Maryland Pay Stub Generator -- Free

Maryland is one of the wealthiest states in the United States, largely because of its proximity to Washington, D.C. and the enormous concentration of federal government jobs, defense contractors, intelligence agencies, and federal research institutions in the DC-Maryland-Virginia (DMV) region. Montgomery County alone -- home to the National Institutes of Health (NIH), the Food and Drug Administration (FDA), the National Institute of Standards and Technology (NIST), and dozens of defense contractors -- is one of the wealthiest counties in the country by median household income. The Baltimore metropolitan area has its own distinct economic base: Johns Hopkins University and Johns Hopkins Hospital form one of the most important academic medical research complexes in the world, and the Port of Baltimore is a significant East Coast cargo port. Maryland's Inner Harbor area has undergone significant redevelopment, though economic challenges persist in many Baltimore neighborhoods.

Maryland has a complex income tax structure: a state income tax with eight brackets (2% to 5.75%), plus a mandatory local income tax that varies by county and ranges from 2.25% to 3.2%. This makes Maryland's total state plus local income tax burden significant for most workers. This generator calculates Maryland's state income tax and all federal taxes for a complete, accurate pay stub PDF.

Maryland Income Tax Rates

Maryland has eight income tax brackets for single filers in 2024:

• 2%: $0 to $1,000
• 3%: $1,001 to $2,000
• 4%: $2,001 to $3,000
• 4.75%: $3,001 to $100,000
• 5%: $100,001 to $125,000
• 5.25%: $125,001 to $150,000
• 5.5%: $150,001 to $250,000
• 5.75%: Above $250,000

For most working Maryland residents, income will fall primarily in the 4.75% bracket (applicable to income from $3,001 to $100,000). Higher-earning federal government workers, defense contractors, and healthcare professionals reach the 5%, 5.25%, or 5.5% brackets.

Maryland local income tax: Maryland requires that all residents pay a local income tax to their county of residence. The local tax is withheld by employers alongside the state tax. Rates by county:

• Montgomery County: 3.2%
• Prince George's County: 3.2%
• Baltimore City: 3.2% (highest)
• Howard County: 3.2%
• Anne Arundel County: 2.81%
• Frederick County: 2.96%
• Baltimore County: 2.83%
• Most other counties: 2.25% to 3.2%

The combined Maryland state plus local income tax rate for a Montgomery County resident in the 4.75% bracket is approximately 7.95% (4.75% + 3.2%) -- a substantial combined rate approaching some of the country's highest-taxed states.

Maryland also has special non-resident tax rules: if you work in Maryland but live in another state, you pay Maryland state income tax on your Maryland wages, but not the county tax (you pay a "special non-resident tax" of 1.75% instead of the local rate).

Does Maryland Require Pay Stubs?

Yes. The Maryland Wage Payment and Collection Law (Md. Code Ann., Lab. & Empl. §3-502) requires employers to provide employees with a written statement of wages and deductions at each pay period. This mandatory requirement is enforced by the Maryland Department of Labor, Licensing and Regulation (DLLR). Violations can result in civil penalties and liability for unpaid wages.

Maryland's mandatory pay stub requirement reflects its comprehensive approach to worker protection laws. The state has been active in wage and hour enforcement, particularly for lower-wage workers in hospitality, retail, and construction.

Pay Stub Requirements in Maryland

A compliant Maryland pay stub must include:

• Employer name and address
• Employee name and identification
• Pay period start and end dates
• Pay date
• Hours worked (hourly employees)
• Gross wages
• Maryland state income tax withheld
• Maryland local income tax withheld (shown as a separate line from state tax)
• Federal income tax withheld
• Social Security and Medicare withheld
• Any voluntary deductions
• Net pay
• Year-to-date totals

The separate Maryland state and local income tax lines are important -- they represent two distinct taxes administered by different governmental entities, and both must appear on a compliant stub.

Pay Frequency Laws in Maryland

Maryland law (Md. Code Ann., Lab. & Empl. §3-502) requires that employers pay wages at least semi-monthly. Wages must be paid within two weeks of being earned. Most Maryland employers pay bi-weekly, which satisfies this requirement.

Maryland has specific final paycheck timing: wages must be paid on the next regular payday after termination or resignation. Maryland's Wage Payment and Collection Law has significant penalties for non-payment, including 1.5x the unpaid wages as a penalty and attorneys' fees.

Maryland's Federal Government and Healthcare Economy

Federal government and contractor workers: The National Institutes of Health campus in Bethesda employs over 20,000 researchers and staff. The FDA headquarters complex in Silver Spring and the FDA's White Oak campus in Silver Spring employ thousands of federal scientists and administrators. NSA headquarters at Fort Meade, Walter Reed National Military Medical Center in Bethesda, and the Social Security Administration's headquarters in Woodlawn (Baltimore suburb) are all major federal employers. Booz Allen Hamilton, Leidos, SAIC, and dozens of other defense and intelligence contractors have their Maryland operations in Montgomery and Prince George's Counties. Federal employees receive Leave and Earnings Statements (LES for military, civilian equivalent for civil servants), which serve the same function as pay stubs.

