Maryland payroll tax registration
What to set up in Maryland before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.
Setup steps before the first payroll
- Workers' comp
Get workers' compensation coverage
- Deadline
- Before anyone starts work
- Source
- www.wcc.state.md.us/Gen_Info/FAQ%20Employers.html (opens in a new tab), checked October 5, 2026
- Posters
Hang the required posters
- Deadline
- Before anyone starts work
- Source
- labor.maryland.gov/oeope/posters.shtml (opens in a new tab), checked October 6, 2026
- State tax accounts
File the Combined Registration Application with the Comptroller for a withholding CRN
- Deadline
- As soon as you know you will pay wages; before the first payroll
- Online
- www.mdtaxconnect.gov (opens in a new tab) (Maryland Tax Connect); the guide also says the CRA can be filed online at www.marylandcomptroller.gov
- Returns
- Five filing categories: quarterly (less than $700 withheld a quarter); monthly (more than $700 in any one quarter); accelerated (withheld $15,000 or more in the preceding year and $700 or more accumulated: remit within three business days of the pay date); annual (less than $250 a year, MW506 by January 31 plus MW508); seasonal (prior approval). Quarterly returns are due the 15th of the month after the quarter
- Source
- www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf (opens in a new tab), checked October 5, 2026
- New hire reporting
Collect Form MW507 and report each new hire
- Deadline
- New hire report within 20 days of the start date
- Source
- labor.maryland.gov/unemployment-insurance/employer-agent/reporting-systems.shtml (opens in a new tab), checked October 6, 2026
- State tax accounts
Register for an unemployment insurance account in BEACON
- Deadline
- Before the first quarterly report
- Agency
- Unemployment: Maryland Department of Labor, Division of Unemployment Insurance (opens in a new tab)
- Source
- labor.maryland.gov/unemployment-insurance/employer-agent/new-employer-get-started.shtml (opens in a new tab), checked October 5, 2026
- State tax accounts
File withholding returns as assigned; file the first UI quarterly report
- Deadline
- UI within one month of the end of the quarter of the first pay dateJanuary 31, 2027 is a Sunday; whether Maryland moves it to the next business day is not confirmed.
- Source
- labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml (opens in a new tab), checked October 5, 2026
- Date depends on the deadline belowPaid leave
Register with Maryland FAMLI
- Deadline
- Before contributions are withheld from January 1, 2027
- Maryland Family and Medical Leave Insurance (FAMLI)
- paidleave.maryland.gov/register (opens in a new tab)
- Source
- paidleave.maryland.gov/employers/ (opens in a new tab), checked October 5, 2026
Federal dates for this pay date
Federal returns follow the compliance calendar, which dates them for every employer:
A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).
Also in Maryland
- Each county and Baltimore City sets a local income tax, but it is withheld with Maryland state withholding by the employee's county of residence under the same CRN; no separate county registration.www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf (opens in a new tab), checked October 5, 2026
More on Maryland
WORKLIO HCM
Hiring in a new state? We help open the accounts.
We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.
Registration in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each fact, as checked.
- www.marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/withholding/2026/withholding-guide.pdf (opens in a new tab), checked October 5, 2026
- labor.maryland.gov/unemployment-insurance/employer-agent/ (opens in a new tab), checked October 5, 2026
- labor.maryland.gov/unemployment-insurance/employer-agent/new-employer-get-started.shtml (opens in a new tab), checked October 5, 2026
- paidleave.maryland.gov/employers/ (opens in a new tab), checked October 5, 2026
- www.wcc.state.md.us/Gen_Info/FAQ%20Employers.html (opens in a new tab), checked October 5, 2026
- labor.maryland.gov/oeope/posters.shtml (opens in a new tab), checked October 6, 2026
- labor.maryland.gov/unemployment-insurance/employer-agent/reporting-systems.shtml (opens in a new tab), checked October 6, 2026
- labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml (opens in a new tab), checked October 5, 2026
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.