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 Unemployment ID
Note: Maryland utilizes one application to receive an ID that is used for both State Income Tax and State Unemployment Insurance filings.
Maryland Wage and Hour Laws
Minimum Wage
Maryland’s minimum wage rate is currently $15.00 per hour.
Please note that Montgomery County and Howard 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 covered 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 overtime rules require covered 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.
Maryland Unemployment
Taxable Wage Base ($000s): $8,500
New Employer Rate (% Taxable Wages): 2.3% New Employer, 5.4% Out of State Construction
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 Division of Unemployment Insurance
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 1/1/2024
