Maryland FAMLI for household employers: a family with a nanny or home care worker is an employer and remits 0.45% from 2027
Published Sep 19, 2026
Page updated Oct 10, 2026
Short answer, as of October 8, 2026: A family that pays a nanny or a home care worker in Maryland is an employer under FAMLI. The State's Contributions FAQ says so directly. The family registers online, withholds or pays 0.45% of wages paid on or after January 1, 2027, and files a report each quarter. The first report and payment are due Apr 30, 2027.
What the State says
The Contributions FAQ (April 2026, Q35) asks: "My family employs a nanny. Am I considered an employer?" The answer: "Yes, an employer is anyone who pays a salary or wage to at least one person."
The same FAQ (Q36) says groups that are exempt from unemployment insurance are not exempt from FAMLI: "There are no exemptions".
The registration guide and the Contributions FAQ (read October 8, 2026) name no separate guide for household employers. The general employer pages apply.
What a household pays
The Make contributions page says an employer with fewer than 15 total employees remits only 50% of the rate.
| Item | 2027 value | Source |
|---|---|---|
| Amount the household remits | 0.45% of wages | Make contributions page |
| Deduction from the worker's pay | Up to 0.45% | Make contributions page: "You may withhold that amount from employee pay" |
| Employer share for a household with fewer than 15 employees | None. The release calls small employers "exempt from the employer's portion of the contribution". | Governor's release, Sep 1, 2026 |
| Wage cap | The Social Security wage base | § 8.3-601 |
The family can also pay the 0.45% itself. COMAR 09.42.02.05C says an employer that pays the employee share must tell the employee in writing with the Division's template.
See the amount for your worker's wages in the FAMLI tax calculator.
Steps for a household
- Get your federal EIN ready. The registration guide says of the EIN field: "Do not enter your Social Security Number".
- Choose the Authorized Officer. The registration page names "household employer" as a role.
- Register online. The Authorized Officer proves identity through Login.gov with a Social Security Number and a driver's licence or state ID card. The State says this data "will not be stored in your FAMLI account".
- Enter the Resident Agent details. The registration guide says: "A small number of employers, household employers for example, may not have a Resident Agent. In that case, you may list yourself."
- Give your worker written notice at least 1 pay period before the first deduction (COMAR 09.42.02.05D). For a January 2027 start, that is December 2026.
- Start the deduction with wages paid on or after January 1, 2027.
- File the quarterly report and pay on the same day.
The full data list is in the registration walk-through.
Due dates for 2027
| Quarter (wages paid) | Report due | Payment on time up to |
|---|---|---|
| Jan 1 to Mar 31, 2027 | Apr 30, 2027 | Apr 30, 2027 |
| Apr 1 to Jun 30, 2027 | Jul 31, 2027 | Aug 2, 2027 |
| Jul 1 to Sep 30, 2027 | Oct 31, 2027 | Nov 1, 2027 |
| Oct 1 to Dec 31, 2027 | Jan 31, 2028 | Jan 31, 2028 |
The next-business-day rule in COMAR 09.42.02.08E covers the payment only. File the report on or before the due date.
A household with one worker can use the manual entry form. The Submit quarterly reports page says employers can "use the manual reporting form option to input data one-by-one for each employee". The system then "calculates and displays the contribution amount due".
Do not miss a deduction
COMAR 09.42.02.07 says an employer that fails to deduct "is considered to have elected to pay the employee's portion". The employer "may not recoup" it on future pay cycles. If you forget the deduction in one pay cycle, you pay that 0.45% yourself.
If you do not pay
COMAR 09.42.02.09 gives 30 days to cure. Interest is 1.5 percent per month or part of a month. More can follow. See penalties and interest.
What your worker gets
Benefits start January 1, 2028 (the law requires a start no later than January 3, 2028). The law gives up to 12 weeks of leave and up to $1,000 a week through Dec 31, 2028.
Who can help
A payroll service or a CPA can do the pay calculations and the quarterly report. A helper cannot register for you. See the lists of payroll providers and CPA firms. Ask for the public page that says the product withholds Maryland FAMLI for household employers. If you pay your worker without software, see payroll by hand.
This is a private website, not a government site. General information, not legal, tax or insurance advice. Official site: paidleave.maryland.gov.
Sources
- Maryland FAMLI — Contributions FAQ, April 2026 (Q35, Q36) — checked Oct 8, 2026
- Maryland FAMLI — Registration guide (Resident Agent for household employers) — checked Oct 8, 2026
- Maryland FAMLI — Understand employer registration (Authorized Officer roles) — checked Oct 8, 2026
- Maryland FAMLI — Make contributions — checked Oct 8, 2026
- Maryland FAMLI — Submit quarterly reports — checked Oct 8, 2026
Frequently asked questions
›My family employs a nanny in Maryland. Do we have to register for FAMLI?
Yes. The Contributions FAQ (April 2026, Q35) says an employer is anyone who pays a salary or wage to at least one person. Registration opened to all employers on September 1, 2026.
›How much FAMLI does a household employer pay?
A household with fewer than 15 employees remits 50% of the rate, which is 0.45% of wages in 2027. The family may withhold that amount from the worker's pay or pay it for the worker.
›Who is the Authorized Officer for a household?
The registration page names 'household employer' as an Authorized Officer role. That person does the Login.gov identity check with a Social Security Number and a driver's licence or state ID.
›A household has no Resident Agent. What do we enter?
The registration guide says household employers, for example, may not have a Resident Agent. In that case, you may list yourself.
›Is there a separate FAMLI guide for household employers?
The registration guide and the Contributions FAQ (read October 8, 2026) name no separate guide for household employers. The general employer pages and the Contributions FAQ apply.
Private website. Not affiliated with the State of Maryland, the Maryland Department of Labor or the FAMLI Division. Official site: paidleave.maryland.gov. General information with sources and check dates — not legal, tax or insurance advice. We are not a licensed insurance producer; we do not recommend any agent, insurer or plan, and we receive no commission or fee based on any insurance sale.