What is the state minimum wage?
- $13.25 (employers with 15 or more employees)
- $12.80 (employers with 14 or fewer employees)
- $3.63/hour for tipped employees
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?
- 2023 Taxable Wage Base – 8,500
- 2023 New Employer UI Rate – 2.3%
- 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
Get A Quote For Maryland Payroll Services