What is the state minimum wage? 

  • $12.75/hour
  • 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 here to 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?

  • 2022 Taxable Wage Base – 12,000
  • 2022 New Employer UI Rate -2.45% (including CSSF rate of 0.07% and UPAF rate of 0.14%)
  • 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
  • Fax: (207) 287-6882
  • Phone: (207) 287-3707

How do I submit Child Support payments?

  • Remit payments online
    IVD Cashiers
    P.O. Box 1098
    Augusta, ME 04332
  • Phone: (800) 403-0879

Additional Resources:

Maine Unemployment – Employer Services
Maine Department of Labor – Employer Services
Maine Tax Forms & Instructions Maine Worker’s Compensation – Employer Insurance Coverage Search
Maine Worker’s Comp Board – Employer Resources

Get A Quote For Maine Payroll Services

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