Maryland Unemployment Compensation laws & compensation compliance analysis

Maryland Unemployment Compensation: What you need to know

Virtually all employers are covered by Maryland's Unemployment Insurance Law (MD Labor and Employment Code Sec. 8-101 et seq.), including, for example:
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• Most employers that employed one or more persons at any time during the current or preceding calendar year;
• Employers of domestics, if wages paid totaled $1,000 or more during any calendar quarter of the current or preceding year;
• Agricultural employers, if they paid wages of $20,000 or more during any calendar quarter of the current or preceding year or employed 10 or more people for at least 20 different weeks; and
• Employers subject to the Federal Unemployment Tax Act (FUTA) (MD Labor and Employment Code Sec. 8-101et seq.).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Real estate and insurance salespersons;
• Student nurses;
• Hospital interns;
• Newspaper distributors who are minors; and
• Casual laborers (MD Labor and Employment Code Sec. 8-201 et seq.).
Taxable wage base. For the current taxable wage base, visit Wages include every kind of remuneration for personal services, including tips, commissions, bonuses, and the cash value of remuneration in a form other than cash (MD Labor and Employment Code Sec. 8-101).
Rates. Tax rates are determined every year. To find the current tax rate, visit New employers pay a certain set percentage.
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Maryland Unemployment Compensation Resources

Type Title
Policies Unemployment Insurance policy
See all Unemployment Compensation Resources