Upon establishing a new business in Maryland, an employer must apply for an unemployment insurance account number.  Employers are assigned a new account tax rate until a rate can be established based on their experience rating.  There is no employee contribution. 

For 2008, rates are as follows:

• Taxable wage base: $8,500
• New employer rate: 2.3 percent
• Rate range for existing employers: 0.3 to 7.5 percent 
  

An employer may transfer experience from an operation which has been closed or substantially curtailed in another state.  The operation, to be eligible, must have had at least three years of benefit charges and payrolls immediately preceding the transfer.

Additional information on unemployment insurance is available from the Maryland Department of Labor, Licensing and Regulation's Division of Unemployment Insurance.

Additional tax data for states and Maryland counties can be found in the Comparisons Tool.