--- title: "Maryland SUTA 2027: $8,500 Wage Base, 2.6% New Rate | MCC" description: "Maryland SUTA 2027: wage base $8,500, new employer rate 2.6%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-maryland-2027" --- Free guide · State payroll tax # Maryland unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate and industry rates, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **Short answer.** Maryland Labor: "taxable wages are defined as the first $8,500 earned by each employee in a calendar year." The page states a standing amount with no end date, so 2027 is $8,500. New employers pay 2.6%. $8,500 taxable wages per employee for 2027 ## Unemployment tax at a glance 2027 wage base $8,500 (unchanged) 2026 wage base Maryland Labor: taxable wages are the first $8,500 earned by each employee in a calendar year. New employer rate 2.6%. Maryland Labor: new employer rates range from 1.0% to 2.6%; the DOL table lists 2.6%. Rate range 0.3%–7.5% (2026). Table A applies in 2026 (as in 2025): 0.30% to 7.50% (Maryland Labor). Employee share None for unemployment insurance on the pages we read Agency Maryland Department of Labor, Division of Unemployment Insurance Registration [Register or open an account](https://www.labor.maryland.gov/unemployment-insurance/employer-agent/new-employer-get-started.shtml). Maryland Labor's New Employers: Get Started page; the BEACON employer portal is https://employer.beacon.labor.md.gov/. ## New employer rates by type of business | Who | Rate | What the official page says | | --- | --- | --- | | Most new employers | 2.6% | Maryland Labor: new employer rates range from 1.0% to 2.6%; the DOL table lists 2.6%. | | Construction employers based in another state | See note | The average rate for Maryland's construction industry, never lower than that year's new employer rate. | ## What it costs: an example Three employees at the new employer rate of 2.6% on the $8,500 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included. Hiring in another state? [Employer registration in Maryland, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). | Employee | Annual wages | SUTA | Base reached | FUTA | | --- | --- | --- | --- | --- | | Part time | $3,500.00 | $91.00 | Not reached | $21.00 | | Around the base | $8,500.00 | $221.00 | Q4 | $42.00 | | Above the base | $15,000.00 | $221.00 | Q3 | $42.00 | Total for the three: $533.00 state plus $105.00 federal. Run your own staff in the [SUTA and FUTA calculator set to Maryland](/bookkeeping/suta-futa-cost-calculator?state=md). ## Quarterly reports and payments | Quarter | Wages paid | Due | | --- | --- | --- | | Q1 | January–March | April 30 | | Q2 | April–June | July 31 | | Q3 | July–September | October 31 | | Q4 | October–December | January 31 (next year) | Reports and payments are due within one month of the end of each calendar quarter (Maryland Labor). ## Setting up the account for 2027 - Register for an unemployment tax account: Maryland Labor's New Employers: Get Started page; the BEACON employer portal is https://employer.beacon.labor.md.gov/. - Set the 2027 wage base of $8,500 in payroll. - Use 2.6% until your rate notice arrives; then enter the notice rate for the year. - Put the four report dates (April 30, July 31, October 31, January 31) on the calendar. - Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time. ## Official sources - [Maryland Department of Labor: Tax Rate Information](https://www.labor.maryland.gov/unemployment-insurance/employer-agent/tax-rate.shtml) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency. ## Maryland unemployment tax questions **What is the Maryland unemployment tax wage base for 2027?** $8,500 per employee, the same as 2026. Maryland Labor: "taxable wages are defined as the first $8,500 earned by each employee in a calendar year." The page states a standing amount with no end date, so 2027 is $8,500. **What SUTA rate does a new employer pay in Maryland?** 2.6%. Maryland Labor: new employer rates range from 1.0% to 2.6%; the DOL table lists 2.6%. On a full $8,500 base that's $221.00 per employee for the year. **When are Maryland quarterly unemployment reports due?** first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. Reports and payments are due within one month of the end of each calendar quarter (Maryland Labor). **What is the range of Maryland unemployment tax rates for 2026?** 0.3%–7.5% of taxable wages. Table A applies in 2026 (as in 2025): 0.30% to 7.50% (Maryland Labor). An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $8,500 base costs $637.50. Compare every state: [SUTA wage base by state 2027](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Maine SUTA 2027](/bookkeeping/suta-maine-2027) · [Massachusetts SUTA 2027](/bookkeeping/suta-massachusetts-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)