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