Paying Employees in Maryland
Maryland 2021 Minimum Wage:
- $11.75 per hour (employers with 15 or more employees)
- $11.60 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
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
Maryland Unemployment Tax
Maryland Unemployment Tax Registration
Maryland Unemployment Tax Employer Liabilities
- New employer rate: 2.6%
- 2021 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
- Use the Maryland Department of Human Services website to remit payments online
- Maryland State Disbursement Unit
PO Box 17396
Baltimore, MD 21297-1396
- Phone: (855) 853-8289
- Fax: (844) 324-3857
- E-mail: firstname.lastname@example.org