State Web Site: www.maryland.gov
General Business Requirement:
Apply to the Department of Assessments & Taxation for a Certificate of Authority to conduct business in Maryland.
Maryland Foreign Corporation Qualification Form
Business Entity Registration Forms
Licensing/Registration:
None required.
Unemployment Insurance:
Maryland Combined Registration Application (pdf Form)
Maryland Combined Registration Application (Online Form)
Maryland Division of Unemployment Insurance
New Employer Rate (2009) = 2.2%
Wage Limit (2009) - $ 8,500
Employer/Reporting Unit for SUTA contributions: PEO
See: Maryland UI - PEO Recognition & Reporting Requirements
Agency Web Site: Maryland Dept. of Labor, Licensing & Regulation
State Taxes:
Maryland Combined Registration Application (pdf Form)
Maryland Combined Registration Application (Online Form)
Comptroller of Maryland - Business Tax Information
Agency Web Site: Comptroller of Maryland
Workers’ Compensation:
Rating Bureau – NCCI
State Specific Requirements for PEO
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Workers’ compensation coverage can be provided by the PEO or client/co-employer.
Exclusive remedy benefits apply to both PEO and client/co-employer, assuming all employees are covered.
Agency Web Site: Maryland Workers' Compensation Commission
Benefit Plans:
PEO and/or client can sponsor fully insured benefit plans.
A PEO sponsored self-funded benefit plan is not specifically addressed in Maryland, and may be considered a MEWA or unauthorized insurance.
Agency Web Site: Maryland Insurance Administration