Maryland Payroll

Did you know that some Maryland employers may be required to withhold county and City of Baltimore income taxes at a rate established by the employee's place of residence?

Maryland Income Tax Withholding

Maryland requires employers to withhold state income tax from employee's wages and remit the amounts withheld to the Comptroller of Division of Revenue.

All Maryland employers that pay wages, salaries, or compensation to state residents, or to nonresidents for services performed in Maryland, must withhold state tax from these payments.

Maryland Benefits

Maryland Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
Yes	Time Off with Pay Limited to 2 Hours

Maryland requires employers, under certain circumstances, to allow employees sufficient time off to vote.

All employers in Maryland must allow employees time off to vote if they do not have sufficient time to vote before or after work. This summary is restricted to coverage of private employers. Employers must grant employees two hours of paid leave to vote, unless employees have two continuous off-duty hours while the polls are open.

Maryland Compensation

Employees covered by Maryland's minimum wage law must be paid $6.15 an hour.

All employees are covered except for:

• those working in an executive, administrative, or professional capacity;
• computer systems analysts, computer programmers, software engineers, and other similarly skilled computer professionals paid at a regular hourly rate that exceeds six-and-one-half times the minimum wage;
• minors under age 16 employed by one or more employers for less than 20 hours a week;
• employees age 62 or over not working more than 25 hours a week;
• those working in establishments selling food and drink for consumption on premises with annual gross incomes of $250,000 or less;
• movie theater employees;
• those processing or packaging poultry, seafood, or fresh produce or horticultural commodities;
• outside salespersons and those on commission; and
• certain agricultural workers.

Maryland Payroll

Generally, employers covered by Maryland's wage payment law must pay wages no less frequently than biweekly or semimonthly. Paydays can be less frequent for executive, administrative, or professional employees. If a regular payday falls on a nonworkday, wages must be paid on the preceding workday.

Maryland Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
8,500	2.4 - 3.6	None	Calendar Year 2007

Helpful Links for Maryland Payroll

Maryland Comptroller of the Treasury
Revenue Administration Center Taxpayer Services Section
Annapolis, Maryland 21411
(410) 767-1300

Maryland Department of Labor, Licensing, and Regulation - Division of Unemployment Insurance
1100 N. Eutaw Street
Baltimore, Maryland 21201
(410) 767-2357

Maryland Laws

Maryland State Regulations

Tax Forms and Publications