Maine Payroll Tax Registration

Dec 23, 2025

In Maine, employers are required to register for payroll taxes if they have hired employees in the state. This registration process ensures that employers are compliant with state tax laws and can properly withhold and remit taxes on behalf of their employees.

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How Maine Payroll Registration Works

There are 3 payroll tax setup tasks you may need to complete in Maine to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Maine agencies or use Mosey to do it.

Maine Unemployment Insurance Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

Employers are required register for and to contribute to Maine Unemployment Insurance if you have paid $1,500 or more in wages in any calendar quarter or at least one employee working any part of a day during 20 different weeks of a calendar year.

  1. Request Unemployment Insurance Account Online

    Request a new unemployment tax account with the Maine Department of Labor using the ReEmployME online service. It can take a week or more to receive your account number and contribution rate.

  2. Configure Payroll

    Provide your payroll provider with your Unemployment Insurance number and contribution rate (or reimbursable status) so that they can collect and remit the taxes on your behalf. The contribution rate is sometimes called "Current Experience Rate."

Maine Withholding Tax Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

Employers are required to withhold Maine income tax from wages earned in Maine. Employees must register with the Department of Administrative and Financial Services and provide the Employee’s Withholding Allowance Certificate (Form W-4ME) to determine their personal exemptions so the correct amount is withheld.

  1. Register for Withholding Tax Online

    Select "Income Tax Withholding" then complete the online form to request a new withholding tax account number.

  2. Receive Account Confirmation and Number

    Your account number will be mailed to you typically within three weeks of submission.

  3. Configure Payroll

    Your payroll provider will need your withholding tax account number and withholding schedule rate to remit taxes correctly. Employers withholding less than $18,000 for the 12 months ending the prior June 30 are required to make payments quarterly, and employers reporting Maine income tax withholding of $18,000 or more are required to make semi-weekly payments.

Maine Paid Family and Medical Leave Setup for PLLC, Professional Corporation, Corporation, LLP, LLC

Maine employers must register to withhold and contribute to the Paid Family and Medical Leave program.

  1. Register Online

    Navigate to the Maine Paid Family and Medical Leave online portal and click "Register as an Employer."

Maine's Payroll Registration Agencies

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