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Delinquency and the Assessment Notice & Pending Civil Action FAQs - Unemployment Insurance

  1. What is the Assessment Notice and Pending Civil Action letter?
  2. How do I file quarterly contribution reports and make payments?
  3. How do I request an interest or penalty waiver? How can I enroll in a payment plan?
  4. Will my delinquent debt impact my UI tax rate?
  5. What happens if I do not pay my balance on time after receiving the Assessment Notice and Pending Civil Action letter?
  6. What should I do if I believe the Delinquency Notice or Assessment Notice and Pending Civil Action letter is incorrect?
  7. Who should I contact for help understanding the Assessment Notice and Pending Civil Action letter I received?

1. What is the Assessment Notice and Pending Civil Action letter?

The Assessment Notice and Pending Civil Action letter is the second notice an employer receives to inform them that they are missing quarterly contribution reports and payments.

When an employer misses quarterly contribution reports and payments, the Maryland Division of Unemployment Insurance (Division) sends employers a Delinquency Notice.

  • If the employer has not resolved the missing reports and payments within 45 days, the Division will send an Assessment Notice and Pending Civil Action letter.
  • To avoid legal action, employers must pay the amount due in full within 30 days of receiving the Assessment Notice and Pending Civil Action letter.

Payments

You may pay your balance in your BEACON portal or by check. Detailed payment instructions are included in the Delinquency Notice and in the Notice of Assessment and Pending Civil Action letter.

To learn more about BEACON, see the BEACON Employer FAQs and the BEACON Tutorial Videos for Employers and Third-Party Agents webpage.

Interest and Penalty Charges - When a contribution payment is late, a 1.5% monthly interest charge (on the contribution payment due) is assessed. Employer penalty charges include $35 per quarter that the payment is past due.

2. How do I file quarterly contribution reports and make payments?

Contribution reports and payments are due:

Quarter 1 - Due date is April 30
Quarter 2 - Due Date is July 31
Quarter 3 - Due Date is October 31
Quarter 4 - Due date is January 31

NOTE: Reimbursable employers do not pay quarterly UI taxes but must reimburse the state for the benefit charges listed on the quarterly Statement of Reimbursable Benefits Paid.(for more, see Information for New Employers).

Employers can file their contributions reports and submit payments in BEACON (by ACH Credit or ACH Debit). Employers can also pay by check. Make the check payable to the Maryland Division of Unemployment Insurance Fund and mail it to:

Division of Unemployment Insurance
PO Box 17291
Baltimore, MD 21297-0365

Check Report and Payment Status - Employers and third-party agents can login to BEACON to check if the Division received submitted reports and payments. To do so, log in and navigate to the Account Summary section of your portal home screen.

To learn more about BEACON, see the BEACON Employer FAQs and the BEACON Tutorial Videos for Employers and Third-Party Agents webpage.

3. How do I request an interest or penalty waiver? How can I enroll in a payment plan?

The Division wants to help employers meet their UI obligations.

  • If you receive either of the notices described above, you may request a payment plan in BEACON. For details, see the Maryland's Unemployment Insurance Payment Plans webpage.
  • After you file the missing reports and pay the delinquent contribution payments, you may also request interest and penalty waivers in BEACON. For more, see the BEACON Employer FAQs.

Confirmation that an interest and penalty waiver has been approved will be posted in the employer’s BEACON portal.

NOTE: The Division does not offer extensions to pay contributions.

4. Will my delinquent debt impact my UI tax rate?

It is possible that delinquent debt may impact an employer’s UI tax rate if the employer does not file past due contributions reports before calculation of the tax rate.

5. What happens if I do not pay my balance on time after receiving the Assessment Notice and Pending Civil Action letter?

Maryland Department of Labor will make reasonable efforts to work with you to resolve your delinquent account. However, if you do not file a protest within 30 days, the Division will follow up with collection efforts to obtain the missing reports and payments in the employer’s accounts.

Collection efforts may include legal actions, such as liens, corporation charter forfeiture, bank account garnishment, and interception of the delinquent employer’s funds. The Division may also flag the employer’s vehicle registration and business license. (see the MVA and Professional License Holds webpage).

NOTE: The Division may use the federal Treasury Offset Program to intercept delinquent funds.

6. What should I do if I believe the Delinquency Notice or Assessment Notice and Pending Civil Action letter is incorrect?

  • If you believe the Delinquency Notice is incorrect:
    • You can file a written request for review within 15 days of receiving the notice. Send your request to:
      • Division of Unemployment Insurance
        Employer Call Center
        100 South Charles Street,
        Tower 1, Suite 3100
        Baltimore, MD 21201
  • If you believe the Assessment Notice and Pending Civil Action letter is incorrect:
    • You can file a written request for review within 30 days of receiving the Assessment Notice and Pending Civil Action letter. Send your request to:
      • Division of Unemployment Insurance
        Legal Services and Collection
        100 South Charles Street,
        Tower 1, Suite 3100
        Baltimore, MD 21201

NOTE: Please see the Delinquency Notice or the Assessment Notice and Pending Civil Action letter for additional appeal instructions.

7. Who should I contact for help understanding the Assessment Notice and Pending Civil Action letter I received?

Contact the Employer Call Center at 410-949-0033 or toll free at 1-800-492-5524 for assistance. For more, see the Assessment Notice and Pending Civil Action Letter video webpage.