Maryland Unemployment Tax Rules

Coverage: Any business having at least one employee at any time.

Rates: 0.6% — 9.0%; 2.3% for new employers in 2006 and 4.5% for new construction employers headquartered in another state

Taxable Wage Limit: $8,500

Employee Withholding: None

Administration:

Department of Labor, Licensing, and Regulation
Office of Unemployment Insurance
1100 North Eutaw Street
Baltimore, Maryland 21297
Telephone: 410-949-0033 (Baltimore area); 800-492-5524