Withholding Requirements:

• Register as an employer by clicking here
• Request withholding identification number by filing Form COT/ST 705 (Combined Registration Application).
• Employee’s Maryland Withholding Exemption Certificate - Form MW 507
• Withholding Method = formula
• Supplemental Rate = 3.2% to 8.95% (county rate)

Local Taxes:

For a complete list of county taxes please click here

State Unemployment Insurance (SUI):

Benefit ratio formula

• Wage Base is $8,500 for 2019
• Using Table A rates range from 0.3% to 7.5% for 2019
• New employers use 2.60% for 2019
• Construction employers headquartered in another state use 4.8% in 2019

State Disability Insurance (SDI):

None

State labor laws:

Minimum Wage - Effective July 1, 2019 hourly minimum wage is $10.10
Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return
to work within 20 days on Form W-4 (or equivalent) to:
Maryland New Hire Registry
P.O. Box 1316
Baltimore, MD 21203-1316
Phone: 888-657-3534
Fax: 410-281-6004

To report online click here

Remit Withholding for Child Support to:

Maryland Child Support Account
PO Box 17396
Baltimore, MD 21297-1396
443-957-2680

To report online click here

Reciprocal States:

Pennsylvania, Virginia, Washington DC, West Virginia