Maryland · 2026 planning data
Maryland SUTA rate and employer cost for 2026
Maryland's sourced 2026 unemployment-insurance model uses a taxable wage base of $8,500 per employee and a 2.60% standard new-employer rate. The assigned rate can differ after an acquisition, experience rating, industry classification, or state assessment.
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How the Maryland SUTA line is estimated
State unemployment tax applies only up to the annual UI wage base for each employee. For an employee earning at least $8,500, the planning calculation is:
min(UI-taxable wages, $8,500) × 2.60% = up to $221The standard sourced new-employer rate in the EmployerCost model is 2.60%. A transferred experience account, special industry rule, assessment, or employer notice can produce a different total.
What changes the real employer cost
- Maryland Tax Table A applies in 2026: the new-employer rate is 2.60% on the first $8,500 of wages.
- Experienced contributory employers range from 0.30% to 7.50%; use the assigned BEACON rate when available.
- Employer Social Security, Medicare, and FUTA remain separate federal cost lines.
- Workers compensation in Maryland runs 82% of the national median — 18% below it, 37th of 51 jurisdictions at $0.89 per $100 of payroll (Oregon DCBS 2024 premium rate ranking). That is a relativity between states, not your rate: class code, carrier, payroll exposure and experience modifier decide what you actually pay.
- Health benefits, retirement contributions, payroll software, and HR administration depend on the employer's choices.
Use the calculator's custom SUTA field whenever an official notice supplies a different rate. Read the SUTA rate guide and employer payroll tax guide before relying on a planning result.
Maryland employer cost questions
What is the Maryland SUTA wage base for 2026?
The sourced taxable wage base used by EmployerCost is $8,500 per employee. Wages above that cap are not included in this SUTA line, but can still affect Social Security, Medicare, benefits, workers compensation, and other costs.
What rate should a new Maryland employer use?
The standard sourced new-employer rate in the EmployerCost model is 2.60%. A transferred experience account, special industry rule, assessment, or employer notice can produce a different total.
Is SUTA the full cost of a Maryland employee?
No. Start with salary, then add employer FICA, FUTA, SUTA, workers compensation, benefits, and payroll administration. The Maryland calculator keeps uncertain items as ranges.
Official sources
- Maryland Department of Labor 2026 Tax Table A
- U.S. Department of Labor — Significant Provisions of State UI Laws, effective January 2026
Verified against official sources July 30, 2026.
General planning information only. Not payroll, tax, legal, insurance, or HR compliance advice.