Maryland Compliance and Regulatory Resources

Understanding the ever-changing nature of business regulations in Maryland can be complex. Paychex strives to ease some of that burden by providing compliance resources for Maryland businesses. Learn more about the state requirements your business may need to comply with, including pay transparency, workplace retirement plans, and more.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*
0.30% to 7.5%
2024 MD Withholding Tables
Withholding Tax Facts

State Unemployment Taxable Wage Base Limit
$8,500

State Unemployment Rate Range for Employers
0.30% to 7.50%

State Unemployment New Employer Rate
2.6% New Employer, 3.3% Out-of-State Construction

State Hourly Minimum Wage
$15

State Minimum Wage for Tipped Employees
$3.63
MD wage and hour information

Paid Family Leave

All employers with at least one worker in the state must participate in the Maryland Family and Medical Leave Insurance (FAMLI) program, which begins collection contributions July 1, 2025, and starts providing benefits July 1, 2026, or choose to opt out and offer a private plan.

Employees fund the program through payroll deduction. Employers with 15 or more employees must also contribute to the program.
Maryland FAMLI offers up to 12 weeks of leave in a 12-month period. Employees may receive an additional 12 weeks of leave for another qualifying event during the same year.
Read more about MD FAMLI Program

Employers electing to offer private plans must apply for approval from the Maryland Department of Labor and if approved will not have to contribute premiums to the state fund.
A private plan must offer a state-approved plan that meets or exceeds the same standard as the state plan.

State Tax ID Registration

Withholding Registration

Registration instructions for Maryland state withholding
- Processing can take up to 2 weeks with a format: of XXXXX-X (8 digits).
- Complete the Maryland state withholding Power of Attorney (POA) form.
- Email the POA and the registration confirmation to your Paychex Service Professional.

State Unemployment Insurance (SUI) Registration

Registration instructions for Maryland SUI.
- Processing can take up to 2 weeks with a format of 00XXXXXXXX (00 and 8 digits)
- Complete the Maryland Power of Attorney (POA) form.
- Email the POA and the registration confirmation to your Paychex Service Professional.

Entering your account numbers in Paychex Flex:& Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Pay Transparency

In effect since Oct. 1, 2020, for employers engaged in business in the state.

Must disclose pay range for position applicant applied for if requested.

A new Maryland pay transparency law will take effect Oct. 1, 2024, that includes the following provisions:

Employers must include good-faith wage ranges and general descriptions of benefits in job postings for work that will be physically performed in the state.
Recordkeeping requirements for at least three years to prove compliance.

Guidance on pay transparency from state DOL Employment Standards Service