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Maryland Compliance and Regulatory Resources

Understanding business regulations in Maryland can be complex. Paychex helps with resources like our enhanced HR library and automated compliance notifications. Learn more about requirements you may need to comply with, including pay transparency, workplace retirement plans, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
3.20% to 8.95%
2026 MD Withholding Tables

State Unemployment Taxable Wage Base Limit
$8,500

State Unemployment Rate Range for Employers
0.30% to 7.50%

State Unemployment New Employer Rate
2.60% New Employer, 2.60% Out-of-State Construction

State Hourly Minimum Wage
$15.00

State Minimum Wage for Tipped Employees
$3.63

Local Jurisdiction(s)

Howard County

  • $16.00 (Employers with 15 or more employees)
  • $15.50 (Small employers with 14 or fewer employees)
    • $16.00 (effective July 1, 2026)
  • $3.63 for tipped employees

Montgomery County

  • $17.65 large employer with 51 or more employees
  • $16.00 mid-sized employer with 11 to 50 employees
  • $15.50 small employer with 10 or less employees
  • $4.00 for tipped employees

MD wage and hour information



State Tax ID Registration

Withholding Registration

Employers are required to have an active state withholding and state unemployment insurance (SUI) account number to file electronically with the Maryland Department of Labor. Employers complete the Combined Register Online Application for both IDs.

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Registering a New Business

  1. Go to Comptroller of Maryland to complete the Maryland Combined Registration Online Application.
  2. Complete each step of the application.
  3. Once registration is complete, it may take up to 2 weeks to receive your withholding tax account number by US mail.
    • Withholding tax ID number format: XXXXXXXX (8-digit number)
      • Comptroller of Maryland refers to this number as the Registration NBR.
  4. Enter your new account number in your Paychex Flex® account to ensure that your account is updated and email your registration confirmation document to your Service Professional.
  5. Approve Paychex Third-Party Administrator request.
    • See Designating Paychex as Your Third-Party Administrator (TPA) for instructions.

Designating Paychex as Your Third-Party Administrator (TPA)

  1. Complete the Maryland Withholding Power of Attorney (POA) Form.
  2. Email your registration confirmation and your completed POA form to your Paychex Service Professional.

Pro tips

  • The Maryland withholding ID is also referred to as the Registration NBR.

Additional Resources

State Unemployment Insurance (SUI) Registration

New employers must register their business with the Maryland Department of Labor (DOL) for state unemployment insurance (SUI). Also, employers who have an account with the DOL but it is not active, refer to Reactivating an existing account.

Paychex must also be authorized as the Third- Party Administrator (TPA) to view account information, adjust previously filed returns, and receive rate changes for an employer. The agency also refers to this as a third-party agent (TPA). Refer to Designating Paychex as Your Third-Party Agent (TPA) for instructions.

BEACON account registration

New employers

  1. Complete the Maryland Combined Registration Online Application.
    Note: If this application has already been completed, go to step 2.
  2. Go to the BEACON account registration page.
  3. At the bottom of the application page, click Register for an Account.
    • If you previously started a registration and need to complete it, click Continue Registration.
  4. Click Next on the bottom right of the screen and complete the registration process.
  5. Once the registration process has been completed, an Account Summary will be provided to you.
    • MD SUI Employer ID format: XXXXXXXXXX (10 digits)
  6. Enter your new account number in Paychex Flex® to ensure that your Paychex account is updated and email your Registration Confirmation document to your Service Professional.
  7. Add Paychex as the Third-Party Agent (TPA).
    • Refer to Designating Paychex as Your Third-Party Administrator (TPA) section

Reactivating an existing account

When you activate your employer account, you’ll need to provide your Maryland SUI ID and one of the following:

  • Amount of the most recent payment you submitted to the Division of Unemployment Insurance.
  • Total gross wages reported on your most recently filed SUI tax report, or
  • An activation code sent in the U.S. mail.
  1. Go to BEACON and log in.
  2. Select the Account Maintenance option under the “Your Options” section on the left side of the screen.
  3. In the Employer Account Panel, select the Inactivate Employer Account tile.
  4. Follow the instructions for reactivating your account.
  5. See Designating Paychex as Your Third-Party Administrator (TPA) to add Paychex as the TPA. (TPA)
  6. Enter your new account number in Paychex Flex® to ensure that your Paychex account is updated and email your Registration Confirmation document to your Service Professional.

Designating Paychex as your Third-Party Agent (TPA)

  1. Complete and save the Power of Attorney (POA) form to your computer. This formis required during the agent set-up process.
  2. Go to BEACON and log in.
  3. Select the Account Maintenance option under the “Your Options” section the left side of the screen.
  4. In the Employer Account Panel, select the Agent Assignment tile.
  5. Select Add Agent.
  6. Under Search Agent section, search for the Paychex account number: MD5F3D
  7. The Agent Employer Relation Details section will appear containing Paychex Agent information.
    • Click the Select POA button and upload your completed POA form.
  8. Scroll down to the Assign Roles section and assign the following roles and enter the Access Begin Dates (Access End Date is not required at this time):
    • Wage Submission (Original and Amended)
    • Payment Submission
    • Account Maintenance Updates
  9. Click Save.
  10. If you have received an email from a Paychex Team requesting TPA access, please reply to the email with a screenshot of the Agent access screen to confirm the Access that has been granted to Paychex.

Pro tips

  • To have an active Maryland Department of Labor (DOR) account, the agency requires employers to submit the Maryland Combined Registration Online Application and have an active BEACON 2.0 account for quarterly filings.
  • A third-party agent may also be referred to as a third-party administrator (TPA).

Additional resources


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


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