Question 1

Is PEO registration or licensing required in Maryland?

Accepted Answer

No. Maryland takes the lightest possible approach to PEOs: there is no license, no registration program, no surety bond, and no approval process before a PEO starts taking clients. Oversight sits entirely inside the unemployment insurance program at the Department of Labor, Licensing and Regulation (DLLR).

Question 2

What notification duties do PEOs have in Maryland?

Accepted Answer

Within 30 days of signing a new client, a PEO must notify the DLLR unemployment insurance office in writing, providing the client name, SUI number, FEIN, and other identifying information. A PEO must also file an annual client list on or before the end of each calendar year with client names and addresses.

Question 3

What is the SUI taxable wage base in Maryland?

Accepted Answer

The 2026 SUI taxable wage base in Maryland is $8,500 per employee, unchanged from 2025. The new employer rate is 2.6%, and rates are experience-rated after the initial period.

Question 4

What is the minimum wage in Maryland?

Accepted Answer

Maryland's minimum wage for 2026 is $15.00 per hour. Employers of 100 or more workers must file unemployment returns electronically.

Question 5

Does Maryland have a state paid-leave program or exclusive workers' compensation fund?

Accepted Answer

No. Maryland has no state paid family and medical leave program, and workers' compensation is delivered through private carriers rather than a state fund.

Question 6

How should I evaluate a PEO when Maryland has no license to inspect?

Accepted Answer

Because Maryland offers no credential to inspect, diligence runs through the provider's own reporting history — whether the 30-day new-client notices and the annual client roster have actually been filed — rather than through a license register.

Maryland PEO FAQs: Registration, Compliance, and Costs

Frequently Asked Questions