Maryland Payroll Tax and Labor Laws

Get your Maryland State Tax ID Number 

Click HERE to obtain State Tax and Unemployment ID 

Note: Maryland utilizes one joint application to receive two separate IDs, one for State Income Tax and one for State Unemployment Insurance filings.

Maryland Wage and Hour Laws

Minimum Wage 

Maryland’s minimum wage rate for employers with 14 or fewer employees is currently $12.20 per hour. 

Maryland’s minimum wage rate for employers with 15 or more employees is currently $12.50 per hour. 

Please note that Montgomery County and Prince George’sHoward County in Maryland have their own separate minimum wage rates which are higher than the state mandated rate and that minimum wage rates for all jurisdictions are subject to change. Employers should verify they meet current state, county, and local requirements. 

For more information on Maryland’s minimum wage rules, please click HERE. 

Overtime 

Maryland’s overtime rules require employers to pay most employees 1.5 times their usual hourly rate for all work over 40 hours per week. 

For more information on Maryland’s overtime rules, please click HERE. 

Pay Frequency 

Maryland’s pay frequency rules require employees to be paid once every two weeks or twice per month.  

For more information on Maryland’s pay frequency rules, please click HERE. 

Maryland Unemployment

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

New Employer Rate (% Taxable Wages)                            2.3 or 5.4

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 State Resources 

Maryland Comptroller 

Maryland Department of Labor 

Maryland Division of Unemployment Insurance 

Maryland SUI Rate 

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. 

Revised 3/2022