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Payroll Maryland, Unique Aspects of Maryland Payroll Law and Practice

The Maryland State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Comptroller of the Treasury
Revenue Administration Div.
Income Tax Bldg.
Annapolis, MD 21404-0466
(410) 260-7150
(800) 638-2937
www.comp.state.md.us/



Maryland requires that you use Maryland form "MW507, Employee's Maryland Withholding Exemption Certificate" instead of a Federal W-4 Form for Maryland State Income Tax Withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Maryland cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Maryland supplemental wages are taxed at a 4.75% plus country rate.


You must file your Maryland State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.



The Maryland State Unemployment Insurance Agency is:

Division of Employment and Training
1100 N. Eutaw St.
Baltimore, MD 21201
(410) 767-2525
(800) 492-5524
www.dllr.state.md.us/employment/

The State of Maryland taxable wage base for unemployment purposes is wages up to 00.00.

Maryland requires Magnetic media reporting of quarterly wage reporting if the employer has at least 100 employees that they are reporting that quarter.


Unemployment records must be retained in Maryland for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Maryland State Agency charged with enforcing the state wage and hour laws is:

Department of Labor, Licensing and Regulation
Division of Labor and Industry
1100 N. Eutaw St., Rm. 607
Baltimore, MD 21201-2357
(410) 767-2357
www.dllr.state.md.us/labor

The minimum wage in Maryland is .15 per hour.


The general provision in Maryland concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Maryland State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

  • Employee's name

  • date of hire

  • medical benefits availability

  • starting wage

  • Employee's UI ID

  • Employee's address

  • Employee's social security number

  • Employer's name

  • Employers address

  • Employer's Federal Employer Identification Number (EIN)


This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a penalty for a late report in Maryland and 0 for conspiracy.

The Maryland new hire-reporting agency can be reached at 888-634-4737 or 410-347-9911or on the web at www.mdnewhire.com


Maryland does not allow compulsory direct deposit

Maryland requires the following information on an employee's pay stub:

  • Gross and Net Earnings

  • itemized deductions



Maryland requires that employee be paid no less often than semimonthly, biweekly; less frequently for FLSA-exempt employees.


Maryland payroll law requires that involuntarily terminated employees must be paid their final pay by their next regular payday and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.


There is no provision in Maryland law concerning paying deceased employees.


Escheat laws in Maryland require that unclaimed wages be paid over to the state after three years.

The employer is further required in Maryland to keep a record of the wages abandoned and turned over to the state for a period of 10 years.


Maryland payroll law mandates no more than .77 may be used as a tip credit.



In Maryland the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work.



Maryland statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Maryland agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Administration
Department of Human Resources
311 W. Saratoga St.
Baltimore, MD 21201
(800) 234-1528
www.dhr.state.md.us/csea/index.htm

Maryland has the following provisions for child support deductions:

  • When to start Withholding? Immediately after receipt of order.

  • When to send Payment? Within 7 days of Payday.

  • When to send Termination Notice? Within 10 days of termination.

  • Maximum Administrative Fee? per payment.

  • Withholding Limits? Federal Rules under CCPA.





Please note that this article is not updated for changes that can and will happen from time to time.


About the Author: Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,
the last fifteen in private practice. Mr. Read is the author of "Tax and Accounting Issues
in Forming a New Business."

To find professional payroll services at a budget price go to www.payrollonabudget.com
a paperless payroll company.

For a full service payroll bureau with CPA's on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read's interviews from William Shatner's "Heartbeat of America"
television show on the web sites linked above.




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