Tipped employee wage requirements can be found here
What do I need to know about state withholding tax?
Income earned within Maine is subject to withholding tax for both residents and non-residents.
Income earned by Maine residents outside of Maine is subject to Maine withholding.
New employers are required to register for a withholding account. Click hereto register.
What forms do employees need to set up state withholding?
Form W-4 ME – Employee’s Withholding Allowance Certificate
What do I need to know about unemployment tax?
2021 Taxable Wage Base – 12,000
2021 New Employer UI Rate – 2.31%
With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.
How do I report new hires to the state?
Report new hires online Division of Support Enforcement and Recovery
New Hire Reporting Program
11 State House Station
19 Union Street
Augusta, ME 04333-0011
