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Bookkeeping and payroll in Maryland

Bookkeeping and payroll for Maryland businesses.

Visory provides bookkeeping and payroll services for growing Maryland businesses, from professional firms and consultancies to nonprofits. A dedicated team you know by name works remotely inside your own QuickBooks or Xero file, with Delphi AI taking the repetitive parts under that team’s oversight, and keeps your books and pay runs to Maryland’s state and county withholding, unemployment insurance, and sales tax rules. One flat monthly fee covers the agreed scope.

  • A dedicated team you know by name
  • Maryland rules in every pay run and close
  • One flat monthly fee for the agreed scope
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The Maryland State House in Annapolis, its white wooden dome rising above bare trees lit by late sun, with wreaths hung in the windows.
Photo: Terry Granger, Unsplash License

Who we work with in Maryland

Growing businesses across Maryland.

Health care and social assistance is Maryland’s largest private industry, with about 416,000 jobs, and professional, scientific, and technical services employ about 274,000 people in more than 40,000 establishments, 1.44 times their share of jobs nationally (BLS Quarterly Census of Employment and Wages, 2025 annual averages). Across the state, private employers averaged 2.23 million jobs in 2025.

  • Services businesses with revenue of roughly $750k to $20m, led by a CEO, president, or founder.
  • Nonprofits with grants, programs, and a board to report to.
  • Franchise networks and payroll-heavy operations, with many sites and many pay runs.

All the industries we work with

Maryland rules

The Maryland rules your finance function runs on.

Eight rules set by Maryland, each with the law that sets it and what it does to your month. Your team works to them every pay run and every close.

The home address sets the rate.

Each Maryland resident’s withholding includes the local tax of the county they live in, not where they work, so the payroll file needs a current home county for everyone, and a move changes the rate from the next pay run.

Set by Maryland Tax-General Article, Title 10; Budget Reconciliation and Financing Act of 2025 (Chapter 604)

Maryland withholding combines the state tax with the county or Baltimore City tax where the employee lives. State rates rise to 5.75%, then 6.25% above $500,000 of taxable income and 6.50% above $1 million ($600,000 and $1.2 million for joint filers). Counties may levy up to 3.30% from 2026. Nonresidents have the special 2.25% nonresident rate withheld instead of a local tax. Employers withholding under $700 a quarter pay quarterly and others monthly; those that withheld $15,000 or more the year before pay within three business days of payday once $700 accumulates.

Maryland Tax-General Article, Title 10; Budget Reconciliation and Financing Act of 2025 (Chapter 604); state brackets for tax years beginning after December 31, 2024; local rate cap of 3.30% for tax years beginning after December 31, 2025.

Sources Comptroller of Maryland: Tax alert, changes to deductions and to state and local income tax rates from the 2025 legislative session (revised December 22, 2025) Comptroller of Maryland: 2026 Maryland Employer Withholding Guide (revised December 2025) Comptroller of Maryland: Employer withholding

The cost lands early in the year.

Tax stops once an employee earns $8,500, so for most staff the year’s contribution accrues on January to March wages and is paid with the first-quarter report by April 30, and every new hire starts the base again.

Set by Maryland unemployment insurance tax, Tax Table A

Employers pay unemployment insurance tax on the first $8,500 each employee earns in a calendar year. Tax Table A is in effect for 2026, the same as for 2025, with rates for contributory employers from 0.30% to 7.50%, and new employers pay from 1.0% to 2.6%. Quarterly reports and payments are due within one month of the end of each calendar quarter, and late payments carry interest of 1.5% a month.

Maryland unemployment insurance tax, Tax Table A; Tax Table A for 2026, the same table as 2025.

Source Maryland Department of Labor: Tax rates and quarterly reporting

The county can set the floor.

The county rates took effect on July 1, not January, so pay rates for staff working in those counties are reviewed mid-year, and in Montgomery County the rate also depends on the employer’s size.

Set by Maryland Minimum Wage and Overtime Law

The Maryland minimum wage is $15.00 an hour, in effect since January 1, 2024, and employees under 18 must earn at least 85% of it. Tipped employees earning more than $30 a month in tips are paid at least $3.63 an hour, with tips making up the full rate, and restaurants relying on tips give a Tip Credit Wage Statement each pay period. Howard, Montgomery, and Prince George’s counties set higher rates of their own, at the levels in effect from July 1, 2026.

Maryland Minimum Wage and Overtime Law; state rate from January 1, 2024; county rates from July 1, 2026.

