Local payroll and employment requirements that differ from or exceed Maryland state law
Last updated: January 2025
Maryland state minimum wage applies. Baltimore City follows state rate.
Maryland Healthy Working Families Act applies statewide.
Local income tax on all taxable income for Baltimore City residents. Maximum rate allowed under Maryland law.
Baltimore City tax is withheld based on employee residence, not work location. Employees use MW507 to declare.
City income tax collected with Maryland state withholding. No separate city tax filing required.
Baltimore City is independent of any county. It has its own tax rate separate from Baltimore County.
These local rules apply in addition to Maryland state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.