Local payroll and employment requirements that differ from or exceed Maryland state law
Last updated: January 2025
Montgomery County has its own minimum wage: $17.15 for large employers (51+ employees), $15.00 for small employers, phasing up.
Maryland Healthy Working Families Act applies. Montgomery County follows state law.
Local income tax on all taxable income for Montgomery County residents. Maximum rate allowed under Maryland law.
Employers withhold county tax based on employee residence. Use Form MW507 to determine correct county.
County income tax is withheld and filed together with Maryland state income tax. No separate county filing.
Montgomery County has its own minimum wage law higher than state. Employers must pay county rate for work in the 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.