Maryland Compliance and Regulatory Resources

Understanding the ever-changing nature of business regulations in Maryland can be complex. Paychex strives to ease some of that burden by providing compliance resources for Maryland businesses. Learn more about the state requirements your business may need to comply with, including pay transparency, workplace retirement plans, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
0.30% to 7.5%
2024 MD Withholding Tables
Withholding Tax Facts

State Unemployment Taxable Wage Base Limit
$8,500

State Unemployment Rate Range for Employers
0.30% to 7.50%

State Unemployment New Employer Rate
2.6% New Employer, 3.3% Out-of-State Construction

State Hourly Minimum Wage
$15

State Minimum Wage for Tipped Employees
$3.63
MD wage and hour information

State Tax ID Registration

Withholding Registration

Registration instructions for Maryland state withholding
- Processing can take up to 2 weeks with a format: of XXXXX-X (8 digits).
- Complete the Maryland state withholding Power of Attorney (POA) form.
- Email the POA and the registration confirmation to your Paychex Service Professional.

State Unemployment Insurance (SUI) Registration

Registration instructions for Maryland SUI.
- Processing can take up to 2 weeks with a format of 00XXXXXXXX (00 and 8 digits)
- Complete the Maryland Power of Attorney (POA) form.
- Email the POA and the registration confirmation to your Paychex Service Professional.

Entering your account numbers in Paychex Flex:& Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Pay Transparency

In effect since Oct. 1, 2020, for employers engaged in business in the state.

Must disclose pay range for position applicant applied for if requested.
Employers are not permitted to ask about pay history from applicant during hiring process but can inquire after extending a job offer.

Maryland Department of Labor

A new wage transparency law will take effect Oct. 1, 2024, including the following provisions:

Employers must include good-faith wage ranges and general descriptions of benefits in job postings for work that will be physically performed in the state.
Recordkeeping requirements for at least three years to prove compliance.