Maryland Payroll Services

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Maryland Payroll Tax and Labor Laws

Get your Maryland State Tax ID Number

Click Here to Obtain State Tax and State Unemployment Tax ID

Note: Maryland is a "Joint Application" State. One application for TWO ID numbers (one for SIT and one for SUI).

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 Wage and Hour Laws

Employees covered by Maryland's minimum wage law must be paid $11.75 an hour.

All employees are covered except for:

  • 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 for Employers

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 non-workday, wages must be paid on the preceding workday.

Maryland Unemployment:

Taxable Wage Base ($000s):                        8,500

New Employer Rate (% Taxable Wages)    2.6 or 4.5

Maryland Income Tax Withholding

Maryland requires employers to withhold state income tax from employees' 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         Yes

Pay Deduction for Voting Time Leave                 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 State Tax Resources

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.
Information accurate as of December 2020