This 2026 Maryland reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Maryland material addresses pay statement requirements, state and local income-tax withholding, unemployment insurance.
Overview
Maryland’s current pay-statement framework is unusually explicit. Effective October 1, 2024, the state requires private-sector employers with at least one employee to provide a written or online earnings record each payday.
Maryland payroll also has a distinctive local-tax layer. All 23 counties and Baltimore City levy a local income tax collected through the state system. For withholding purposes, the relevant local jurisdiction is generally where the employee lives, not where the employee works. Current local rates span a range set by Maryland law and local action, and the Comptroller publishes locality-specific 2026 regular-method and percentage-method tax withholding schedules.
Work location still matters for other payroll inputs. Maryland’s statewide minimum pay rate is $15.00 per hour for most covered employees, but Howard, Montgomery, and Prince George’s counties publish higher local minimums for the 2026 year. That means an accurate Maryland payroll workflow may need both the employee’s residence for local income-tax withholding and the employee’s work location for applicable wage rules.
Each payday, covered private employers are required to provide a written or online statement showing the employer’s registered name and contact information, payment date, pay-period dates, hours when mandatory, all rates and bases of pay, gross and take-home pay, and each deduction.
Maryland withholding combines state-level income tax with a local income tax tied to the employee’s county or Baltimore City residence. Refer to the current Comptroller withholding guide and the locality that covers where the employee lives.
Maryland is using UI Tax Rate Table A for the 2026 year. Experience-rated contribution rates begin at 0.30% and increase according to the employer’s benefit ratio; employers should refer to the rate assigned by the Division of Unemployment Insurance.
With few exceptions, a Maryland employer with one or more employees must provide workers’ compensation coverage. The employer bears the cost of required coverage.
Trusted sources
Consult these agency and research references when checking the rules for Maryland. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
Use the Maryland requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
Covered private-sector employers are required to provide employees a written or online earnings record each payday. The requirement covers private employers with at least one employee; Maryland state, county, and local government employers are outside this particular pay-statement law.
Include the employer’s name as registered with Maryland, address, and telephone number; payment date; beginning and ending dates of the pay period; recorded work hours unless the employee is exempt from federal and state overtime requirements; all rates of pay; bonuses, commissions, and other bases and amounts of pay; applicable piece rates and pieces completed; gross and take-home pay; and the amount and description of each deduction.
Refer to the current Maryland Employer Withholding Guide and the correct local withholding table. For Maryland residents, local income-tax withholding is tied to the county or Baltimore City where the employee lives rather than the employee’s work location.
Consult Maryland unemployment insurance, workers’ compensation, statewide minimum pay rate, and any applicable county minimum-wage requirements separately from the pay-statement rule.
After payday
Maryland expressly permits the required earnings record to be provided in written or online form. Whatever delivery method is used, the statement must contain the information required by the state’s pay-statement law and identify the actual employer rather than merely the payroll-processing company.
Maryland’s Wage and Hour law requires employers to keep core records—including the employee’s name, address, occupation, rate of pay, amount paid, and daily and weekly hours—for at least a three-year period. Retain enough payroll support to substantiate the hours, rates, additional compensation, deductions, gross earnings, and take-home pay shown on each statement.
Tax withholding
Maryland payroll withholding is not a single statewide percentage. Employers should refer to the current Comptroller instructions together with the employee’s withholding information, payroll frequency, wages, and applicable local jurisdiction. Maryland’s local income tax is based on where the employee lives, and the Comptroller publishes separate regular-method and percentage-method tables for the counties and Baltimore City.
Refer to the current Maryland Employer Withholding Guide for state income-tax withholding procedures, filing requirements, employer forms, and the calculation framework used for payroll withholding.
Select the locality where the employee lives to access the relevant 2026 regular-method or percentage-method withholding table. Maryland’s local income-tax system covers all 23 counties and Baltimore City.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Maryland payroll has two different local concepts that should not be confused. The local income tax generally follows the employee’s county or Baltimore City residence, while county minimum-wage rules apply according to their own coverage standards and the employee’s work situation. For small employers and bookkeepers, capturing both residence and work location can be important to an accurate payroll record.
Step-by-step process
Record the employee’s Maryland locality of residence for local income-tax withholding and the work location needed to evaluate any applicable local wage requirement.
Add the employer’s registered name and contact information, pay period, payment date, employee information, hours when mandatory, rates of pay, additional compensation, withholding setup, and deductions.
Consult gross earnings, federal withholding, Maryland state and local withholding, deductions, applicable rate of pays, and take-home pay before completing the standalone pay record.
Create the earnings document and generate a statement containing the Maryland-required employer, pay-period, earnings, deduction, gross-pay, and net-pay information.
Retain the wage-and-hour and supporting wage records needed to support the statement, including the core records Maryland requires employers to maintain for at least a three-year period.
A simpler way
Use the Maryland references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
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Each jurisdiction page lists the agency references it draws on.
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References
Questions
Yes. For pay periods beginning on or after October 1, 2024, Maryland requires covered private-sector employers with at least one employee to provide a written or online earnings record each payday. The law does not govern Maryland state, county, or local government employers.
The statement needs to show the employer’s registered name, address, and telephone number; payment date; pay-period beginning and ending dates; recorded work hours unless the employee is overtime-exempt; all rates of pay; additional bases and amounts of compensation; applicable piece-rate information; gross and take-home pay; and the amount and description of each deduction.
Maryland’s Wage and Hour law requires employers to keep core employee supporting wage records—including name, address, occupation, rate of pay, amount paid, and daily and weekly hours—for at least a three-year period. Employers should retain enough supporting information to substantiate each earnings record.
Maryland’s 23 counties and Baltimore City levy local income tax. For Maryland residents, the relevant local withholding is generally based on where the employee lives, not where the employee works. Employers should refer to the Comptroller’s current table for the employee’s locality.
Maryland is using UI Tax Rate Table A for the 2026 year. Experience-rated contribution rates begin at 0.30% and increase according to the employer’s benefit ratio. Employers should refer to the contribution rate assigned by the Maryland Division of Unemployment Insurance rather than assuming a single statewide rate.
With few exceptions, yes. The Maryland Workers’ Compensation Commission states that every Maryland employer with one or more employees is mandatory to provide workers’ compensation coverage, subject to applicable statutory exceptions.
Keep your records in check
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.