< All states

Maine

Withholding

Withholding requirements

Form W-4ME

Supplemental rate

  • If supplemental wages (e.g., bonuses, commissions) are paid separately from regular wages:
    • Withhold at a flat rate of 5%.
  • If supplemental wages are combined with regular wages:
    • Withholding is calculated as if the total were a single payment for the regular payroll period using standard withholding tables.

State Unemployment Insurance (SUI)

Wage base

$12,000

Contributions

  • Experienced Employers:
    • Rates range from 0.00% to 5.75%, depending on the employer’s experience rating.
  • New Employers:
    • Assigned a standard rate of 2.11%.

More information

Employers also pay:

  • 0.14% to the Competitive Skills Scholarship Fund (CSSF)
  • 0.16% to the Unemployment Program Administrative Fund (UPAF)

 

Employer Services

Labor

Minimum wage

$14.65

Termination Pay

  • If an employee quits or is terminated, Maine law requires that they receive their final paycheck:
    • On the next scheduled payday, or
    • Within two weeks, whichever comes first.
  • Employers may mail the check, but it must be received by the employee by the deadline.

More information

For official guidance, visit the:

Department of Labor

New Hire Filing

Reporting deadline

Within 7 days of employee hiring, rehiring, or returning to work.

Reporting online

https://me-newhire.com/

Reporting by mail

Address:
DSER – New Hire Reporting Program
11 State House Station
Augusta, ME 04333-0011 3

By Fax
Local: (207) 287-6882
Toll-Free (in-state): 1-800-437-9611

By Phone (Voice Recognition System)
Local: (207) 624-7880
Toll-Free (in-state): 1-800-845-5808

New hire reporting form

Form W-4

Child Support

Online payments

https://www.expertpay.com/employerapp/#/

More information

Child Support Services

Other

New employer registration

ReEmployME

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Last Updated

09/19/2025

bg-large-2

The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

Questions?

We're here to help. Contact us for any help you might need.

Contact us