Employer payroll taxes in Maryland for 2026
On top of each paycheck, a Maryland employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,853.00 a year, so the employee costs $64,853.00.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| Maryland unemployment (SUTA) | 2.6% for new employers | First $8,500 |
Maryland unemployment tax (SUTA)
Maryland employers pay state unemployment tax on the first $8,500 of each employee's wages in 2026. A new employer starts at 2.6%, and experienced employers pay from 0.3% to 7.5% depending on their layoff history.
New employers pay 2.6%.
Maryland's paid family and medical leave contributions begin January 1, 2027, so nothing is due for 2026.
What an employee costs in Maryland
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,558.00 | $32,558 | 8.5% | $25,174 |
| $40,000 | $3,323.00 | $43,323 | 8.3% | $32,734 |
| $50,000 | $4,088.00 | $54,088 | 8.2% | $40,294 |
| $60,000 | $4,853.00 | $64,853 | 8.1% | $47,854 |
| $75,000 | $6,000.50 | $81,001 | 8% | $58,344 |
| $100,000 | $7,913.00 | $107,913 | 7.9% | $74,744 |
| $125,000 | $9,825.50 | $134,826 | 7.9% | $90,874 |
| $150,000 | $11,738.00 | $161,738 | 7.8% | $106,657 |
Withholding from Maryland paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and Maryland income tax. Employees checking their own pay can use the Maryland paycheck calculator. Running a bonus? Use the bonus payroll calculator.
Maryland employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border Maryland, Virginia has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| Maryland | $221.00 | $4,853.00 | $64,853 |
| Delaware payroll calculator | $285.95 | $4,917.95 | $64,918 |
| Pennsylvania payroll calculator | $382.20 | $5,014.20 | $65,014 |
| Virginia payroll calculator | $204.00 | $4,836.00 | $64,836 |
| West Virginia payroll calculator | $256.50 | $4,888.50 | $64,889 |
| District of Columbia payroll calculator | $711.00 | $5,343.00 | $65,343 |
Sources
Maryland unemployment and program rates come from the state's own 2026 figures: labor.maryland.gov, labor.maryland.gov, labor.maryland.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.