Your HQ for Maryland state and local withholding taxes.
Withholding Requirements:
- Request withholding identification number by filing Form COT/ST 705 (Combined Registration Application).
- Employee's Maryland Withholding Exemption Certificate- Form MW 507.
- Withholding Method = formula.
- Supplemental Rate = 6.25% plus county rate.
Local Taxes:For a complete list of county taxes please click here.
State Unemployment Insurance (SUI):
- Benefit ratio formula.
- Wage Base is $8,500 for 2016.
- Using Table A rates range from 0.3% to 7.5% for 2016.
- New employers use 2.60% for 2016.
- Construction employers headquartered in another state use 7.5 in 2016%.
State Disability Insurance (SDI):None.
State Labor Laws:
Minimum Wage - Effective July 1, 2015 hourly minimum wage is $8.25, starting July 1, 2016 hourly minimum wage is $8.75.
Termination Pay - Fired/Quit - next regular payday.
New Hire Reporting:Employers must report hiring, rehiring, and returnto work within 20 days on Form W-4 (or equivalent) to:
Maryland New Hire Registry
P.O. Box 1316
Baltimore, MD 21203-1316
Phone: 888-657-3534
Fax: 410-281-6004
To report online click here.
Remit Withholding for Child Support to:
Maryland Child Support Account
P.O. Box 17396
Baltimore, MD 21297-1396
443-957-2680 <br /
To report online click here.
Reciprocal States:Pennsylvania, Virginia, Washington DC, West Virginia. For paycheck calculation visit .Other Helpful Links:
Maryland ComptrollerMaryland Department of Labor, Licensing, and Regulation
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.