Sources Maryland Department of Labor: Minimum wage Maryland Department of Labor: Minimum wage and other requirements, Maryland

Technology work now carries a tax.

A firm that designs systems, hosts data, or publishes software collects 3% on those fees, so invoices show them apart from other work, and the tax collected is held for the Comptroller until the 20th.

Set by Maryland Tax-General Article, Title 11; Chapter 604 of the Acts of 2025

Maryland’s sales and use tax rate is 6%. From July 1, 2025, a 3% rate applies to data services, information technology services, and software publishing services in NAICS sectors 518 and 519 and subsectors 5132 and 5415, which covers computer systems design. A buyer using such a service both inside and outside Maryland may give the vendor a multiple points of use certificate, from January 1, 2027 only with the Comptroller’s authorization. Returns are due on the 20th of the month after each period; new businesses start quarterly.

Maryland Tax-General Article, Title 11; Chapter 604 of the Acts of 2025; 3% rate on data, IT, and software publishing services from July 1, 2025.

Sources Comptroller of Maryland: Sales and use tax Comptroller of Maryland: Tax alert, sales and use tax updates 2025 to 2026 Comptroller of Maryland: Tax alert, sales and use tax updates 2026 to 2027 Comptroller of Maryland: Business tax tip 22, sales and use tax frequently asked questions

Fifteen employees makes the leave paid.

Size is measured as the average monthly headcount over the previous year, so the payroll file tracks it, and once it reaches 15, accrued hours are paid when used, so the leave balance becomes a cost the books plan for.

Set by Maryland Healthy Working Families Act, Labor and Employment Article, § 3-1304

Employees whose primary work location is in Maryland accrue earned sick and safe leave at 1 hour for every 30 hours worked. Employers with 15 or more employees pay for it; smaller employers provide it unpaid. An employer need not allow an employee to earn more than 40 hours a year, use more than 64 hours a year, accrue more than 64 hours at any time, or use leave in the first 106 calendar days of employment.

Maryland Healthy Working Families Act, Labor and Employment Article, § 3-1304; in force from February 11, 2018.

Sources Maryland Department of Labor: Healthy Working Families Act (sick and safe leave) Maryland General Assembly: Labor and Employment § 3-1304, earned sick and safe leave

Final pay runs on the normal calendar.

A leaver is paid on the regular payday, not their last day, and accrued leave is paid too unless a written policy, notified at hire, limits it, so the final run follows the leave policy on file.

Set by Maryland Labor and Employment Article, §§ 3-502 and 3-505

Employers set regular pay periods and pay each employee at least once every 2 weeks or twice a month; administrative, executive, and professional employees may be paid less often. When a regular payday falls on a nonworkday, wages are paid on the workday before. When employment ends, all wages due are paid by the day they would have been paid had employment continued.

Maryland Labor and Employment Article, §§ 3-502 and 3-505.

Sources Maryland General Assembly: Labor and Employment § 3-502, pay periods Maryland General Assembly: Labor and Employment § 3-505, payment on termination

Onboarding is part of the pay run.

The new-hire report and the hiring notice draw on the same setup as the first pay, so both are done the day someone is added to the payroll file.

Set by Maryland new hire reporting; Labor and Employment Article, § 3-504

Employers report each newly hired or rehired employee within 20 days to the Child Support Administration, which shares the information with the Division of Unemployment Insurance, and may report through the Maryland State Directory of New Hires. At hiring, each employee receives written notice of their rate of pay, the regular paydays, and their leave benefits, and every pay period brings a written or online pay statement.

Maryland new hire reporting; Labor and Employment Article, § 3-504.

Sources Maryland Department of Human Services: Report new hires Maryland General Assembly: Labor and Employment § 3-504, notice to employees

A new deduction starts in January.

From the first 2027 pay run, up to 0.45% comes out of each employee’s pay and the employer adds its share, so payroll setup and the cash forecast both change before the year begins.

Set by Maryland Family and Medical Leave Insurance (FAMLI) program

Contributions to Maryland’s Family and Medical Leave Insurance program start with wages paid from January 1, 2027, at 0.9% of wages up to the Social Security wage cap, split equally between employer and employee at 0.45% each. Employers with fewer than 15 employees, counting staff in every state, remit only the employee half, which they may withhold. Contributions are remitted quarterly, and the total rate cannot exceed 1.2% of wages.

Maryland Family and Medical Leave Insurance (FAMLI) program; contributions on wages paid from January 1, 2027.

