MaxGhenis · Nov 6, 2026 · Nov 6, 2026 · Nov 6, 2026
diff --git a/changelog.d/md-famli-contributions.added.md b/changelog.d/md-famli-contributions.added.md
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+Add Maryland Family and Medical Leave Insurance payroll contributions, which begin January 1, 2027 at 0.9% of wages up to the Social Security wage base, split equally between employees and employers of 15 or more employees.
diff --git a/policyengine_us/parameters/gov/states/md/tax/payroll/famli/employee_share.yaml b/policyengine_us/parameters/gov/states/md/tax/payroll/famli/employee_share.yaml
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+description: Maryland charges employees this share of the total contribution rate under the Family and Medical Leave Insurance program.
+values:
+  0000-01-01: 0
+  # An employer of 15 or more employees pays the other half. An employer may
+  # elect to pay some or all of this share, and may not deduct more than it.
+  2027-01-01: 0.5
+
+metadata:
+  period: year
+  unit: /1
+  label: Maryland FAMLI employee share of the total contribution rate
+  reference:
+    - title: Md. Code, Labor and Employment § 8.3-601(e)
+      href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle&section=8.3-601&enactments=false
+    - title: COMAR 09.42.02.05, employer contributions
+      href: https://regs.maryland.gov/us/md/exec/comar/09.42.02.05
+    - title: COMAR 09.42.02.07, failure to deduct from payroll
+      href: https://regs.maryland.gov/us/md/exec/comar/09.42.02.07
+    - title: Maryland Department of Labor, FAMLI Frequently Asked Questions on contributions (updated October 2026), question 1
+      href: https://paidleave.maryland.gov/files/famli-faqs_-contribution-questions.pdf#page=1
+    - title: Maryland Department of Labor, Make contributions, How contribution amounts are split
+      href: https://paidleave.maryland.gov/employers/make-contributions/
diff --git a/policyengine_us/parameters/gov/states/md/tax/payroll/famli/employer_headcount_threshold.yaml b/policyengine_us/parameters/gov/states/md/tax/payroll/famli/employer_headcount_threshold.yaml
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+description: Maryland requires employers with at least this many employees to pay the employer share under the Family and Medical Leave Insurance program.
+values:
+  0000-01-01: 0
+  # A smaller employer owes no employer share but still remits the employee
+  # share. The count covers every employee paid wages, inside or outside
+  # Maryland.
+  2027-01-01: 15
+
+metadata:
+  period: year
+  unit: person
+  label: Maryland FAMLI employer share headcount threshold
+  reference:
+    - title: Md. Code, Labor and Employment § 8.3-601(a)(1)(i), (e)(1)(i)
+      href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle&section=8.3-601&enactments=false
+    - title: COMAR 09.42.02.01B(1), small employer
+      href: https://regs.maryland.gov/us/md/exec/comar/09.42.02.01
+    - title: COMAR 09.42.02.06, employer size
+      href: https://regs.maryland.gov/us/md/exec/comar/09.42.02.06
+    - title: "Maryland Department of Labor, FAMLI policy guidance on small employers, Control E-26-002 (September 18, 2026) #page 1-2"
+      href: https://paidleave.maryland.gov/files/famli-policy-guidance-on-small-employers.pdf#page=1
+    - title: Maryland Department of Labor, FAMLI Frequently Asked Questions on contributions (updated October 2026), question 1
+      href: https://paidleave.maryland.gov/files/famli-faqs_-contribution-questions.pdf#page=1
diff --git a/policyengine_us/parameters/gov/states/md/tax/payroll/famli/total_rate.yaml b/policyengine_us/parameters/gov/states/md/tax/payroll/famli/total_rate.yaml
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+description: Maryland applies this total contribution rate to wages up to the Social Security wage base under the Family and Medical Leave Insurance program.
+values:
+  0000-01-01: 0
+  # The Secretary of Labor sets the rate; the statute caps it at 1.2% of wages
+  # and fixes no number. Maryland Labor set 0.9% for wages paid in 2027. The
+  # Secretary sets the 2028 rate by November 1, 2027.
+  2027-01-01: 0.009
+
+metadata:
+  period: year
+  unit: /1
+  label: Maryland FAMLI total contribution rate
+  reference:
+    - title: Md. Code, Labor and Employment § 8.3-601(a)(1), (b), (d)
+      href: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle&section=8.3-601&enactments=false
+    - title: "Laws of Maryland 2025, Chapter 363 (HB 102), Section 1, amending § 8.3-601 to start contributions on January 1, 2027 #page 3-4"
+      href: https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_363_hb0102t.pdf#page=3
+    - title: COMAR 09.42.02.01B(3), total rate of contribution
+      href: https://regs.maryland.gov/us/md/exec/comar/09.42.02.01
+    - title: COMAR 09.42.02.08A, quarterly contribution calculation
+      href: https://regs.maryland.gov/us/md/exec/comar/09.42.02.08
+    - title: Maryland Department of Labor, FAMLI Frequently Asked Questions on contributions (updated October 2026), question 1
+      href: https://paidleave.maryland.gov/files/famli-faqs_-contribution-questions.pdf#page=1
+    - title: Maryland Department of Labor, Make contributions, How FAMLI contribution rates will be set
+      href: https://paidleave.maryland.gov/employers/make-contributions/
+    - title: Maryland Department of Labor, FAMLI policy guidance on small employers, Control E-26-002 (September 18, 2026), footnote 1
+      href: https://paidleave.maryland.gov/files/famli-policy-guidance-on-small-employers.pdf#page=1
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		Add Maryland Family and Medical Leave Insurance payroll contributions, which begin January 1, 2027 at 0.9% of wages up to the Social Security wage base, split equally between employees and employers of 15 or more employees.