Maryland Payroll

Paying Employees in Maryland

Maryland 2021 Minimum Wage:

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?

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

Reciprocity

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 Registration

Maryland Unemployment Tax Employer Liabilities

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

Use the Maryland State Directory of New Hires website to submit new hires online
P.O. Box 1316
Baltimore, MD 21203-1316
Phone: (888) 634-4737
Fax: (888) 657-3534