Valor Payroll Solutions

Maryland Payroll Information

Payroll made easy for small businesses.

Paying Employees in Maryland

Maryland 2025 Minimum Wage:

$15.00 per hour
$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 Payroll Taxes

Maryland Withholding Tax

Maryland Withholding Tax Registration

Use the Maryland Combined Registration Online Application to register online

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

Form MW507

Reciprocity

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

Use the Maryland Combined Registration Online Application to register online

Maryland Unemployment Tax Employer Liabilities

New employer rate: 2.6%
2025 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

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

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
Email: [email protected]

Additional Maryland Business Resources

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