Effective May 2023, the Maryland Division of Unemployment Insurance (Division) will reinstitute the process of mailing the Assessment Notice and Pending Civil Action letters. These letters are sent to employers who were previously informed that they owe payments and will serve as the second notification to employers with delinquent unemployment insurance contribution reports and payments that have not been received.
The Division mails at least one delinquency letter to an employer before sending the Assessment Notice and Pending Civil Action letter. Please note that the Division seeks to assist employers in paying quarterly unemployment insurance taxes.
- The Division offers payment plan options. See the Maryland’s Unemployment Insurance Payment Plans webpage to learn more.
- Employers are encouraged to request interest and penalty waivers after filing the reports and paying applicable contributions or opting into a payment plan.
- Additionally, the Division plans to host a webinar on Thursday, May 11, 2023 (10:00 a.m. to 12:00 p.m.) to provide an overview of the process preceding the Assessment Notice and Pending Civil Action letter. Webinar information will be sent to employers.
If you have any questions regarding this matter, please contact the Maryland Unemployment Insurance Contributions Division at 410-949-0033 or toll free 1-800-492-5524.
