirected and therefore may result in a delay in answering your inquiry.

To avoid delays with redirecting your e-mail, please send all inquiries that DO NOT deal with a technical problem to the Contributions Division of the Maryland Division of Unemployment Insurance at webtaxhelp@dllr.state.md.us.
PRIVACY STATEMENT back to index
The Division of Unemployment Insurance respects your privacy and the confidentiality of your records. We keep all the information we collect at this site strictly confidential, and we use the latest technology to secure the data on this site.

Passwords, Internet Keys and PINs (Personal Identification Numbers)
Passwords, Keys and PINs are necessary when accessing an online form to protect your information. Sharing your Password, Key or PIN with another is the same as giving that individual authority to use your name or account in a transaction.

Your role in protecting personal information
Remember to sign off of the web site once you have submitted an application or completed a secure online session. If the web site does not have a logon/logoff procedure, then the only truly safe measure to be sure no one else can view your personal data is to close your browser.
CONTACTING US back to index
The Maryland Unemployment Insurance Employers Line

An automated interactive service that is available 24 hours a day for information concerning unemployment insurance taxes and for specific information concerning your unemployment insurance employer account. The telephone number in the Baltimore area is (410) 949-0033 and the toll free number is 1-800-492-5524. Employer service representatives are available Monday through Friday, 8:00 a.m. until 4:30 p.m. (EST).

Technical Support

If you are experiencing problems with navigating this site please e-mail uitechsupport@dllr.state.md.us for assistance. To better serve you please provide the type of browser you are using (ex: Internet Explorer, AOL, Netscape, etc.), the version of the browser, the nature of your problem, your name and the e-mail address we can reply to.

NOTE: E-mails sent to this address that do not deal with a technical problem and require an answer from the Maryland Division of Unemployment Insurance will need to be redirected and therefore may result in a delay in answering your inquiry.

To avoid delays with redirecting your e-mail, please send all inquiries that DO NOT deal with a technical problem to the Contributions Division of the Maryland Division of Unemployment Insurance at webtaxhelp@dllr.state.md.us.
DISCLAIMER back to index
The information contained herein is provided to you using the historical information on record with the Department of Labor Licensing and Regulation (DLLR). Erroneous statements of identities, payments or data are ultimately the responsibility of you, the employer. It is your responsibility to review and verify the accuracy of the information presented through this application. The amount of tax due is based on the historical information verified by you and the current quarterly information that you have entered into the application. Errors of omission are your responsibility.

Payments made through the credit card application are a transaction between the Employer and Official Payments Corporation (OPC). Convenience fees solely benefit OPC, and do not in any way transfer to DLLR. OPC acts as an agent on your behalf, transferring authorized payments from your credit card to DLLR. You, the employer, are ultimately responsible for the timely payment of your Maryland Unemployment Insurance taxes.