Maryland Nanny Tax Guide
Maryland requires both state and county income tax withholding—all counties impose income taxes. The state also has a paid family leave program.
Minimum Wage
$15.00/hour
SUTA Rate Range
0.3% - 10.9%
Key Things to Know
- Progressive state income tax (2% - 5.75%)
- All counties have income taxes (avg 3.2%)
- Paid Family Leave program active
- State minimum wage is $15.00/hour
Maryland Employer Requirements
State Income Tax
Maryland uses progressive tax brackets ranging from 2% to 5.75%. Most household employee income falls in the 4.75% to 5% brackets.
County Income Tax
All Maryland counties impose income tax, typically around 3.2% (varies by county). You must withhold county tax based on where your employee lives.
Paid Family Leave
Maryland's FAMLI program requires contributions of 0.5% (split between employer and employee at 0.25% each). Benefits provide paid leave for qualifying events.
State Unemployment Insurance
Employers pay SUI tax on the first $8,500 of wages. New employer rate is 2.6%, with rates ranging from 0.3% to 10.9% based on experience.
What will it cost?
Wondering what you'll actually owe as a Maryland employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.
This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.
Learn More
Nanny Tax Calculator
See exactly what you'll owe in taxes for your situation.
2026 Tax Deadline Calendar
All quarterly deadlines for Maryland and federal taxes.
Complete Guide to Nanny Taxes
Everything you need to know about household employment taxes.
Nanny Cost by State
Compare Maryland employer costs to all 50 states.
NannyKeeper handles Maryland taxes automatically
We calculate and track all state-specific requirements so you don't have to.
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