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Maryland Payroll Information

Enterprise payroll expertise, exclusively for small businesses.

Paying Employees in Maryland

Maryland 2023 Minimum Wage:

  • $13.25 per hour (employers with 15 or more employees)
  • $12.80 per hour (employers with 14 or fewer employees)
  • $3.63 for tipped employees

Maryland Overtime Rules:

  • 1.5 x’s the regular rate for all hours worked in excess of 40 in a workweek

Maryland Paystub Requirements:

  • A statement of the gross earnings of the employee and deductions from those gross earnings

How often do you have to pay employees in Maryland?

  • Employees must be paid at least twice per month with an exception for executive, professional and administrative employees.

When is an employee’s final check due in Maryland?

  • Voluntary resignation – wages are due on the next scheduled payday.
  • Involuntary termination – wages are due on the next scheduled payday.

Maryland Withholding Tax Registration

Wages Subject to Maryland Withholding

  • All wages earned by Maryland residents is subject to Maryland withholding
  • All wages earned by nonresidents in Maryland is subject to Maryland withholding, with the exception of residents of reciprocal states.

Maryland Employee’s Withholding Exemption Certificate


  • Pennsylvania, Virginia, Washington DC and West Virginia

Maryland Withholding Tax Due Dates

  • Due within three business days of pay date if withholding is $15000 or more for preceding year
  • Due quarterly on the 15th of the month following quarter end if less than $700 per quarter
  • Due monthly on the 15th day of the month following reporting period if more than $700 per quarter
  • Due annually by Jan 31 if less than $250 per year

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Maryland Unemployment Tax Registration

Maryland Unemployment Tax Employer Liabilities

  • New employer rate: 2.3%
  • 2023 Wage Base: $8,500

Maryland Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

Maryland New Hire Reporting

Maryland Child Support

Additional Maryland Business Resources

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