Maine Payroll Tax Registration

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.

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 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. Note: 501(c)(3) organizations only need to register for Unemployment Insurance if they have four or more employees in Maine. During the registration process, 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the Maine Unemployment Fund for benefits paid to terminated employees.

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 LLC, Corporation, LLP

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 Corporation, LLC, LLP

Maine employers must register to withhold and contribute to the Paid Family and Medical Leave program. Note: Contributions to the Maine Paid Family and Medical Leave program begin on January 1, 2025, and employees may utilize the benefits starting January 1, 2026. Employers with fewer than 15 employees must contribute 0.5% of wages, and they may deduct the full amount from employees' wages. Employers with 15 or more employees must contribute 1% of wages, with the option to deduct up to half of the contribution from employees' wages.

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

• Maine Department of Labor
• Maine Revenue Services