USA State Payroll Rates + Resources: State of Maryland: Unemployment Insurance Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with Unemployment Insurance Reporting & Payments to the proper authorities in the state of Maryland.

Unemployment Insurance Reporting & Payments

Employers are required to file their Quarterly Unemployment Insurance Contribution and Employment Reports electronically. Reports for the most recently completed calendar quarter and previous quarters due may be filed using the Maryland Unemployment Insurance BEACON web-site.

QuarterMonths In QuarterDue Date
1st QuarterJanuary - MarchApril 30th 
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st 


Good to Know!

Maryland's taxable wage limit for 2021 is $8,500 and the new employer tax rate is 2.3%; however, the rate for new construction employers headquartered in another state is 7.0%.