md-payrollSourced from the law Tier 2 Maryland content skill for employer payroll compliance covering tax year 2025. Includes the MD PIT brackets up to 5.75% state plus county tax 2.25-3.20% (effective combined 4.25-8.95%), MW507 state W-4, MW-506 quarterly withholding, MD SUI wage base $8,500 with rates 0.30-7.50%, the 24-county + Baltimore City local tax structure (highest counties Howard/Montgomery/PG/Baltimore City at 3.20%), Maryland Healthy Working Families Act (Sick & Safe Leave 1 hour per 30 hours), reciprocal agreements with DC/PA/VA/WV exempting non-residents, and ABC contractor classification test.