Maryland FAMLI Declaration of Intent: A 2026 Employer Checklist

What the Declaration of Intent is — and is not

The Declaration of Intent is the formal step for employers intending to pursue a private-plan path for the 2027 program year instead of participating in the Maryland State Plan. Filing a DOI also requests a seeding-period exemption from State Plan contribution remittance — meaning that, if the DOI is accepted, the employer holds required contributions in escrow during 2027 while the private-plan application is pending.

An accepted DOI is not final private-plan approval. The private-plan application is a separate 2027 step, and the private plan must be approved before an employer may release escrowed contributions for that purpose. If the private plan is not approved, the escrowed contributions are generally remitted to the State Plan. Confirm the current escrow treatment with the Maryland Department of Labor.

Key dates

The DOI window and the 2027 program calendar are tightly linked. Treat the dates below as planning anchors and confirm each one with the Maryland Department of Labor, as official timing may change.

1. September 1, 2026

   DOI window opens

   Employers intending to pursue a 2027 private-plan path and a seeding-period State Plan remittance exemption may begin filing the Declaration of Intent. The DOI filing window runs September 1 to November 15, 2026.

2. November 15, 2026

   DOI window closes

   Last day to submit the Declaration of Intent for the 2027 private-plan path. Missing this window generally means defaulting into the State Plan for 2027.

3. January 1, 2027

   Contributions and payroll deductions begin

   Applicable employers begin remitting contributions and withholding employee payroll deductions. For employers with an accepted DOI, employer contributions beginning January 2027 are held in an escrow or separate account and are not remitted to the State while the private-plan application is pending.

4. April 30, 2027

   First quarterly wage/hour report and State Plan payment due

   Quarterly wage and hour reporting begins April 2027 for all employers. Accepted-DOI employers still report but hold required contributions in escrow rather than remitting to the State Plan.

5. Summer 2027

   Private-plan applications expected to open

   Private plan applications are expected summer 2027. Confirm the exact open date with the Maryland Department of Labor.

6. October 1, 2027

   Accepted-DOI private-plan application deadline

   Private plan applications are due October 1, 2027 for employers with an accepted DOI. Confirm the current deadline with the Maryland Department of Labor.

7. January 2028

   Benefits and private coverage obligations begin

   Maryland FAMLI benefits and private-plan coverage obligations are scheduled to begin. Approved private plans must be operational by this date.

Employer checklist

Work through the checklist below before the November 15, 2026 DOI close. Each item maps to a step in the official Maryland FAMLI employer process.

• Employers with at least one Maryland-localized employee must register with the Maryland FAMLI employer portal. The employer registers first, before any DOI filing.
• A separate DOI is required per EIN. Register each Employer Identification Number (EIN) you operate under in Maryland.
• Identify the Authorized Officer who will sign and submit the Declaration of Intent for each EIN. Only the Authorized Officer can submit a Declaration of Intent.
• Compare the three plan paths: the State Plan, a commercial private plan from an insurer, and an eligible self-insured plan.
• For the DOI, obtain a completed and signed Proof of Private Plan Consultation from a Maryland-licensed insurance agent or insurer representative.
• Upload the signed Proof of Private Plan Consultation and attest to it, then submit the Declaration of Intent within the September 1 – November 15, 2026 window.
• Retain DOI records, the Proof of Private Plan Consultation, and supporting documentation for your files.
• Prepare payroll, escrow, and quarterly wage-and-hour reporting workstreams for the 2027 seeding period.
• Prepare employee communications covering contributions, payroll deductions, and plan-path expectations.
• Prepare the 2027 private-plan application workstream ahead of the expected summer 2027 application window and the October 1, 2027 due date.

Rules that govern every DOI

Several rules apply to every employer considering a DOI, regardless of plan path. These are paraphrased from official Maryland FAMLI guidance.

• Employers with at least one Maryland-localized employee must register with Maryland FAMLI. The employer registers first, before any DOI filing, and defaults into the State Plan unless and until an approved private plan replaces it.
• A separate DOI is required per EIN. Only the Authorized Officer can submit a Declaration of Intent for that EIN.
• Commercial private plans come from insurers — an employer purchases a commercial plan through a licensed insurance agent or Maryland insurer representative.
• Self-insured plans generally require 50 or more employees. A narrow official exception may apply for fewer than 50 employees when a compliant plan is already in place by July 31, 2026.
• Maryland Labor says it will issue a decision on the DOI within 15 business days. Confirm the current decision timeline with the Maryland Department of Labor.
• An accepted DOI does not remove the employer's reporting obligation — accepted-DOI employers must still file quarterly wage-and-hour reports.
• Final escrow treatment differs by outcome: commercial-plan approval, self-insured approval, denial, or a return to the State Plan each carry different remittance consequences.
• Applicable employees localized in Maryland cannot opt out of FAMLI coverage.

