Taxable Wage Base
$8,500
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.10% – 13.50%
Experience-rated range for eligible employers
New Employer Rate
2.60%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with Maryland Department of Labor
§ compliance & regulatory profile
Beyond SUI
Paid Family & Medical Leave
Maryland FAMLI
Employer Rate
0.45%
Employee Rate
0.45%
Total Rate
0.90%
Wage Base
$168,600
50/50 split; contributions start July 2026 — Effective 2026-07-01
Workers CompStandard NCCI rating jurisdictionOSHAOSHA State Plan jurisdiction (own program)Income TaxHas state individual income tax
Official Agency Website
Maryland Department of Labor
§ context
About Maryland SUI Rates
Maryland employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $8,500of each employee's wages per year. New employers start at a rate of 2.60% before experience rating applies. Once rated, Maryland SUI rates range from 0.10% to 13.50%.
SUI rates are set annually by Maryland Department of Laborbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.
Got a Maryland SUI notice?
Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.