Maryland Payroll Tax and Registration Guide

To stay in compliance with Maryland’s state payroll tax laws, you’ll need to share specific business and tax details before you can begin running payroll through Beyond. Here’s what you’ll need:

  • Maryland Employer Tax ID and local/state registration numbers
  • Assigned tax rates – These are determined by the Maryland tax agencies based on your company’s characteristics like size and industry
  • Power of Attorney (POA) and TPA authorization – Required by most tax departments so Beyond can submit tax filings and payments on your behalf

 

Keeping this information up to date is essential. Beyond relies on the accuracy of your data to file taxes properly, and any penalties from incorrect or missing information will be the employer’s responsibility.

Simplify State Tax Registrations with Middesk

Need help getting set up with state agencies? Beyond partners with Middesk to make it easier to manage your business's state registrations and stay compliant, no matter where your employees are located.

With Middesk, you can:
• Register for required tax IDs and agency accounts quickly and securely
• Manage all your state accounts through a single, user-friendly platform
• Track compliance and government correspondence directly from your dashboard
• Complete “foreign qualification” steps with the Secretary of State for multi-state compliance

Understand what you need to provide and what tax-related tasks Beyond takes care of for Maryland employers

What Beyond Needs from You

All Maryland Employers

Task

Purpose

Register your business with the Comptroller of Maryland

Enables state tax filing and payments

Register with the Maryland Department of Labor

Allows for unemployment insurance payments

Provide your Central Registration Number and deposit schedule

This 8-digit number is issued by the Comptroller

Submit your Maryland Unemployment Account Number

Unique 10-digit identifier for unemployment filings

Share your current SUI (Unemployment) tax rate

Issued annually by the Department of Labor

Authorize Beyond as your TPA

Required for us to handle filings and payments on your behalf

What Beyond handles for Maryland employers

Withholding Tax

  • Form MW506

    Employer’s Return of Income Tax Withheld
    • Filed monthly or quarterly

  • Form MW506M

    Employer’s Accelerated Return of Income Tax Withheld
    • Filed on an accelerated basis

  • Form MW508

    Annual Employer Withholding Reconciliation Report
    • Filed annually

  • State W-2

    Wage and Tax Statement
    • Filed annually

Unemployment Insurance Tax

  • Form MDUI151

    Maryland Quarterly Unemployment Insurance Employment Report
    • Filed quarterly

  • Form MDUI161

    Continuation of Maryland Quarterly Unemployment Insurance Employment Report
    • Filed quarterly

Additional Requirement

  • New Hire Report

    Maryland New Hire Reporting
    • Submitted as required

Where to Find Your Maryland Tax IDs

Existing Employers in Maryland
If you’ve previously processed payroll in Maryland, you likely already have the necessary tax IDs:

  • Central Registration Number (CRN): Found on mail from the Comptroller.
  • Unemployment Account Number and Rate: Found on prior quarterly reports or your Maryland UI Tax Rate Notice. 

 

If you’ve set up a PIN for your Unemployment account, be prepared to provide it when submitting the authorization form.

New Employers in Maryland

  • If you’re just getting started, follow these steps:

    Central Registration Number (CRN)

    • Visit the Comptroller of Maryland’s registration portal
    • Registration typically takes 7 days to receive your CRN
    • For updates or to expedite, call 800-638-2937 or email taxhelp@comp.state.md.us

     

    Unemployment Insurance Registration

    • When registering through Maryland Tax Connect, your business is automatically enrolled with the Department of Labor
    • Your Unemployment Account Number and tax rate will be generated immediately
    • Standard new employer rate: 2.6%, or 7.0% for construction, with a wage base of $8,500

Have employees working in other states?

If your business operates across state lines or has remote team members based in different states, it’s essential to make sure the proper state paperwork is completed for each location. Beyond takes care of filing the necessary forms in every state where your employees are on payroll, helping you stay compliant no matter where your team works.