2027 State Plan rate

Employers that do not pursue — or are not approved for — a private plan will remit to the State Plan at the 2027 rate. The figures below are paraphrased from official Maryland FAMLI guidance.

• Total contribution: 0.9% of wages, up to the Social Security wage cap.
• Employee withholding: generally no more than 0.45% of wages.
• Small-employer rule: an official rule applies for employers with fewer than 15 total employees, including out-of-state employees.
• No individualized legal or tax advice: confirm your specific contribution calculation with the Maryland Department of Labor and qualified counsel.

For the full FAMLI timeline, contribution snapshot, and a side-by-side comparison of the State Plan, a commercial private plan, and an eligible self-insured plan, see the Maryland FAMLI program page.

Readiness-review questions

Use these questions to pressure-test your readiness before the DOI window closes. If you cannot answer yes to each one, that is a workstream to start now.

• Do we have at least one Maryland-localized employee, and have we registered (or begun registering) every EIN we operate under in Maryland? The employer registers first.
• Have we identified the Authorized Officer for each EIN? Only the Authorized Officer can submit a Declaration of Intent, and a separate DOI is required per EIN.
• Have we compared the State Plan, a commercial private plan, and an eligible self-insured plan against our workforce and budget?
• For the DOI, have we obtained a completed and signed Proof of Private Plan Consultation from a Maryland-licensed insurance agent or insurer representative, then uploaded and attested to it?
• Have we engaged a Maryland-licensed insurance agent or Maryland insurer representative to complete the Proof of Private Plan Consultation ahead of the September 1 – November 15, 2026 DOI window?
• Do we have a records-retention plan for the DOI, the Proof of Private Plan Consultation, and supporting documentation?
• Are payroll, escrow, and quarterly wage-and-hour reporting ready for the January 1, 2027 contribution start? Quarterly reporting begins April 2027 for all employers.
• Have we drafted employee communications explaining contributions, payroll deductions, and plan-path expectations?
• Are we tracking the summer 2027 private-plan application window and the October 1, 2027 accepted-DOI application due date?

Common DOI mistakes

These are the mistakes that most often cost employers their 2027 private-plan path or their seeding-period exemption. Avoid each one before the November 15, 2026 DOI close.

• Treating an accepted DOI as final private-plan approval — it is not; the private-plan application is a separate 2027 step.
• Missing the November 15, 2026 DOI close and losing the 2027 private-plan path and seeding-period exemption.
• Skipping the Proof of Private Plan Consultation, which is required for the DOI filing.
• Stopping quarterly wage-and-hour reporting after an accepted DOI — accepted-DOI employers must still report.
• Releasing escrowed contributions before a private plan is approved — escrow treatment depends on the final outcome.
• Assuming Maryland-localized employees can opt out of FAMLI — applicable employees cannot opt out.
• Assuming self-insured approval is automatic for small employers — the sub-50 exception is narrow and conditional.

What SSGI can help coordinate

SSGI is an independent benefits advisor, broker, and coordinator. We help employers prepare for the DOI and the 2027 private-plan application — within clear role boundaries.

• SSGI can coordinate a readiness review of your workforce, EINs, and Authorized Officer designations.
• SSGI can help you compare the State Plan, a commercial private plan, and an eligible self-insured plan.
• SSGI can help you prepare payroll, escrow, reporting, and employee-communication workstreams.
• SSGI can help you track the 2027 private-plan application window and the October 1, 2027 deadline.
• SSGI does not file the Declaration of Intent for employers or act as the Authorized Officer.
• SSGI does not guarantee approval of any private plan.
• SSGI does not operate the Maryland FAMLI program or administer claims.
• SSGI does not provide legal or tax advice.

Related guidance

• Maryland FAMLI guidance

  Maryland FAMLI program timeline, 2027 contribution snapshot, and State Plan vs private-plan comparison.

• Contact SSGI about FAMLI readiness

  Request a benefits review or ask about Maryland FAMLI readiness for your team.

Information current as of August 20, 2026.