Maine State Tax Information
STATE DOWNLOADS:

    Withholding Requirements:

    • Register as an employer by clicking here
    • Employee’s Maine Withholding Allowance Certificate - Form W-4ME
    • Withholding Method = formula
    • Supplemental Rate = Withhold at 5% or add to regular wages from preceding payroll period, compute tax on total, and subtract tax withheld from regular wages.

    Local Taxes:

    None

    State Unemployment Insurance (SUI):

    Reserve ratio formula

    • Wage base is $12,000 for 2019
    • Using Schedule A rates range from 0.06% to 5.46% for 2019
    • New employers use 1.89% for 2019
    • Effective for 2019, tax ratesRates include the new Competitive Skills Scholarship program tax of 0.06% for 2018.

    State Disability Insurance (SDI):

    None

    State Labor Laws:

    Minimum Wage - $9.00 per hour
    Termination Pay - Fired/Quit - earlier of next regular payday or within 2 weeks after demand.

    New Hire Reporting:

    Employers must report hiring, rehiring, and return reporting to work within 7 days on Form W-4 (Employee’s Withholding Allowance Certificate) to:

    Department of Human Services
    New Hire Reporting
    11 State House Station
    19 Union Street
    Augusta, ME 04333
    Phone: 207-624-7880
    Fax: 207-624-4168

    New Hire Form

    To report online click here   http://www11.maine.gov/dhhs/ofi/dser/employer/new-hire.html

    Remit Withholding for Child Support to:

    IVD Cshiers
    PO Box 1098 
    Augusta, ME 04332
    Phone: 207-624-4168
    Fax: 207-287-5096

    To report online click here     http://www11.maine.gov/dhhs/ofi/dser/

    Reciprocal States:

    None