Key Facts at a Glance
| Requirement | Maryland Rule |
|---|---|
| Minimum Wage | $15.00/hour (2024) |
| Tipped Minimum | $3.63 + tips |
| Overtime Threshold | 40 hours/week (no daily OT) |
| Final Pay (Termination) | Next regular payday |
| Final Pay (Resignation) | Next regular payday |
| PTO Payout Required? | No (unless policy requires) |
| Pay Frequency Mandate | At least semi-monthly |
| State Income Tax | Yes (2% - 5.75%) |
| Local Income Tax | Yes (all 24 counties: 1.75% - 3.2%) |
| Unemployment Insurance | Yes |
| State Disability Insurance | No |
| Paid Family Leave | Coming 2026 (Time to Care Act) |
| Paid Sick Leave | Yes (Healthy Working Families Act) |
| Workers' Comp Required | Yes (all employers) |
Unlock Full Access
Create an account and subscribe to view all payroll compliance categories for this state.
Subscribe and unlock this state to view the complete payroll compliance guide.
You're currently viewing the Key Facts preview. Unlock full access to see all 60+ requirements including tax rates, wage & hour laws, leave policies, and more.
Local Jurisdiction Rules
Baltimore City and Montgomery County have local income taxes and additional paid leave requirements.
View Maryland local jurisdictionsLooking for a different view? Check out the Maryland Payroll Laws overview page with final paycheck, vacation payout, and wage & hour details.