Learn more about keeping your business compliant with payroll tax requirements.
Coverage: Any business having at least one employee at any time
Rates: 1% to 10.5% for 2013; 2.6% for new employers except new construction employers headquartered out-of-state pay 10.5%
Taxable Wage Limit: $8,500
Employee Withholding: None
Department of Labor, Licensing and Regulation
500 North Calvert Street #401
Baltimore, MD 21202