Maryland FAMLI tax: 0.9% of wages in 2027, split 0.45% and 0.45%, on wages paid from January 1, 2027

Short answer, as of October 8, 2026: The Maryland FAMLI contribution (the "FAMLI tax") is 0.9% of wages, up to the Social Security wage base. The employer pays 0.45% and the employee pays 0.45% through a payroll deduction. It applies to wages paid on or after January 1, 2027. An employer with fewer than 15 employees remits only 50% of the rate. The first quarterly report and payment are due Apr 30, 2027.

The rate for 2027

See your own numbers in the FAMLI tax calculator. The calculator does not store your inputs.

Who pays

The employee share is capped at 50% of the total rate for every employer. § 8.3-601(e) and COMAR 09.42.02.05B say this. An employer may pay part or all of the employee share itself. COMAR 09.42.02.05C says an employer that pays the employee share must tell employees in writing with the Division's template.

An employer with fewer than 15 total employees remits only 50% of the rate. The Make contributions page says of that amount: "You may withhold that amount from employee pay". The count includes employees outside Maryland. See the under-15 rule.

The wage cap

The cap is the Social Security wage base. The 2026 base is $184,500 (Federal Register notice of November 3, 2025). FAMLI starts in 2027, so the 2027 base applies. As of September 18, 2026, the Social Security Administration had not announced the 2027 base. It announces the base in October. We will print the number when it is official.

When it starts: the pay date rule

The Contributions FAQ (April 2026, Q15) says: "Payroll deductions begin on January 1, 2027 for wages paid after this date". The Governor's release of Sep 1, 2026 says "the first pay period in January 2027". The rule follows the pay date. A paycheck paid in January 2027 for work done in December 2026 is covered.

Before the first deduction, give written notice at least 1 pay period ahead (COMAR 09.42.02.05D). For a January 2027 start, that is December 2026. The same notice rule applies to a later change in the employee deduction. See employee notices.

When you pay the State

The report and the payment are due on the same day. Both are online only: CSV upload, manual entry form, or SFTP (for large employers and TPAs).

Jul 31, 2027 is a Saturday. Oct 31, 2027 is a Sunday. COMAR 09.42.02.08E moves the payment to the next business day. The rule covers the payment only. File the report on or before the due date.

A missed 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 the employee share attributable to a past pay cycle on future pay cycles". There is one exception. Within the next 6 pay cycles the employer may recoup when there were "insufficient paycheck funds due to other required federal, state and local withholdings that take precedence". "I forgot" is not an exception.

The rate after 2027

§ 8.3-601(d)(1) says the Secretary sets the rate "on or before November 1 each year, beginning in 2027". The rate for 2028 is thus due on or before Nov 1, 2027. The ceiling is 1.2%.

Late payment

COMAR 09.42.02.09 gives 30 days to cure. Interest is 1.5 percent per month or part of a month. § 8.3-903 then allows an extra assessment of up to two times the contributions "withheld". The regulation says "not to exceed two times the contributions delinquent to the Division" (COMAR 09.42.02.09B(2)). See penalties and interest.

Payroll software

The Make contributions page says: "The FAMLI Division anticipates that payroll vendors will update their systems". Ask your vendor for the public page that says the product withholds Maryland FAMLI. See the list of payroll providers. If you have no 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.

For employees: Maryland FAMLI for employees