Withholding
Withholding requirements
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
$15,000
Contribuitions
Rates range from 0.22% to 4.82%.
New employers should use a rate of 1.97%.
More information
Labor
Minimum wage
$14.15
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.
More information
New Hire Filing
Reporting deadline
Within 7 days of employee hiring, rehiring, or returning to work.
Reporting online
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
Online payments
More information
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
N/A
Helpful links
Last Updated
12/20/2023
States
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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