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🏛 State of Maryland
2026 Maryland HR Compliance Calendar
Our Maryland HR Compliance Calendar is sttate-specific employer compliance deadlines for Maryland — BEACON/SUI quarterly filings, MW508 annual withholding reconciliation, county income tax withholding, MHWFA paid sick leave, FAMLI preparation for 2027, and MD pay transparency requirements employers need to track in 2026.
2027
FAMLI Contributions Start
4
Quarterly BEACON / SUI Filings
24
MD Counties with Local Tax
40 hrs
MHWFA Paid Sick Leave (15+ EEs)
🏛 Maryland Employer Compliance Overview
With FAMLI on hold until 2027, Maryland employers’ 2026 compliance focus centers on these active areas:
- MD Healthy Working Families Act (MHWFA): Employers with 15+ MD employees must provide up to 40 hours of paid sick and safe leave per year; under 15 must provide 40 hours unpaid. Accrual: 1 hour per 30 worked.
- MD State + County Withholding: MD is unusual — county income tax is collected via payroll withholding. Rates vary by the employee’s county of residence. Employers withhold MD income tax plus the applicable county rate.
- MD SUI via BEACON: Quarterly UI wage and contribution reports filed through MD’s BEACON portal.
- MW508 Annual Reconciliation: W-2 submission and annual employer withholding reconciliation due to MD Comptroller by January 31.
- MD Pay Transparency: Effective October 1, 2024 — job postings for MD positions must include wage range and description of benefits/other compensation.
- FAMLI (2027): Contributions delayed to January 1, 2027. Use 2026 as prep time — payroll configuration, private plan evaluation, and employee notices.
- MD New Hire Reporting: Report to MD DLLR within 20 days of hire.
⚠ Important: Maryland’s compliance landscape, particularly FAMLI, has shifted repeatedly — verify all dates and rates against current MD DLLR and MD Comptroller guidance before filing. County tax rates vary by jurisdiction and are updated annually. This calendar reflects MD law as of April 2026. Contact JS Benefits Group for MD-specific employer guidance.
January 2026
4 MD deadlines
Jan 15
Thursday
MD State + County Withholding — Monthly Deposit
Monthly MD state and county withholding for December 2025 due January 15. MD state income tax: 2%–5.75%; county/Baltimore City local tax rates vary by jurisdiction of employee residence and are set annually. File via Maryland bFile at marylandtaxes.gov.
MD Income Tax
Ongoing
20-Day Rule
MD New Hire Reporting — Rolling 20-Day Deadline
All MD employers must report new hires and rehires to MD DLLR within 20 days of start date. File via the MD New Hire Reporting Center or payroll integration. Includes part-time, seasonal, and temporary employees.
New Hire
Jan 31
Saturday
MHWFA Paid Sick Leave — Benefit Year Accrual Reset
Under the Maryland Healthy Working Families Act, employers with 15+ employees must provide up to 40 hours paid sick and safe leave per year; under 15: 40 hours unpaid. Confirm accrual tracking (1 hr per 30 worked) is reset or carried over per your policy. Up to 40 unused hours may carry over.
Paid Sick Leave
Jan 31
Saturday
MD Workplace Posting — Annual Verification
Verify all required MD workplace notices are current: MD Minimum Wage, Equal Pay for Equal Work, Discrimination, Healthy Working Families Act, Workers’ Comp, and the required FAMLI informational notice. MD DLLR provides updated posters annually at labor.maryland.gov.
MD State
February 2026
3 MD deadlines
Feb 2
Monday
MD MW508 Annual Withholding Reconciliation + W-2s 🔴 Annual
MW508 annual reconciliation and W-2 copies due to MD Comptroller. Standard deadline Jan 31 falls on Saturday, so deadline moves to Monday Feb 2. File electronically via Maryland bFile. W-2s must reflect both MD state and county income tax withheld.
MD Income Tax
Feb 2
Monday
MD SUI Q4 2025 — BEACON Quarterly Report 🔴 Quarterly
MD Unemployment Insurance quarterly wage and contribution report for Q4 2025 due. Standard deadline Jan 31 falls on Saturday, moves to Monday Feb 2. File via MD BEACON. Late filing penalty: 10% of tax due.
SUI / BEACON
Feb 17
Tuesday
MD State + County Withholding — Monthly Deposit (January)
January 2026 MD withholding due. Feb 15 is Sunday (Presidents’ Day Monday), deadline moves to Feb 17. Accelerated depositors follow a more frequent schedule based on prior-year withholding volume.
