What is the state minimum wage? 

  • $15.00/hour

What do I need to know about state withholding tax?

  • Income earned within Maryland is subject to withholding tax for both residents and non-residents. 
  • Non-residents who have earned income in Maryland may be exempt from withholding if their income consists entirely of wages or other compensation for personal services performed in Maryland, and their state of residence has a reciprocal agreement with Maryland.

What forms do employees need to set up state withholding?

  • Form MW507 – Employee’s Maryland Withholding Exemption Certificate
  • Form MW507M – Exemption from Maryland Withholding Tax for a Qualified Civilian Spouse of a U.S. Armed Forces Servicemember

What do I need to know about unemployment tax?

  • 2024 Taxable Wage Base – $8,500
  • 2024 New Employer UI Rate – 2.6%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Report new hires online
  • Maryland State Directory of New Hire
    PO Box 1316
    Baltimore, MD 21203-1316
  • Fax: (888) 657-3534
  • Phone: (888) 634-4737

How do I submit Child Support payments?

  • Remit payments online
  • Maryland State Disbursement Unit
    Department of Human Services
    PO Box 17396
    Baltimore, MD 21297-1396
  • Fax: (844) 324-3857
  • Phone: (855) 853-8289

Additional Resources:

Maryland Tax Forms & Instructions Maryland Employer Withholding Guide
Employer’s Quick Reference Guide – Unemployment Insurance Maryland Worker’s Compensation Commission – For Employers
Employment Standards Service (ESS) – Wage and Hour Information – Division of Labor and Industry Maryland WCC – Public Information, Open Meetings, Publications & Reports

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