Maryland State Tax Information
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Maryland Department of Labor, Licensing, and Regulation
Withholding Requirements:
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 = 6.25% plus 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
rates range from 1.32% to 12.33%
New employers use 2.30%.
Construction employers headquartered in another state use 9.40%
State Disability Insurance (SDI):
None
State labor laws:
Minimum Wage - The Federal minimum wage rate applies
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
888-634-4737
410-347-5993 fax
To report online click here
Remit Withholding for Child Support to:
Child Support Enforcement Agency
Department of Human Resources
311 West Saratoga Street
Baltimore, MD 21201
410-347-7524
To report online click here
Reciprocal States:
Pennsylvania, Virginia, Washington DC, West Virginia
For paycheck calculation visit the Maryland Paycheck Calculator of PaycheckCity.
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