Maryland Payroll Tax And Labor Laws

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Click Here to Obtain State Tax and State Unemployment Tax ID

Maryland is a state that accepts “joint applications.” ONLY ONE APPLICATION FOR TWO IDENTIFICATION NUMBERS (one for SIT and one for SUI).

Did you know that some Maryland businesses may be obliged to withhold income taxes from their employees at a rate determined on the employee’s residence?

Maryland Wage and Hour Laws

Employees must be paid $11.75 per hour under Maryland’s minimum wage law.

Except for the following personnel, who are not covered:

• Computer systems analysts, programmers, software engineers, and other similarly competent computer workers who are paid at least six and a half times the minimum wage on a regular basis;
• Children under the age of 16 who work for fewer than 20 hours per week for one or more companies;
• employees aged 62 and up who do not work more than 25 hours per week;
• Individuals with yearly gross earnings of $250,000 or less who work in establishments that provide food and drink for consumption on premises;
• workers of cinema theaters;
• individuals involved in the processing or packaging of poultry, seafood, fresh vegetables, and horticulture products;
• outside salespeople and commission-based salespeople; and
• a category of farm laborers

Maryland Payroll for Employers

Employers in Maryland are required to withhold state income tax from employees’ pay and remit the withheld amounts to the Comptroller of the Division of Revenue.

All Maryland employers must deduct state tax from wages, salaries, or compensation paid to state residents or nonresidents for services done in Maryland.

Maryland Benefits

Maryland Voting Rights:

Employer Right to Schedule Voting Hours         Yes

Pay Deduction for Voting Time Leave                 Time Off with Pay Limited to 2 Hours

Employers in Maryland are required to provide employees enough time off to vote in certain conditions.

In Maryland, all businesses must provide their employees time off to vote if they do not have enough time to vote before or after work. The scope of this overview is limited to private employers. Unless employees have two continuous off-duty hours while the polls are open, employers must give employees two hours of paid leave to vote.

Maryland State Tax Resources