| The Maryland State Agency that oversees the | | | | Employee's social security number Employer's name |
| collection and reporting of State income taxes | | | | Employers address Employer's Federal Employer |
| deducted from payroll checks is: Comptroller of the | | | | Identification Number (EIN) This information must be |
| Treasury Revenue Administration Div. Income Tax | | | | reported within 20 days of the hiring or rehiring. The |
| Bldg. Annapolis, MD 21404-0466 (410) 260-7150 (800) | | | | information can be sent as a W4 or equivalent by |
| 638-2937 Maryland requires that you use Maryland | | | | mail, fax or electronically. There is a $20 penalty for a |
| form "MW507, Employee's Maryland Withholding | | | | late report in Maryland and $500 for conspiracy. The |
| Exemption Certificate" instead of a Federal W-4 Form | | | | Maryland new hire-reporting agency can be reached |
| for Maryland State Income Tax Withholding. Not all | | | | at 888-634-4737 or 410-347-9911or on the web at |
| states allow salary reductions made under Section | | | | Maryland does not allow compulsory direct deposit |
| 125 cafeteria plans or 401(k) to be treated in the | | | | Maryland requires the following information on an |
| same manner as the IRS code allows. In Maryland | | | | employee's pay stub: Gross and Net Earnings itemized |
| cafeteria plans are not taxable for income tax | | | | deductions Maryland requires that employee be paid |
| calculation; not taxable for unemployment insurance | | | | no less often than semimonthly, biweekly; less |
| purposes. 401(k) plan deferrals are not taxable for | | | | frequently for FLSA-exempt employees. Maryland |
| income taxes; taxable for unemployment purposes. In | | | | payroll law requires that involuntarily terminated |
| Maryland supplemental wages are taxed at a 4.75% | | | | employees must be paid their final pay by their next |
| plus county rate. You must file your Maryland State | | | | regular payday and that voluntarily terminated |
| W-2s by magnetic media if you are required to file | | | | employees must be paid their final pay by the next |
| your federal W-2s by magnetic media. The Maryland | | | | regular payday or by mail if employee requests it. |
| State Unemployment Insurance Agency is: Division of | | | | There is no provision in Maryland law concerning |
| Employment and Training 1100 N. Eutaw St. Baltimore, | | | | paying deceased employees. Escheat laws in Maryland |
| MD 21201 (410) 767-2525 (800) 492-5524 The State | | | | require that unclaimed wages be paid over to the |
| of Maryland taxable wage base for unemployment | | | | state after three years. The employer is further |
| purposes is wages up to $8500.00. Maryland requires | | | | required in Maryland to keep a record of the wages |
| Magnetic media reporting of quarterly wage reporting | | | | abandoned and turned over to the state for a period |
| if the employer has at least 100 employees that they | | | | of 10 years. Maryland payroll law mandates no more |
| are reporting that quarter. Unemployment records | | | | than $2.77 may be used as a tip credit. In Maryland |
| must be retained in Maryland for a minimum period of | | | | the payroll laws covering mandatory rest or meal |
| five years. This information generally includes: name; | | | | breaks are only that minors under 16 must have 30 |
| social security number; dates of hire, rehire and | | | | minutes rest after five hours of work. Maryland |
| termination; wages by period; payroll pay periods and | | | | statute requires that wage and hour records be kept |
| pay dates; date and circumstances of termination. | | | | for a period of not less than three years. These |
| The Maryland State Agency charged with enforcing | | | | records will normally consist of at least the |
| the state wage and hour laws is: Department of | | | | information required under FLSA. The Maryland |
| Labor, Licensing and Regulation Division of Labor and | | | | agency charged with enforcing Child Support Orders |
| Industry 1100 N. Eutaw St., Rm. 607 Baltimore, MD | | | | and laws is: Child Support Enforcement Administration |
| 21201-2357 (410) 767-2357 The minimum wage in | | | | Department of Human Resources 311 W. Saratoga |
| Maryland is $5.15 per hour. The general provision in | | | | St. Baltimore, MD 21201 (800) 234-1528 Maryland has |
| Maryland concerning paying overtime in a non-FLSA | | | | the following provisions for child support deductions: |
| covered employer is one and one half times regular | | | | When to start Withholding? Immediately after receipt |
| rate after 40-hour week. Maryland State new hire | | | | of order. When to send Payment? Within 7 days of |
| reporting requirements are that every employer must | | | | Payday. When to send Termination Notice? Within 10 |
| report every new hire and rehire. The employer must | | | | days of termination. Maximum Administrative Fee? $2 |
| report the federally required elements of: Employee's | | | | per payment. Withholding Limits? Federal Rules under |
| name date of hire medical benefits availability starting | | | | CCPA. Please note that this article is not updated for |
| wage Employee's UI ID Employee's address | | | | changes that can and will happen from time to time. |