State profile
Maryland SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Maryland requires of an employer, each with its source.
Agency: Maryland Department of Labor
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$8,500
The wages per employee per year that SUI tax applies to.
Source: Maryland Department of Labor
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.3% to 7.5%
The range for experience-rated employers.
Source: Maryland Department of Labor
Kreto-computed, not yet checked by a CPA.
New employer rate
2.6%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
30 days
From the notice date.
Source: Md. Labor DUI Experience Rate Notice review; Md. Code L&E § 8-604(b)(2)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Not available
Maryland takes no voluntary contribution.
Paid family and medical leave
Program
Maryland FAMLI
About Maryland SUI rates
Maryland employers pay state unemployment insurance (SUI, also called SUTA) on the first $8,500 of each employee's wages each year. New employers start at 2.6% until experience rating applies. Once rated, Maryland rates run from 0.3% to 7.5%. Maryland Department of Labor sets each employer's rate every year from its experience. Rates follow a benefit ratio: the benefits charged to the employer's account set against its taxable payroll. A higher ratio means a higher rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Maryland
Kreto's rules list what Maryland requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Maryland Department of Labor | Online portal | |
| Withholding | Maryland Comptroller of the Treasury | Online portal | |
| New-hire reporting | Maryland New Hire Reporting | Online portal | |
| Workers' comp | Maryland Workers Compensation (private market) | By mail | |
| Paid family and medical leave | Maryland FAMLI | Online portal |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveMaryland FAMLI. No cited 2026 rate yet.No contributions in 2025 or 2026; contributions begin 2027-01-01. Kreto-computed, not yet checked by a CPA.
- Voluntary contributionsMaryland takes no voluntary contribution.
- Workers' compNCCI rating jurisdiction. OSHA State Plan jurisdiction (own program).
- Income taxHas state individual income tax.
Questions about Maryland.
What is the Maryland SUI wage base for 2026?
$8,500 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Maryland?
2.6% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Maryland?
With the Maryland Department of Labor, on form null (Combined Registration Application (CRA)). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a Maryland SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.