MD Income Tax
March 2026
2 MD deadlines
Mar 16
Monday
MD S-Corp / Partnership Return (Form 510)
MD pass-through entity return (Form 510) due for calendar-year S-corps and partnerships. Aligns with federal March 15 deadline; March 15 falls on Sunday, deadline moves to Monday March 16. Relevant for multi-owner businesses.
MD Income Tax
Mar 31
Tuesday
MD County Withholding Rate Audit
MD county income tax rates are set annually and can change. Audit payroll setup for each employee’s county of residence to ensure the correct local tax rate is being applied. Multi-county employers often miss this. MD Comptroller publishes updated rate tables annually.
County Tax
April 2026
3 MD deadlines
Apr 15
Wednesday
MD Corporate Income Tax Return (Form 500) 🔴 Annual
MD corporate income tax return due for calendar-year corporations. MD corporate income tax rate: 8.25%. Extension available via Form 500E, but estimated tax payment still due April 15. File via Maryland bFile or tax software.
MD Income Tax
Apr 15
Wednesday
MD Personal Income Tax Return (Form 502)
MD individual income tax return due — aligns with federal. Relevant for employer payroll reconciliation, owner-operators, and pass-through entity owners. Local county tax flows through the individual return.
MD Income Tax
Apr 30
Thursday
MD SUI Q1 2026 — BEACON Quarterly Report 🔴 Quarterly
Q1 2026 MD Unemployment Insurance quarterly wage and contribution report due April 30. Covers wages January–March. File via MD BEACON. MD SUI taxable wage base and new-employer rate are adjusted annually — verify current figures with MD DLLR.
SUI / BEACON
May 2026
3 MD deadlines
May 1
Friday
MD FAMLI — 2027 Contribution Rate Announcement 🔴 Watch
Under HB 102, the MD Secretary of Labor must set the 2027 FAMLI contribution rate by May 1, 2026. Watch for the official announcement at paidleave.maryland.gov. Once set, begin budgeting, payroll system planning, and employee communications.
FAMLI Prep
May 15
Friday
MD State + County Withholding — Monthly Deposit (April)
April MD withholding due. Ongoing monthly obligation for standard depositors. Confirm county of residence remains current for each employee — mid-year address updates affect county tax withholding.
MD Income Tax
Jun 30
Tuesday
MD FAMLI — Private Plan Application Window Opens
Employers who wish to offer a private FAMLI plan in lieu of the state plan must apply to MD DLLR for approval. Private plans must provide benefits equal to or better than the state plan. With contributions starting January 2027, begin private-plan evaluation mid-2026 — carrier quoting and MD DOL review can take several months.
FAMLI Prep
June 2026
1 MD deadline
Jun 30
Tuesday
MD FAMLI — Private Plan Application Window Opens
Employers who wish to offer a private FAMLI plan in lieu of the state plan must apply to MD DLLR for approval. Private plans must provide benefits equal to or better than the state plan. With contributions starting January 2027, begin private-plan evaluation mid-2026.
FAMLI Prep
July 2026
2 MD deadlines
Jul 31
Friday
MD SUI Q2 2026 — BEACON Quarterly Report 🔴 Quarterly
Q2 2026 MD SUI quarterly report covers wages April–June. File via MD BEACON. If any employees have reached the SUI wage base, their SUI contribution stops but wage reporting continues through year-end.
SUI / BEACON
Jul 1
Wednesday
Montgomery County Minimum Wage — Mid-Year Check
Montgomery County has a higher local minimum wage than the rest of Maryland, with annual adjustments typically effective July 1 (tiered by employer size). Confirm the current rate at montgomerycountymd.gov and update payroll for any employees working in Montgomery County.
MD State
August 2026
1 MD deadline
Aug 31
Monday
MD FAMLI — Payroll System Vendor Coordination
With FAMLI contributions starting January 1, 2027, begin payroll system vendor coordination now to ensure FAMLI contribution tracking is configured, W-2 box setup is correct, and employer/employee rate splits are modeled. Most national payroll providers will need lead time to build Maryland FAMLI processing.
FAMLI Prep
September 2026
1 MD deadline
Sep 30
Wednesday
MD Pay Transparency — Job Posting Compliance Audit
MD’s pay transparency law (effective October 1, 2024) requires all job postings for MD positions — both internal and external — to include a wage range and a general description of benefits and other compensation. Audit current postings for compliance. MD Commissioner of Labor and Industry can impose progressive penalties for violations.
MD State
October 2026
2 MD deadlines
Nov 2
Monday
MD SUI Q3 2026 — BEACON Quarterly Report 🔴 Quarterly
Q3 2026 MD SUI quarterly report covers wages July–September. Standard deadline Oct 31 falls on Saturday, so deadline moves to Monday Nov 2. Review unemployment claims filed against your account — proactively respond to and contest inaccurate claims to protect experience rating.
