Maryland Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $15.00/hr | $15/hr statewide; Montgomery County $15.50; Howard County $15.50 |
| Pay Frequency | Twice monthly | |
| Overtime Rules | 1.5x after 40 hrs/week | |
| Record Retention | 3 years |
Withholding Form: MW507
Registration: Register online
Threshold: employee earns $1,000+ gross/year
Program: Maryland PFML
| Item | Value |
|---|---|
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
Yes -- 40 hrs/year; unpaid if <=14 employees; paid if 15+; Yes (eff Jan 2026; contributions from Oct 2024; 680+ hrs required)
Accrual Rate: Varies (40hrs/year)
Annual Cap: 40 hrs
Yes -- 40 hrs/year; unpaid if <=14 employees; paid if 15+; Yes (eff Jan 2026; contributions from Oct 2024; 680+ hrs required)
Deadline: Within 20 days of hire
DC/PA/VA/WV residents may be exempt from MD state tax; Montgomery County has enhanced sick leave (1hr/30hrs, max 32hrs paid + 24hrs unpaid)
| With State | Description | Form Required |
|---|---|---|
| DC | DC residents may be exempt from MD state tax | MW507 |
| PA | PA residents may be exempt from MD state tax | MW507 |
| VA | VA residents may be exempt from MD state tax | MW507 |
| WV | WV residents may be exempt from MD state tax | MW507 |
Form MW507
Maryland state income tax withholding form
Purpose: Employee completes for state tax withholding
Maryland state form
Purpose: State compliance
Maryland state form
Purpose: State compliance
Maryland state form
Purpose: State compliance
Maryland state form
Purpose: State compliance
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |