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Rules by state

Pick a state and a topic. You get the rule that applies on that date, the next scheduled change, the statute or official page, and the day we checked it.
3. Date (today or later)

Maryland · Small employers · on Oct 10, 2026

Scheduled — not in effect yet

In short
Fewer than 15 employees in total (inside and outside Maryland, same EIN; contractors do not count): remit 50% — the employee half. Tested each quarter in 2027; 4-quarter average from 2028.
Threshold
fewer than 15 employees in total
What a small employer remits
0.45% — the employee half
Condition
the quarterly report's 'Total employee headcount' field (Maryland and elsewhere) must be filled in
Effective
Jan 1, 2027
Next scheduled change
Jan 1, 2027 → In effectApplies from the first quarter of 2027.
Statute / rule
COMAR 09.42.02.06, .08 · COMAR 09.42.02.06
Checked
Verified Oct 8, 2026
All topics in Maryland →What changed →

General information with the source and the check date on every row — not legal advice.

Sources

  1. Maryland FAMLI — Make contributions — checked Oct 8, 2026
  2. Minnesota Paid Leave — premium rate and contributions — checked Oct 8, 2026
  3. Maine PFML — checked Oct 8, 2026
  4. Delaware Paid Leave — checked Oct 8, 2026
  5. Virginia — 2026 Acts of Assembly, Chapter 981 (SB 2) — checked Oct 8, 2026