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Notice to Employers: Salary Lien Provision for Unpaid Income Taxes

Commercial Law Article, Section 15-601-1 provides the current exemptions for wage liens in Maryland:

The amount exempt from the wage lien is the greater of:

  • $145 times the number of weeks wages due were earned, or
  • 75% of disposable wages due;
  • less medical insurance payments deducted by the employer from the employees wages.

In Caroline, Kent, Queen Anne's and Worcester counties, for each work week, the greater of;

  • 75% of disposable wages due, or
  • 30 times the federal minimum hourly wage at the time the wages are due.

Disposable wages are calculated by reducing the gross wage by the deduction required by law. Voluntary deductions such as credit union payments, charitable contributions, IRA, etc. are not included in the definition of disposable wages and should not be deducted before the computation is made.


For example, if married with 2 exemptions, the calculation is as follows:


Gross Wages   $1,150.68
Federal Tax -$58.75
State Tax -$55.74
FICA -$81.89
Disposable Wages $954.30
Exemption (75%) -$715.72
Sub-total $238.58
Less Medical Insurance Payments by Employee -$80.21
Amount Due to State Under Salary Lien $158.37


If you have any questions, please use the following numbers:

Income Tax      Taxpayers: 410-260-7626      Employers: 410-260-7626

Business Taxes  Taxpayers and Employers: 410-767-1601

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