Employee Cost: Maryland vs Nebraska (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

Nebraska saves $258/employee/year

$65,651 in Maryland vs $65,393 in Nebraska

Maryland

$65,651

1.09x salary

Nebraska

$65,393

1.09x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component MD NE Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $179 $113 +$66
Workers' Compensation $690 $648 +$42
State-Mandated Insurance $150 $0 +$150
Total Employer Cost $65,651 $65,393 +$258

Tax Rate Comparison

Rate Maryland Nebraska
SUTA Rate Range 0.3% – 7.2% 0.0% – 5.5%
SUTA Typical Rate 2.1% 1.25%
SUTA Wage Base $8,500 $9,000
Workers' Comp Rate 1.15% 1.08%
State Income Tax Yes Yes
Paid Family Leave 0.25% Not required

What This Means for Employers

For a business hiring at a $60,000 salary, choosing Nebraska over Maryland saves $258 per employee per year in employer-side payroll costs alone. For a team of 10, that's $2,580 annually.

The biggest difference comes from SUTA (state unemployment tax) — Maryland charges 2.1% vs Nebraska's 1.25%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary MD Total NE Total Difference
$30,000 $32,936 $32,774 +$162
$40,000 $43,841 $43,647 +$194
$50,000 $54,746 $54,520 +$226
$60,000 $65,651 $65,393 +$258
$75,000 $82,008 $81,702 +$306
$100,000 $109,271 $108,885 +$386
$125,000 $136,533 $136,067 +$466
$150,000 $163,796 $163,250 +$546

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of MD.

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