Johns Hopkins and academic medicine: Johns Hopkins is simultaneously one of the world's most impactful research universities and one of the largest employers in Baltimore. The health system alone generates billions in revenue. Physicians, nurses, researchers, and administrative staff at Hopkins represent a major slice of Baltimore's professional workforce. Johns Hopkins's commitment to Baltimore extends to community hiring programs, meaning the institution employs workers across the full income spectrum from post-doctoral researchers earning $60,000 to attending physicians earning multiple hundreds of thousands.

Port of Baltimore logistics: The Port of Baltimore is one of the East Coast's most important import ports for automobiles and heavy equipment. Longshoremen, truckers, and warehouse workers support the port complex. The port's location within Baltimore City means port workers may pay Baltimore City's 3.2% local income tax -- the highest local rate in the state.

What a Maryland Paycheck Looks Like -- A Worked Example

A defense contractor earning $75,000 per year in Maryland on a bi-weekly schedule ($2,885 gross per check) pays: $135 in Maryland income tax (4.75% marginal bracket) plus $92 in Montgomery County local income tax (3.2%), $179 in Social Security (6.2%), $42 in Medicare (1.45%) -- net take-home approximately $2,116 per paycheck.

2024 minimum wage in Maryland: $15.00/hr (2024). Montgomery County and Prince George's County have higher minimums -- both at $17.15/hr for large employers in 2024.

Frequently Asked Questions for Maryland Workers

I work in Montgomery County and my pay stub shows both state and local tax. What is the total?

For a Montgomery County resident, state income tax (approximately 4.75% on most income for most workers) plus county local income tax (3.2%) totals approximately 7.95% of taxable income. Combined with federal income tax (approximately 15-22% for middle-income earners) and FICA taxes (7.65%), a Montgomery County worker earning $80,000 may see total withholding of 30-35% of gross wages. This is among the higher total tax burdens of any county in the country, partly explaining why DC-area workers often consider Virginia (no local tax, similar state rate) or less-expensive states as alternatives when flexibility allows.

I'm a federal employee at NIH in Bethesda. How does my Leave and Earnings Statement (LES) compare to a private sector pay stub?

Federal civilian LES covers the same information as a private sector pay stub but in a format specific to federal HR systems (MyPay for most civilian federal employees). The LES shows your grade and step (GS pay scale), annual base pay rate, bi-weekly pay, Federal Employees Health Benefits (FEHB) deductions, Federal Employees' Group Life Insurance (FEGLI), Thrift Savings Plan (TSP) contributions, federal income tax, state income tax (Maryland in your case), FICA, and net pay. Landlords and lenders typically accept LES as proof of income -- it is equivalent to a private sector pay stub and is arguably more reliable as proof of income given the stability of federal employment. When submitting LES to non-federal entities, note that "base pay" on the LES is your gross for the period and "net pay" is take-home, which is the same interpretation as a private sector stub.

Does Maryland have any state disability insurance or paid family leave?

Maryland enacted the Time to Care Act in 2022, establishing a Paid Family and Medical Leave (PFML) program. Employee contributions begin in October 2023, with benefits available beginning January 2025. The employee contribution rate is 0.45% of wages (with a wage cap at the Social Security wage base). This Maryland PFML deduction will appear on pay stubs as "MD PFML" or "Maryland PFML" once contributions are collected. Benefits provide up to 12 weeks (or 24 for some situations) of paid leave for qualifying family and medical events, at a replacement rate of 90% of wages up to certain thresholds. This program is relatively new, and workers and employers are in the early stages of implementing it.

I live in Virginia and commute to Bethesda. Do I pay Maryland taxes?

Virginia and Maryland do not have a reciprocal income tax agreement. If you live in Virginia and physically work in Maryland, you owe Maryland income tax on wages earned in Maryland. Your Maryland employer withholds Maryland state income tax and the non-resident supplemental tax (1.75%) instead of the county tax. You file a Maryland non-resident return and a Virginia resident return, with Virginia giving you a credit for taxes paid to Maryland. This cross-state commute tax situation is extremely common in the DC metro area, and tax professionals who serve DMV clients handle this type of filing routinely. If you are teleworking from Virginia for a Maryland employer, different rules may apply depending on where the work is physically performed.

Baltimore City has the highest local income tax in Maryland. Who pays it?

Baltimore City residents pay the 3.2% city income tax. Workers who commute into Baltimore City from surrounding counties (Baltimore County, Howard County, Anne Arundel County) pay Maryland state income tax and the non-resident supplemental tax (1.75%) on their Baltimore-earned wages, not the 3.2% city rate -- the local tax is a resident tax, not a workplace tax. This is an important distinction: Baltimore City imposes the highest local rate, but it only applies to people who actually live within the city, not those who commute in to work at Johns Hopkins, the Port, or City government offices while living in the suburbs.

Related Tools

For neighboring state comparisons in the DMV area, see the Virginia pay stub generator (no local income tax, graduated state rates), the Pennsylvania pay stub generator (3.07% flat rate, Philadelphia local tax), or the New Jersey pay stub generator (high rates, pharma/finance economy). For template formats, see the free pay stub template.