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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 know when my quarterly contribution reports or payments are due? How do I file quarterly contribution reports and make payments?
  3. Can I get an extension on the deadline to pay my debt?
  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. How can I check to make sure my payment was received?
  7. What are the interest charges and penalties associated with making a late payment?
  8. How do I request an interest or penalty waiver? How can I enroll in a payment plan?
  9. How will I know if my interest/penalty waiver was approved?
  10. After I satisfy the debt/file the contribution report, will any other actions be taken against my account?
  11. What should I do if I believe the Delinquency Notice or Assessment Notice and Pending Civil Action letter is incorrect?
  12. Who should I contact for help understanding the Assessment Notice and Pending Civil Action letter I received? Who can I contact for help filing contribution reports and making payments?

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.

NOTE: The Assessment Notice and Pending Civil Action letter was temporarily suspended during the COVID-19 pandemic and has been reinstated (effective May 2023) since the Governor’s COVID State of Emergency Order expired. This is the same process that existed prior to the COVID-19 pandemic.

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.

Employer Assistance

The Division wants to help employers meet their unemployment insurance (UI) obligations.

  • If you receive either of the notices described above, you may request a payment plan.
  • After you file the missing reports and pay the delinquent contribution payments, you may also request interest and penalty waivers. See the questions below for details.

2. How do I know when my quarterly contribution reports or payments are due? 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.

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

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

3. Can I get an extension on the deadline to pay my debt?

The Division does not offer extensions to pay contributions. However, the Division does encourage employers to request penalty and interest waivers and/or to opt into a payment plan.

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

Yes, 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. The 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.

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

6. How can I check to make sure my payment was received?

Employers and third-party agents can login to BEACON to check the status of their accounts, including submitted reports and payments received by the Division.

To do so, login to your BEACON portal, where you will be taken to the portal home screen. This information is available under the Account Summary section on the portal home screen.

view of beacon account summary screen

7. What are the interest charges and penalties associated with making a late payment?

The interest charges are based on the rate of 1.5% per month on the late contribution payment due. The penalties are charged at $35 per quarter that is past due.

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

  • Employers and third-party agents can use BEACON to request:
    • interest and penalty waivers; and,
    • payment plans.

See the Maryland's Unemployment Insurance Payment Plans webpage for details about requesting payment plans. To learn more about requesting interest/penalty waivers, see BEACON Employer FAQs.

9. How will I know if my interest/penalty waiver was approved?

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

10. After I satisfy the debt/file the contribution report, will any other actions be taken against my account?

After filing the missing reports and submitting the payments due on the account, no action will be taken against the employer’s account.

11. 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, Room 411
        1100 North Eutaw Street
        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:
      • Legal Services and Collection
        Division of Unemployment Insurance
        Maryland Department of Labor
        1100 North Eutaw Street, Room 401
        Baltimore, MD 21201

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

12. Who should I contact for help understanding the Assessment Notice and Pending Civil Action letter I received? Who can I contact for help filing contribution reports and making payments?

Employers and agents may contact the Employer Call Center at 410-949-0033 or toll free at 1-800-492-5524 for assistance.