How do I register for Maryland payroll taxes?

Registering for Maryland Payroll Tax Account Numbers

Maryland requires employers to register with the Revenue Administration Division and Division of Unemployment Insurance. You can register for both online.

Revenue Administration Division Registration Number

• Register online
• Format: 8 digits (99999999)
• To find an existing account number, call: (410) 260-7980

Division of Unemployment Employer Number

• Register online
• Formats: 99999999, 9999999999
• To find an existing account number, call: (410) 767-2414

Maryland Payroll Taxes

Payroll Tax Rates

The Division of Unemployment Insurance will assign your unemployment insurance tax rate. 

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Comptroller will assign your withholding deposit schedule. If you accumulated:

• less than $250 in withholding in the previous year, you’ll deposit annually
• less than $700 in withholding in a quarter, you’ll deposit quarterly
• $700 or more in withholding in a quarter, you’ll deposit monthly
• more than $15,000 in withholding in the previous year and more than $700 in any pay period, you’ll deposit three business days after pay day