Supplemental rate

If supplemental wages are paid separately, then the rate is a flat 5%.
If supplemental wages are paid with regular wages, then the amount of withholding is calculated as if the total were a single payment of wages for the regular payroll period

State Unemployment Insurance (SUI)

Wage base



Rates range from 0.00% to 5.40%.
New employers should use a rate of 1.83%.
An additional Competitive Skills Scholarship program tax of 0.06% also applies.


Minimum wage


Termination Pay

If an employee quits or is fired, he/she should receive his/her termination pay the next regular payday or within two weeks, whichever comes first.

New Hire Filing

Reporting deadline

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

Reporting by mail

DSER-New Hire Reporting Program
11 State House Station
Augusta, ME 04333-0011

New hire reporting form

Form W-4

Child Support


Local taxes


Reciprocal states


Disability insurance


Helpful links

Department of Labor: https://www.maine.gov/labor/
Revenue Services: http://www.state.me.us/revenue/

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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.


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