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Unemployment Insurance Tax Rates - Unemployment Insurance

Tax Table A is in effect for 2025. Table A was also in effect for 2024. For more, see the Annual Tax Rate and Benefit Charge Information Frequently Asked Questions.

Note: For UI tax purposes, employers are considered contributory or reimbursable.

  • Contributory employers pay quarterly UI taxes based on benefit charges and taxable wages.

  • Reimbursable employers (government entities and certain non-profit organizations) may choose to reimburse the state for benefits charged against their account, instead of paying UI taxes.

Under Table A, UI tax rates (for contributory employers) will range from a minimum of 0.30% to a maximum of 7.50%.

In 2025:

  • The tax rate for new employers is 2.6%.

  • The rate for new employers that are in the construction industry and headquartered in another state (also referred to as foreign contractors) is 2.6%.

  • The standard (employer) rate is 7.50%.

  • Interest rates are 1.5% per month (on unpaid balances).

    NOTE: Employees are charged interest on late contribution/reimbursement payments.

  • The taxable wage base is $8,500.

Tax Rate Calculation

In Maryland, UI tax tables range from Table A (lowest rates), to Table F (highest rates). On each tax table, an employer’s benefit ratio corresponds with a specific UI tax rate.

An employer’s benefit ratio is determined by dividing the employer’s benefit charges by their taxable wages (in the three fiscal years prior to the computation date).

  • For UI tax rate purposes, the computation date is always the July 1 date before the calendar year. For example, the computation date for calendar year 2020 was July 1, 2019.

Additional account details, including an employer’s quarterly benefit charges and taxable wage summaries, are available in BEACON.

Experience Rate Notice

An employer may request a review of their tax rate within 30 days of the Date of Notice shown on the Experience Rate Notice (instructions are included in the notice).

To access your Experience Rate Notice in BEACON, log in and select “Tax Rate Functions” from the left menu. Then, select “Rate Notice.” An employer will also receive the notice via their preferred communication method.

For questions about your UI tax rate, call 410-949-0033.

Payment Plan

An employer may request to enroll in a payment plan (to pay UI contributions in three-month installments or monthly installments). For more, see the Employer Payment Plans webpage.

NOTE: Employers are ultimately responsible for paying their Maryland UI taxes, even if a third party is making the deposits. Please create a BEACON account to confirm filings and payments made by third party agents. For more, see the BEACON System Overview webpage.