SUI / BEACON
Oct 15
Thursday
MD FAMLI — Employee Notice Draft
MD employers must provide written FAMLI notice to all employees at hire and annually thereafter, plus within 5 days of any employee requesting leave. Draft and finalize your annual employee notice now for January 1, 2027 distribution. MD DLLR provides a model notice; customize to reflect your private-plan status if applicable.
FAMLI Prep
November 2026
2 MD deadlines
Nov 30
Monday
MD SUI Rate Notices — Review & Appeal Window
MD DLLR mails experience-rated SUI rate notices for 2027 in November. Review charges carefully — incorrect benefit charges can be appealed within 15 days of the notice date. Even small SUI rate improvements compound over time.
SUI / BEACON
Nov 1
Sunday
MD FAMLI — 2028 Rate Announcement (Expected)
Under HB 102, beginning in 2026 the MD Secretary of Labor must announce the following year’s FAMLI contribution rate by November 1. The 2028 rate announcement is expected around this date. Monitor paidleave.maryland.gov for official updates.
FAMLI Prep
December / Year-End 2026
3 MD deadlines
Dec 31
Thursday
MD FAMLI — Final Readiness Checklist 🔴 Critical
Contributions begin January 1, 2027. Final readiness: (1) payroll system configured with correct rate split, (2) employee notices drafted and ready to distribute, (3) workplace poster ordered from MD DLLR, (4) private-plan approval finalized if applicable, (5) HR leave administration process documented.
FAMLI Prep
Dec 31
Thursday
MD Minimum Wage — Confirm January 1 Rate
Maryland minimum wage reached $15.00/hr on January 1, 2024 for most employers. Confirm 2027 rate with MD DLLR (further legislative adjustments possible). Also confirm Montgomery County and any local minimum wage rates for employees working in those jurisdictions.
MD State
Feb 1, 2027
Prepare Now
MD SUI Q4 2026 — BEACON (Due Feb 1, 2027)
Q4 2026 MD SUI quarterly report covers October–December wages. Standard deadline Jan 31, 2027 falls on Sunday, deadline moves to Feb 1. Begin year-end reconciliation now — BEACON wage totals must match W-2 MD wages.
SUI / BEACON
📋 MD Agency Sources
Compliance deadlines were retrieved from the following MD agencies:
- MD Comptroller
- MD Dept. of Labor
- MD FAMLI Division
- MD Workers’ Comp Comm.
- MD Dept. of Assessments & Taxation
⚠ FAMLI Delayed Again
HB 102 (May 2025) pushed FAMLI contributions to Jan 1, 2027 and benefits to Jan 3, 2028. Don’t trust older guidance citing 2025 or 2026 dates — it’s stale. Use 2026 as prep time. We’re helping MD clients get FAMLI-ready.
OTHER STATE CALENDARS
MD Key Framework (2026)
SUI wage base, new-employer rate, and min wage adjusted annually — verify with MD DLLR.
MD Agency Resources
The Maryland agencies your HR and payroll teams need to know for 2026 compliance.
MDC
MD Comptroller
MD state and county income tax withholding, MW508 annual reconciliation, W-2 submissions, and Maryland bFile portal at marylandtaxes.gov.
DOL
MD Dept. of Labor
SUI/BEACON quarterly filings, MHWFA enforcement, wage/hour compliance, new hire reporting, and MD pay transparency law enforcement.
FAM
MD FAMLI Division
Administers Maryland’s Family and Medical Leave Insurance program. Contributions start January 1, 2027. Private plan approval and employer resources at paidleave.maryland.gov.
WCC
MD Workers' Comp Comm.
Workers’ compensation coverage requirements, First Report of Injury, and employer compliance for all MD employers with one or more employees.
DAT
MD Dept. of Assessments & Taxation
Business entity registration, annual reports, and good-standing requirements for Maryland corporations, LLCs, and other business entities.
Maryland Employer Benefits & HR Compliance
JS Benefits Group helps MD employers navigate MHWFA, FAMLI preparation, county income tax withholding, and the full stack of Maryland HR compliance obligations — including group health and benefits design.
⚠
Legal Disclaimer
The information on this page is for general informational purposes only and does not constitute legal, tax, or accounting advice. Deadlines and rates are subject to change. Consult qualified legal or accounting counsel before making compliance decisions specific to your organization. JS Benefits Group is not a law firm or accounting firm. Contact us for benefits and HR guidance specific to your company.
