Skip to main content Skip to footer site map

Stay Up to Date

State regulatory changes sent to your email.

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.

Scroll Down

To Discover More

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


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.


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.

State-Facilitated Retirement Programs


Workplace Safety

MOSH

Maryland has an OSHA-approved state plan that covers most private-sector workers and all state and local government workers.


Workers' Compensation

Coverage is mandatory for employers with any employees


Compliance Insights