29,320 sections across 3,491 Maryland regulatory chapters.
COMAR 09.42.02.05 Employer Contributions
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.05 Employer Contributions. A. Employers are responsible for remitting 100 percent of contributions due each quarter. B. Under Labor and Employment Article, §8.3-601, Annotated Code of Maryland, an employer may withhold from the pay of an employee an amount up to 50 percent of th…
COMAR 09.42.02.06 Employer Size
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.06 Employer Size. A. The number of employees shall be counted by using the total number of employees within and without the State to whom the employer paid any wages regardless of whether the employee is performing qualified employment. B. An annual determination of employer siz…
COMAR 09.42.02.07 Failure to Deduct from Payroll
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.07 Failure to Deduct from Payroll. A. If an employer fails to make the proper deduction from an employee’s pay, that employer is considered to have elected to pay the employee’s portion for each pay period the employer fails to make the deduction. B. The employer is liable to pa…