Maryland Unemployment Tax Rules

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

Rates: 0.3% — 7.5% for 2008; 2.3% for new employers and 3.6% for new construction employers headquartered in another state (2008)

Taxable Wage Limit: $8,500 for 2008 and 2009

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