Maryland

Withholding

Withholding requirements

Employees should fill out Form MW507:

https://forms.marylandtaxes.gov/current_forms/mw507.pdf

Supplemental rate

State Unemployment Insurance (SUI)

Wage base

$8,500

Contribuitions

New employers use a rate of 2.6%. New construction employers use a rate of 4.8%.

Labor

Minimum wage

$10.10

Termination Pay

If an employee is fired or quits, the employee must be paid by the next payday.

More information

New Hire Filing

Reporting deadline

Within 20 days of employee hiring or rehiring.

Reporting by mail

Child Support

More information

Other

Local taxes

https://taxes.marylandtaxes.gov/Individual_Taxes/Individual_Tax_Types/Income_Tax/Tax_Information/Tax_Rates/Local_and_County_Tax_Rates.shtml

Reciprocal states

Pennsylvania, Virginia, Washington D.C., and West Virginia

Disability insurance

N/A

Helpful links

Comptroller of Maryland: https://www.marylandtaxes.gov/
Department of Labor, Licensing and Registration: http://www.dllr.maryland.gov/

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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