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Maryland employers can electronically submit new hire reports through the Maryland New Hire Reporting Center portal.

Electronic filing is recommended because it:

• Reduces processing errors
• Provides faster submission confirmation
• Supports bulk uploads for high-volume employers
• Helps employers remain compliant with reporting deadlines

Large employers and payroll providers commonly use electronic reporting methods for ongoing compliance.

Failure to report newly hired or rehired employees may result in state penalties.

Penalties may apply when:

• Reports are submitted late
• Required employee information is missing
• Employers intentionally fail to report employees

Intentional noncompliance may result in increased penalties and enforcement actions from Maryland child support agencies.

Yes. Multistate employers have two reporting options:

• Report employees separately to each state where employees work, or
• Select one state for electronic new hire reporting

If choosing one-state reporting, the employer must notify the U.S. Department of Health and Human Services (HHS) of the designated reporting state.

This option simplifies compliance for employers operating across multiple states.

Form MW506 is Maryland’s Employer Withholding Return used to report and pay Maryland income tax withheld from employee wages.

Any employer withholding Maryland state income tax from employee compensation must file Form MW506.

This includes:

• Businesses with employees in Maryland
• Seasonal employers
• Household employers with withholding obligations
• Employers filing annually, quarterly, monthly, or accelerated

Employers must file returns even if no tax is due for the reporting period.

Maryland assigns filing frequencies based on the employer’s withholding amount.

Any employer withholding Maryland state income tax from employee compensation must file Form MW506.

Filing frequencies include:

• Accelerated: Within 3 business days following payroll
• Monthly: Due by the 15th day of the following month
• Quarterly: Due April 15, July 15, October 15, and January 15
• Annual: Due January 31 of the following year
• Seasonal: File only during approved operating periods

The Maryland Comptroller determines the filing frequency based on withholding liability.

To correct previously filed withholding returns, employers must file Form MW506A — Amended Employer Withholding Return.

Use Form MW506A to correct:

• Incorrect withholding amounts
• Underreported or overreported wages
• Payment errors
• Filing period mistakes
• Employer account information

Corrections can be submitted electronically or by paper filing depending on the employer’s filing method.

Additional tax due may include penalties and interest.

Form MW506FR is Maryland’s Final Employer Withholding Return used when an employer:

• Closes a business
• Stops paying wages
• No longer withholds Maryland income tax

The form is required to officially close the employer’s Maryland withholding account.

Employers must report:

• Final wages paid
• Final withholding amounts
• Business closure details
• Employer account information

Filing methods:

• Electronically through Maryland Tax Connect
• Paper filing using Form MW506FR

The final return is generally due within 30 days after the final payroll date or business closure.

Form DLLR/DUI 15 is Maryland’s quarterly unemployment insurance wage and contribution report.

Employers liable for Maryland unemployment insurance taxes must file Form DLLR/DUI 15 quarterly.

This includes employers with:

• One or more covered employees
• Payroll subject to Maryland unemployment insurance laws
• Active Maryland unemployment accounts

Quarterly reports are required even when no wages are paid during the quarter.

Form DLLR/DUI 15 must be filed quarterly.

Quarterly due dates:

• Q1 — April 30
• Q2 — July 31
• Q3 — October 31
• Q4 — January 31

Employers must submit both wage reports and unemployment tax payments by the due date.

Late filings may result in penalties and interest charges.

Employers filing Form DLLR/DUI 15 must report:

• Employer unemployment account number
• Employee names and Social Security Numbers
• Gross wages paid
• Taxable wages
• Unemployment insurance contributions due
• Total number of employees

Accurate quarterly wage reporting is essential for employee unemployment benefit eligibility and employer tax calculations.

For 2026, Maryland unemployment insurance taxes apply to the first $8,500 paid to each employee annually.

2026 Maryland UI tax rates:

• Experienced employers: 0.30% to 7.50%
• New employers: Generally 1.0% to 2.6% depending on industry classification

Rates are assigned annually by the Maryland Department of Labor based on the employer’s experience rating and unemployment claims history.

Employers must continue filing quarterly reports even after reaching the taxable wage limit for employees.