Source Maryland FAMLI: Make contributions

Rules last checked October 9, 2026 against the sources at the foot of this page. General information only. It does not take your circumstances into account.

Local rules

Where the rules change across Maryland.

Your team applies the local rules as well as the Maryland ones. These are the places where a local tax, a wage rate, or a leave law differs from the rest of the state.

Montgomery County

Montgomery County sets its own minimum wage, tiered by employer size and raised every July 1.

  • From July 1, 2026, the county minimum wage is $18.00 an hour for employers with 51 or more employees, $16.50 for 11 to 50, and $15.95 for 10 or fewer.
  • Nonprofits with 501(c)(3) status and 11 or more employees pay the mid-sized rate even with more than 51 employees, as do certain Medicaid-funded home care providers.
  • Tipped employees earning more than $30 a month in tips are paid at least $4.00 an hour, and the cash wage plus tips must reach the county minimum wage.

Howard County

Howard County sets one minimum wage above the state rate for every employer, whatever its size.

  • From July 1, 2026, all employers pay at least $16.00 an hour for any work done in Howard County, regardless of size, against $15.00 statewide.
  • Tipped employees are paid at least $3.63 an hour, with tips making up the gap to $16.00, and overtime at the county minimum is $24.00 an hour.

Prince George’s County

Prince George’s County sets one minimum wage above the state rate for every employer, whatever its size.

  • From July 1, 2026, all employers pay at least $15.30 an hour for any work done in Prince George’s County, regardless of size, against $15.00 statewide.
  • Tipped employees are paid at least $3.63 an hour, with tips making up the gap to $15.30, and overtime at the county minimum is $22.95 an hour.

How it works from anywhere

Can a team outside Maryland run a Maryland business?

Yes. Visory’s US leadership team is in New York, and its teams work with businesses across the United States remotely, inside your own accounting file, so nothing about the work depends on where your office is.

Your own file

Your books stay in your own QuickBooks or Xero file. Your team works inside it, so you see the same numbers they do, whenever you look.

A team you know by name

A dedicated team runs the work, led by a Business Performance Partner. You meet them by video call, and you always know who to ask.

Maryland rules, built in

Visory runs the finance function for growing businesses across the United States, with its US leadership team in New York. Your books stay in your own QuickBooks or Xero file, and your team works inside it with you. Every pay run and every close is checked against the rules on this page.

Business hours, and the platform after them

Your team works 9am to 5pm Eastern Time on business days, all year round, and the Visory platform is open to you around the clock for documents, approvals, and your numbers.

What we run for Maryland businesses

The whole finance function, actually handled.

Bookkeeping, payroll, accounts payable, and accounts receivable, run end to end by a dedicated team with Delphi AI working under their oversight. Flat monthly fee. No hourly billing.

Bookkeeping

Every transaction coded and reconciled, month-end closed on schedule.

Explore bookkeeping

Payroll

Pay runs prepared, checked, and paid on time, every cycle.

See how payroll runs

Accounts payable

Bills captured, checked against what's already paid, and paid when you say so.

See accounts payable

Accounts receivable

Invoices out on schedule, overdue accounts followed up in your name.

See accounts receivable

Visory Insights

Once a month: what changed, what it means, and what to do next.

See how Insights works

Business Performance Partner

A named partner who walks you through the numbers and the next move.

How your partner works

Visory Insights

What your numbers should show in Maryland.

Clean books are the start. Every month, Insights turns them into a plain-English report, and a named Business Performance Partner walks your leadership team through what they mean for the year ahead.

Unemployment tax is a first-quarter cost

At the top 2.6% new-employer rate on the first $8,500 of wages, each employee costs up to $221 a year, and anyone paid more than $34,000 a year reaches the base within the first quarter. Insights accrues that cost on January to March wages and puts the payment on April 30, when the first-quarter tax is due.

Budget the family leave contribution now

At 0.9% of wages, a $70,000 salary carries $630 a year from 2027, $315 from the employer and $315 from the employee. With fewer than 15 employees, the employer’s share falls away, leaving $315. Insights adds the cost to the 2027 budget before the first pay run.

Tax on technology work is held, not earned

The 3% tax collected on data, IT, and software publishing services sits in your account until the return is due on the 20th. On $25,000 a month of taxable services, that is $750 a month held for the Comptroller. Insights keeps it apart from operating cash.

Looking for a fractional CFO in Maryland? Visory has no standalone CFO offer. That work sits inside Visory Insights and your sessions with a Business Performance Partner. See Visory Insights

What customers say

In a customer’s words.

