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Employer checklist · Maryland · 2027

Maryland employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. Maryland: $8,500 SUTA wage base (2026); 2.6% new employer rate; new hires reported in 20 days; $15.00 minimum wage; paid sick leave required; meal breaks required; final pay by the next payday if fired. 16 of 20 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.

Maryland 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

  • ConfirmedPaid sick leave

    Maryland Healthy Working Families Act. Yes: a statewide paid sick leave law covers private employers.

    • Accrual: 1 hour for every 30 hours worked. Employees who regularly work fewer than 12 hours a week are not covered.
    • Yearly limit: Up to 40 hours of accrual a year; the employer may cap the total balance at 64 hours.
    • Small employers: Employers with 14 or fewer employees must provide earned sick and safe leave, but it can be unpaid.
    • Carryover: Up to 40 hours of earned, unused leave carries over to the next year, within the 64-hour total.
    • Notice to employees: For foreseeable leave, the employer may require reasonable advance notice of no more than 7 days.
    • When it can be used: New employees may have to wait 106 days from the date of hire to begin using leave.

    Source: Maryland Healthy Working Families Act FAQs (Maryland Department of Labor), checked November 2026 · More: Maryland paid sick leave

  • ConfirmedCity or county sick leave rules

    Healthy Working Families Act FAQs (Montgomery County)

    Source: Maryland Healthy Working Families Act FAQs (Maryland Department of Labor), checked November 2026 · More: Maryland paid sick leave

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

7. Final payWhen someone leaves.

  • ConfirmedFinal pay when you let someone go

    On or before the day the employee would have been paid if the employment had not ended.

    on or before the day on which the employee would have been paid the wages if the employment had not terminated

    Source: Maryland Guide to Wage Payment: Termination Pay, checked November 2026 · More: Final paycheck laws by state

  • ConfirmedFinal pay when an employee quits

    On or before the day the employee would have been paid if the employment had not ended.

    on or before the day on which the employee would have been paid the wages if the employment had not terminated
    • Unused vacation: It depends on the employer's written policy. A written policy can limit pay for accrued leave; without one, a terminated employee may be entitled to the cash value of unused, usable vacation.
    • If it's late: If wages were withheld without a bona fide dispute, a court may award up to three times the unpaid wages plus attorney fees.

    Source: Maryland Guide to Wage Payment: Termination Pay, checked November 2026 · More: Final paycheck laws by state

  • ConfirmedFor a laid-off employee: the state's work search rule

    At least 3 job search activities each week, and at least 1 must be a direct job contact with an employer.

    Source: Maryland Department of Labor, Division of Unemployment Insurance, checked November 2026 · More: Maryland work search rules

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

  • ConfirmedState copies of W-2s and 1099s

    1099-MISC and 1099-NEC are required only when there is Maryland withholding greater than zero. Separately, 1099-G, 1099-R, 1099-S and W-2G are required for every Maryland payee who receives $10 or more.

    • W-2s: January 31 (with Form MW508)
    • 1099s: January 31
    • Annual reconciliation: MW508 Annual Employer Withholding Reconciliation Return, due January 31.
    • Electronic filing: 1099s must be filed in the electronic format when there are 25 or more; employers with 25 or more employees must submit W-2/1099 MW508 data electronically.

    Source: Comptroller of Maryland: 2025 Maryland Employer Reporting of 1099 Instructions and Specifications (October 2025), checked November 2026 · More: Maryland 1099 filing requirements

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

DateWhatSource
Sunday, January 31, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, January 31, 2027
1099-NEC and 1099-MISC with Maryland withholding
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Sunday, January 31, 2027
MW508 with W-2s
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Friday, April 30, 2027
Unemployment tax report and payment for the first quarter of 2027
Saturday, July 31, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, October 31, 2027
Unemployment tax report and payment for the third quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).

Still to confirm

Maryland kit

Maryland Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the Maryland unemployment tax wage base for 2027?

Not confirmed in our data files. Check Maryland Department of Labor: Tax Rate Information (https://www.labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml). The latest published base is $8,500 per employee in 2026.

How soon must a Maryland employer report a new hire?

Within 20 days (newly hired or rehired employees).

What is the Maryland minimum wage in 2027?

$15.00 an hour; no scheduled change in our data. No scheduled state increase or indexing on the department's page or the US DOL table.

Does Maryland require paid sick leave?

Maryland Healthy Working Families Act. Yes: a statewide paid sick leave law covers private employers. Accrual: 1 hour for every 30 hours worked. Employees who regularly work fewer than 12 hours a week are not covered.

When is a final paycheck due in Maryland?

If the employer ends the job: On or before the day the employee would have been paid if the employment had not ended. If the employee quits: On or before the day the employee would have been paid if the employment had not ended.

Does Maryland require state W-2 or 1099 filing?

1099-MISC and 1099-NEC are required only when there is Maryland withholding greater than zero. Separately, 1099-G, 1099-R, 1099-S and W-2G are required for every Maryland payee who receives $10 or more. W-2s: January 31 (with Form MW508) 1099s: January 31

Do Maryland employers need workers' comp?

Employers are required to obtain it. The page gives no headcount threshold.

Related: Employer compliance by state · 2027 changes for employers

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