“Visory applies a commercial lens to how we manage client revenue, always ensuring we balance serving our clients with our business' best interests.”

Rachelle Harper Co-founder and COO, BrandBossHQ

Common questions

Questions Maryland businesses ask.

Straight answers about bookkeeping and payroll for a Maryland business, from a team that works remotely.

Does Visory have an office in Maryland?

Visory’s US leadership team is in New York, and its teams work with growing businesses across the United States remotely, so we support businesses in Maryland as we do everywhere else. A Maryland business gets a dedicated team you know by name, who keep the books and run payroll inside your own QuickBooks or Xero file and meet you by video call. Your records stay in your file, which you can open at any time.

What hours does my Visory team work?

Your team works 9am to 5pm Eastern Time on business days, all year round. Outside those hours, the Visory platform is your 24/7 access point, so your financial information is there whenever you need it.

Can a bookkeeper outside my office look after a Maryland business?

Yes. What matters is that the team knows Maryland’s rules and works inside your own accounting file. Visory connects to your bank feeds and software, codes and reconciles transactions through the month with Delphi AI working under an expert team, and meets you by video call. Nothing about the work depends on where your office is.

How much does a bookkeeper cost in Maryland?

Visory charges one flat monthly fee for the scope we agree, with no hourly billing and no timesheets. The fee reflects the services you take, from bookkeeping and payroll to accounts payable, accounts receivable, and Insights, and the volume of work in your business. After a discovery call, you get a clear proposal, so you know the monthly cost before you start.

See how pricing works

Do you work in QuickBooks and Xero?

Yes. Visory works inside the systems you already use: QuickBooks and Xero for the ledger, Gusto and Rippling for pay runs, and Bill, Ramp, and Stripe for payments, along with your bank feeds. Your books stay in your own accounting file, which you own and can open at any time. Any change to your setup is agreed with you first.

Do Maryland businesses charge sales tax on technology services?

Since July 1, 2025, yes, at 3%: data services, information technology services, and software publishing services in NAICS sectors 518 and 519 and subsectors 5132 and 5415 are taxable, including computer systems design. Goods remain taxable at the 6% rate. This is general information; the Comptroller of Maryland sets the rules for your business.

Why does Maryland withholding differ between employees?

Because each Maryland resident’s withholding includes the local income tax of the county or Baltimore City where they live, and counties may set rates of up to 3.30% from 2026. Nonresidents have the special 2.25% nonresident rate withheld instead. So your payroll file needs a current home address for everyone. This is general information; the Comptroller of Maryland sets the rules.

When do Maryland family and medical leave contributions start?

With wages paid from January 1, 2027. The rate is 0.9% of wages up to the Social Security wage cap, split equally between employer and employee, and employers with fewer than 15 employees remit only the employee half. Contributions are remitted quarterly. Your Payroll Specialist sets up the deduction before the first 2027 pay run. This is general information; the Maryland Department of Labor sets the rules.

Can you look after staff in more than one state?

Yes. Each state sets its own income tax withholding, unemployment insurance, minimum wage, and leave rules, and Maryland withholds from nonresidents who work in the state unless their home state has a reciprocal agreement with Maryland. Visory keeps one set of books and runs payroll with each state’s rules applied to the staff who work there, so every state’s cost shows in one monthly report.

Do you offer a fractional CFO in Maryland?

A fractional CFO advises on numbers someone else produces. Visory runs the books, payroll, and payments, then delivers the insight from the same team: Visory Insights is a plain-English monthly report and a session with a named Business Performance Partner. There is no handover between the doing and the advising, and it comes on one flat monthly fee.

See how Visory Insights works
More questions, longer answers. Every question has its own link. See all common questions

Getting started

Start with clarity, not a contract.

Three steps, in whatever rhythm suits you. Each one is useful on its own.

  1. Two people shake hands across a desk beside a laptop

    Book a discovery call

    An obligation-free conversation about your goals and what you want the numbers to tell you.

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    Get your free financial health check

    A senior member of the Visory team analyzes your financials and shows you where your finance function can improve. It is free, and it is your own numbers.

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  3. Top-down view of hands on a laptop showing the Visory accounts receivable workflow

    Receive a clear proposal

    A clear commercial proposal for the scope we agree, on one flat monthly fee. No hourly billing. You decide whether to go ahead.

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Get started

The best is ahead for your business.

Start with a discovery call. We will listen first, then show you what your own numbers have been trying to tell you.

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Sources (21) · rules last checked October 9, 2026

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